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ISD Donaciones (Gift and Inheritance Tax, gifts): Modelo 651

ISD Donaciones (Gift and Inheritance Tax, gifts): Modelo 651 is filed with Hacienda autonómica de residencia del donatario. 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: from €181.

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We calculate and submit your self-assessment of the Impuesto sobre Sucesiones y Donaciones (gifts modality, modelo 651) before the recipient's regional tax authority. We apply the state reductions (family business 95 %) and whichever relief your region grants, which is not always a cut to the tax bill: Cataluña, Galicia and Asturias have a tax scale of their own; Aragón and the Comunitat Valenciana start with a reduction of the taxable base; the rest do cut the bill (100 % in Baleares and Cantabria, 99.9 % in Canarias, 99 % in Madrid, Andalucía, Murcia, Castilla y León, La Rioja and Valencia, and in bands in Extremadura and Castilla-La Mancha), almost always where the gift is made in an escritura pública (public deed). We detect foral regimes (Navarra/País Vasco) and check the deadline: 30 working days under art. 67.b RISD, and one month date to date in Cataluña.

Practical guide: Gifting during your lifetime: Spanish gift tax and form 651. Requirements, deadlines and the steps, explained.

What we charge you
from €181
Managora's fee
€181.00 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
Legal deadline: 30 working days from accrual (art. 67.b RISD). In Cataluña, ONE MONTH date to date from the act or contract (instructions to modelo 651 of the Agencia Tributaria de Cataluña, confirmed by binding ruling DGT V1252-15). No extension is possible (unlike inheritances). Once the deadline has passed: surcharges under art. 27 LGT.
Where it is filed
Hacienda autonómica de residencia del donatario ↗
What you receive
Application

Cost breakdown: Our fee from €181.00 (21% VAT incl.), no tasa (official fee). The fee does NOT depend on how much is being given away, but on how complex the matter is: Donación Sencilla (simple gift) €181, where money or other assets are given with no complex deeds and no several beneficiaries; Donación Media (medium gift) €302, where there is one straightforward property, drafting of the modelo 651 and sometimes the basic Land Registry entry; and Donación Compleja (complex gift) €499, where there are several properties in different regions, company shares or holdings, assets located abroad or assets that require a specific valuation. Your answers decide the level, not you, and you will see the exact amount before you pay. If the gift has not been signed yet and you ask us to arrange the signing before a notary, €50.00 is added to any of the three levels (€231, €352 or €549): it covers drafting the power of attorney if the donor cannot attend, drafting the deed stating the origin of the funds, and booking the appointment with the notary. On top of our fee go the Impuesto sobre Donaciones (gift tax) resulting from your self-assessment, which you pay yourself to your region, and the notary's own invoice, which is a third party and is quoted to you separately before signing..

ISD Donaciones (Gift and Inheritance Tax, gifts): Modelo 651: how is it filed?

  1. 1Answer the chat questions (~10 minutes).
  2. 2We calculate the taxable base, state reductions (family business 95 % groups I-II if the donor is >=65 or disabled), the state tariff art. 21, the multiplier coefficient art. 22 and the regional allowances (Madrid/Andalucía 99 %, Valencia 75 %, Baleares 50-90 %, etc.).
  3. 3Payment of the fee matching the complexity of your gift: €181.00, €302.00 or €499.00 (21% VAT incl.). We work it out from your answers and you see it exactly before you pay.
  4. 4Sign the mandate from your mobile.
  5. 5We submit the modelo 651 within the deadline (30 working days under art. 67.b RISD). If out of time, we calculate the surcharge under art. 27 LGT and submit it with the corresponding written document.
  6. 6You receive the proof of submission with the amount payable and the stamped copy of the modelo 651.

Which documents do you need?

  • •Escritura pública (public deed) of the gift (recommended in order to apply the regional allowance). If it has not been signed yet, say so in the form: we arrange the signing before a notary and email you the notary's quote separately.
  • •Valid DNI/NIE (Spanish national identity document / foreigner identity number) of the donor and of the recipient.
  • •Proof of the value of the gifted asset (valuation, bank certificate, nota simple from the Land Registry).
  • •Proof of permanent disability of the donor where applicable (for the family-business reduction, art. 20.6).
  • •Proof of the donor's age (>=65) if the family-business reduction is invoked.
  • •Proof of the recipient's empadronamiento (municipal census registration) in the competent CCAA (habitual residence >=5 years).
  • •If the gift is to a minor: acceptance document with legal representation and, if there are charges, judicial authorisation.

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
  • Valuation or expert's report

