Requirements for Spanish Gift Tax Reclaim

Requirements for Gift Tax Reclaim 

These are the main requirements for assessing a Spanish Gift Tax Reclaim:

Criteria:

  • The recipient must be a direct descendant of the donor i.e. spouse, grandparent, parent, child, or grandchildren to the deceased.
  • The recipient or the donor must not have been Spanish resident on the date of the gift.Requirements for Inheritance Tax Reclaim
  • On the date of the transaction the recipient must have been tax resident in an EU country or be a citizen of any country with a tax treaty permitting the refund (e.g. Switzerland).
  • Claimants must have paid the Gift Tax in Spain on time.
  • The claim must be made within 4 years of the date of payment of the Gift Tax.
  • To justify taking the case the minimum amount paid must be €4,000, unless there are multiple recipients e.g. 3 family members that have paid €3,000 each.

Documentation Required:

Toward this aim you will need to locate the official Bank or Agencia Hacienda (Spanish Tax Office) date paid stamp on the tax form Modelo 650/651/652 to check if it is still in time to file a claim. If you don’t know what a Modelo 650 form looks like check out this post.

If your claim is deemed to be valid, we will require copies of the Inheritance Deeds (Escritura de Manifestación y Adjudicación de Herencia). Don’t worry if you can’t locate these, we can source them in Spain with the appropriate information.

Note: You need to keep original documents safe as they may be requested by the Spanish Authorities at short notice (although to date no original documents have been requested).

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