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Impuesto sobre Sucesiones y Donaciones (Inheritance and Gift Tax) for Non-Residents (Modelos 650/651)

Impuesto sobre Sucesiones y Donaciones (Inheritance and Gift Tax) for Non-Residents (Modelos 650/651) is filed with Agencia Estatal de Administración Tributaria (AEAT). With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €714. Official tasa (government fee): This procedure does not carry an administrative fee: submitting the self-assessment of the Impuesto sobre Sucesiones y Donaciones (modelo 650 for inheritances, 651 for gifts) to the AEAT is free of charge. A different matter is the tax liability itself, which is not a fixed fee but a variable amount depending on the value of what is received, the degree of kinship and the tax relief of the applicable Comunidad Autónoma. We calculate this and inform you in writing before submitting anything.

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We process the tax settlement of your inheritance or gift in Spain if you or the deceased/donor reside abroad. We manage your case file before the Oficina Nacional de Gestión Tributaria of the AEAT (Spanish Tax Agency), applying the regional regulations that benefit you most under European law to avoid overpayments.

Practical guide: Inheriting in Spain while living abroad: inheritance tax for non-residents. Requirements, deadlines and the steps, explained.

What we charge you
€714
Managora's fee
€714.00 (21% VAT incl.)
Tasa (official government fee)
This procedure does not carry an administrative fee: submitting the self-assessment of the Impuesto sobre Sucesiones y Donaciones (modelo 650 for inheritances, 651 for gifts) to the AEAT is free of charge. A different matter is the tax liability itself, which is not a fixed fee but a variable amount depending on the value of what is received, the degree of kinship and the tax relief of the applicable Comunidad Autónoma. We calculate this and inform you in writing before submitting anything. (suplido: paid to the authority on your behalf, no VAT)
Processing time
The deadline for resolution is set by the rules of the procedure; we will confirm it to you when we open your case file.
Where it is filed
Agencia Estatal de Administración Tributaria (AEAT) ↗
What you receive
Application

Cost breakdown: Our fee €714.00 (21% VAT incl.). The amount to be paid for the tax itself will depend on the estate, degree of kinship and the tax relief of the applicable Comunidad Autónoma..

Impuesto sobre Sucesiones y Donaciones (Inheritance and Gift Tax) for Non-Residents (Modelos 650/651): how is it filed?

  1. 11. Fill in the form indicating the nature of the transaction (inheritance or gift) and the residence and asset details.
  2. 22. Our specialised tax department will analyse the situation to determine the Comunidad Autónoma whose legal regime is most favourable to you.
  3. 33. We will provide you with the exact list of documentation we need to review (foreign documents will require translation and Apostilla de La Haya).
  4. 44. We will submit the self-assessment (modelo 650 for inheritances, 651 for gifts) to the Oficina Nacional de Gestión Tributaria of the AEAT in Madrid.

Which documents do you need?

  • •Passport or foreign Identity Document and NIE of the heirs/donees
  • •Escritura Pública Notarial (Notarial Deed of inheritance distribution or gift)
  • •For inheritances: Certificado de Defunción (Death Certificate), Registro de Actos de Última Voluntad (Wills Registry Certificate) and Will
  • •Proof of bank balances and documentation of real estate assets (IBI, Registro de la Propiedad)

Prerequisites we also handle for you

This procedure needs documents that we also obtain. If you are missing any, ask us for it here and come back once you have it:

And whatever a third party provides, we arrange it

  • Notary: signing a deed or a notarial act
  • Traducción jurada (sworn translation) into Spanish
  • Apostilla or legalisation of a foreign document

You do not have to look for anyone: we coordinate it. As it is provided by a third party it is quoted separately and does not go inside the price of this procedure, and we tell you the amount before ordering it.

Legal basis and things to bear in mind

  • The authority for collection lies with the State (AEAT), but, according to European case law, you have the right to have the reductions and tax relief of the regional regulations with which there is the closest connection applied to you.
  • Only assets and rights located or that must be fulfilled in Spanish territory will be included in the taxable base.
  • The cost of this procedure is a tax advisory fee (our fee). It does not include the tax liability to be paid to Hacienda, Notary fees, nor translations or apostillas of documents issued outside Spain.

Impuesto sobre Sucesiones y Donaciones (Inheritance and Gift Tax) for Non-Residents (Modelos 650/651): frequently asked questions

Impuesto sobre Sucesiones y Donaciones (Inheritance and Gift Tax) for Non-Residents (Modelos 650/651): how much does it cost?

We charge you €714: our fee plus, where applicable, the fixed official tasa we advance. Our fee €714.00 (21% VAT incl.). The amount to be paid for the tax itself will depend on the estate, degree of kinship and the tax relief of the applicable Comunidad Autónoma.. Managora's fee is €714.00, 21% VAT included (€590.08 net + €123.92 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: This procedure does not carry an administrative fee: submitting the self-assessment of the Impuesto sobre Sucesiones y Donaciones (modelo 650 for inheritances, 651 for gifts) to the AEAT is free of charge. A different matter is the tax liability itself, which is not a fixed fee but a variable amount depending on the value of what is received, the degree of kinship and the tax relief of the applicable Comunidad Autónoma. We calculate this and inform you in writing before submitting anything..

Impuesto sobre Sucesiones y Donaciones (Inheritance and Gift Tax) for Non-Residents (Modelos 650/651): how long does it take?

The deadline for resolution is set by the rules of the procedure; we will confirm it to you when we open your case file.

Impuesto sobre Sucesiones y Donaciones (Inheritance and Gift Tax) for Non-Residents (Modelos 650/651): which documents do I need?

You need to have to hand: Passport or foreign Identity Document and NIE of the heirs/donees, Escritura Pública Notarial (Notarial Deed of inheritance distribution or gift), For inheritances: Certificado de Defunción (Death Certificate), Registro de Actos de Última Voluntad (Wills Registry Certificate) and Will, Proof of bank balances and documentation of real estate assets (IBI, Registro de la Propiedad). You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Estatal de Administración Tributaria (AEAT). You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Estatal de Administración Tributaria (AEAT) ↗.

Shall we get started with «Impuesto sobre Sucesiones y Donaciones (Inheritance and Gift Tax) for Non-Residents (Modelos 650/651)»?

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