Spanish Gift Tax for Non-Residents: Modelo 651 Guide

The short answer

A recipient who does not live in Spain pays Spanish Gift Tax only on assets located in Spain, files the self-assessment (Modelo 651) with the Spanish tax agency, and may apply the rules of the region connected to the asset. The return is due within thirty working days from the day after the gift.

Where the recipient lives decides the reach

Recipient resident in Spain: Spanish Gift Tax applies to everything received, wherever the asset is located.
Recipient not resident in Spain: Spanish Gift Tax applies only to assets located, exercisable or to be performed in Spain.

In both cases the recipient, not the donor, is the person who pays Gift Tax.

Which region’s rules a non-resident can use

Spain’s regions set their own Gift Tax rules, so the question of which region applies decides much of the cost.

Spanish property. A non-resident who receives real estate located in Spain may apply the rules approved by the region where the property is located.
Money and other movable assets in Spain. A non-resident may apply the rules of the region where those assets were located for the most days in the preceding five years.

How to declare the gift

Non-residents who receive assets or rights located in Spain by donation file the Gift Tax self-assessment (Modelo 651) with the Agencia Tributaria. It is due within thirty working days from the day after the gift.

Receiving Spanish property: the other taxes

If the gift is Spanish urban property, the recipient is also liable for the municipal plusvalía, declared within thirty working days. The donor may owe Spanish income tax on any gain in value of the property.

What this page does not settle

Whether a donor who is not tax resident in Spain can use the income tax exemption for people over 65 who transfer their home is not answered here; it needs case-specific review. The tax your home country may charge on the same gift, and how it interacts with Spain’s, also depends on the countries involved and needs to be reviewed case by case.

For the full picture, see our guide to donations in Spain for international families. If you are coordinating a gift with a will, see our guide to coordinating a Spanish will with an international estate.

Email marialuisa@costaluzlawyers.es with where each of you lives and where the asset is, or call our client line on +34 919 499 342. We work in English and Spanish.

Frequently asked questions

I live abroad. Do I pay Spanish tax on a gift from my parents?

Only on assets located in Spain, if you are not resident in Spain. If you are resident in Spain, on everything you receive.

Which region’s gift tax rules apply to a non-resident?

For Spanish property, those of the region where it is located. For movable assets in Spain, those of the region where they were located for the most days in the preceding five years.

What form do non-residents use to declare a gift?

Modelo 651, filed with the Spanish tax agency.

What is the deadline?

Thirty working days from the day after the gift.

Does the donor also pay anything in Spain?

The donor may owe Spanish income tax on any gain in value of what is given.

This is general information, not definitive legal advice — every case requires individual analysis.

Official sources

Ley 29/1987, del Impuesto sobre Sucesiones y Donaciones (BOE): https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141
Real Decreto 1629/1991, Reglamento del Impuesto sobre Sucesiones y Donaciones (BOE): https://www.boe.es/buscar/act.php?id=BOE-A-1991-27678
Agencia Tributaria, Modelo 651 for non-residents: https://sede.agenciatributaria.gob.es/Sede/no-residentes/impuesto-sobre-sucesiones-donaciones/adquisiciones-inter-vivos-modelo-651.html
Real Decreto Legislativo 2/2004, Ley Reguladora de las Haciendas Locales (BOE): https://www.boe.es/buscar/act.php?id=BOE-A-2004-4214
Ley 35/2006, del IRPF (BOE): https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764