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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 €60.

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 the regional allowances in force (Madrid/Andalucía/Extremadura/Murcia 99 % I-II with a public deed, Valencia 75 %/50 %, Baleares 50-90 %, Aragón 100 % <500K€, etc.). We detect foral regimes (Navarra/País Vasco) and check the 30-working-day deadline under art. 67.b RISD.

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Estimated total cost
from €60
Managora's fee
€72.60 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
Legal deadline: 30 working days from accrual (art. 67.b RISD). 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 60 €, no tasa (official fee). Plus the amount of the Impuesto sobre Donaciones (gift tax) resulting from your self-assessment, which varies by region depending on reductions and allowances..

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 60 €.
  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).
  • •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.

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.
  • 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?

The estimated total cost (our fee + official tasas and taxes) is from €60: Our fee 60 €, no tasa (official fee). Plus the amount of the Impuesto sobre Donaciones (gift tax) resulting from your self-assessment, which varies by region depending on reductions and allowances.. Managora's fee is €72.60, 21% VAT included (€60.00 net + €12.60 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). 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)., 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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