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

  • Taxpayer: the RECIPIENT (the person who receives). A separate modelo 651 is filed for each recipient and each gift.
  • Deadline: 30 working days from accrual (art. 67.b RISD). There is NO 6-month extension as in inheritances. Late-filing surcharges under art. 27 LGT: 1 % + 1 %/month (up to 12), 15 % from one year onwards.
  • Key differences from inheritances (modelo 650): the 3 % household-goods add-on (ajuar) does NOT apply (it is mortis causa only); the life-insurance reduction does NOT apply; the 95 % main-home reduction capped at 122.606,47 € is exclusive to inheritances.
  • Family-business reduction (art. 20.6 LISD): 95 % groups I-II if the donor is >=65 or has a permanent disability, holding must be kept for 5 years (not 10), and the donor must cease management duties.
  • State tariff (art. 21) and multiplier coefficient (art. 22) are shared with inheritances.
  • Regional allowances on gifts (simplified overview, almost all require a public deed): Madrid/Andalucía/Extremadura/Murcia 99 % I-II; Canarias 99,9 %; Cantabria 90 %; Valencia 75 %/50 %; Baleares 50-90 %; Aragón 100 % spouse/descendants <500K€; La Rioja 99 % <400K€; Castilla-La Mancha 80-95 %; Asturias/Castilla y León no relevant allowance; Cataluña/Galicia specific reduced tariff; Ceuta/Melilla 50 %.
  • Cataluña and Galicia have specific reduced tariffs for gifts to groups I-II (not an allowance on the tax due): they apply directly from the first euro.
  • GIFT OF MONEY: the deed is not a validity requirement, so to obtain the Catalan reduced tariff it must be raised to public status WITHIN ONE MONTH OF THE HANDOVER of the money (art. 57.2 Ley 19/2010). Outside that month it falls back to the Catalan general tariff of 7-32 %: on €1,000,000 that is €217,000 instead of €74,000. That is why we ask for the actual transfer date and not only the date of the deed.
  • ACCUMULATION (art. 30 LISD): gifts from the same donor to the same recipient within 3 years are assessed as a single transfer. The AVERAGE RATE of the notional taxable base of all accumulated gifts is applied to the base of the present gift (art. 32.4 Ley 22/2009). And if the donor dies within the following 4 years, the gift is also accumulated to their estate (art. 30.2 LISD).
  • CONNECTING FACTOR: the revenue is assigned to a region only for taxpayers RESIDENT in Spain (art. 32.2 Ley 22/2009). The competent region is the one where the recipient has spent the most days over the FIVE immediately preceding years, counted date to date (art. 28.1.1º.b). The burden of proof falls on the taxpayer (DGT V0006-25).
  • NON-RESIDENT RECIPIENT: taxed under obligación real (limited liability), only on assets located in or exercisable in Spain (art. 7 LISD). Files before the Oficina Nacional de Gestión Tributaria of the AEAT, not before the region, and applies the regional rules available under DA 2ª LISD. If the asset is outside Spain and the recipient does not reside in Spain, there is no Spanish taxable event.
  • A non-resident donor blocks nothing: if the recipient habitually resides in Spain they are taxed under obligación personal (unlimited liability) on everything received, wherever the money sits, and file in their own region (binding ruling DGT V1252-15, on a gift from a non-resident to a person domiciled in Barcelona).
  • Form: a public deed is compulsory for real estate (arts. 633 CC + 14 LH). In most CCAA it is also required in order to apply the regional allowance.
  • Foral regime (Navarra and País Vasco): they apply their own rules. We coordinate with a foral office.
  • The calculation is indicative. The final assessment may vary due to recent regional legislative reforms.

ISD Donaciones (Gift and Inheritance Tax, gifts): Modelo 651: frequently asked questions

ISD Donaciones (Gift and Inheritance Tax, gifts): Modelo 651: how much does it cost?

We charge you from €181: our fee plus, where applicable, the fixed official tasa we advance. Our fee from €181.00 (21% VAT incl.), no tasa (official fee). The fee does NOT depend on how much is being given away, but on how complex the matter is: Donación Sencilla (simple gift) €181, where money or other assets are given with no complex deeds and no several beneficiaries; Donación Media (medium gift) €302, where there is one straightforward property, drafting of the modelo 651 and sometimes the basic Land Registry entry; and Donación Compleja (complex gift) €499, where there are several properties in different regions, company shares or holdings, assets located abroad or assets that require a specific valuation. Your answers decide the level, not you, and you will see the exact amount before you pay. If the gift has not been signed yet and you ask us to arrange the signing before a notary, €50.00 is added to any of the three levels (€231, €352 or €549): it covers drafting the power of attorney if the donor cannot attend, drafting the deed stating the origin of the funds, and booking the appointment with the notary. On top of our fee go the Impuesto sobre Donaciones (gift tax) resulting from your self-assessment, which you pay yourself to your region, and the notary's own invoice, which is a third party and is quoted to you separately before signing.. Managora's fee is €181.00, 21% VAT included (€149.59 net + €31.41 VAT). This procedure carries no official tasa.

ISD Donaciones (Gift and Inheritance Tax, gifts): Modelo 651: how long does it take?

Legal deadline: 30 working days from accrual (art. 67.b RISD). In Cataluña, ONE MONTH date to date from the act or contract (instructions to modelo 651 of the Agencia Tributaria de Cataluña, confirmed by binding ruling DGT V1252-15). No extension is possible (unlike inheritances). Once the deadline has passed: surcharges under art. 27 LGT.

ISD Donaciones (Gift and Inheritance Tax, gifts): Modelo 651: which documents do I need?

You need to have to hand: Escritura pública (public deed) of the gift (recommended in order to apply the regional allowance). If it has not been signed yet, say so in the form: we arrange the signing before a notary and email you the notary's quote separately., Valid DNI/NIE (Spanish national identity document / foreigner identity number) of the donor and of the recipient., Proof of the value of the gifted asset (valuation, bank certificate, nota simple from the Land Registry)., Proof of permanent disability of the donor where applicable (for the family-business reduction, art. 20.6)., Proof of the donor's age (>=65) if the family-business reduction is invoked., Proof of the recipient's empadronamiento (municipal census registration) in the competent CCAA (habitual residence >=5 years)., If the gift is to a minor: acceptance document with legal representation and, if there are charges, judicial authorisation.. 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 Hacienda autonómica de residencia del donatario. 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: Hacienda autonómica de residencia del donatario ↗.

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