Modelo 651: Donaciones (Impuesto sobre Sucesiones y Donaciones)

What you need to have at hand

1. Cl@ve, certificado digital or DNIe to sign.
2. Escritura de donación or private document with notarised signatures.
3. Donor and donee details (NIF/NIE, address, relationship).
4. Asset details (referencia catastral, registration numbers, ISIN, donated amounts…).
5. Bank proofs if there is cash/securities.
6. Time: estimate 20–40 minutes if you have everything scanned.

Documentation

• DNI/NIE of the donor and the donee.
• Escritura de donación (legible PDF). If private, make sure it has firmas legitimadas.
• Residence of the donee (empadronamiento or tax proof) to determine the applicable rules.
• Properties: referencia catastral, latest IBI and property details (deed/nota simple).
• Cash/securities: bank certificate with balance on donation date and proof of transfer/cheque.
• Representation: authorisation and NIF of the representative if you are not filing personally.

Step by step

1. Go to the sede de la AEAT > Otros impuestos > Sucesiones y Donaciones > Modelo 651 and click Presentación y pago.
2. Log in with Cl@ve or certificado and create a new self-assessment. Enter the date of the donation (devengo) and the personal details.
3. Select the normativa autonómica aplicable according to the donee’s residence and add the relationship (relevant for reductions).
4. Add each donated asset: properties (declared value and referencia catastral), cash (amount), vehicles (registration and value), securities (ISIN/valuation). Attach the escritura and supporting PDFs.
5. Tick the reductions/bonuses that apply to you (disability, family business, relationship…). Check the tax calculation.
6. Choose payment with NRC (AEAT gateway with a collaborating bank) or reconocimiento de deuda if you will defer/split payment. Complete the payment and capture the NRC.
7. Sign and submit. Download the receipt with CSV and the copy for the interested party. Save multiple copies.
8. If there are properties, use the receipt for the Registro de la Propiedad and process the plusvalía municipal at your ayuntamiento.

Time-saving tips

• Have all PDFs ready and clearly named ("Escritura_donacion.pdf", "Certificado_banco.pdf").
• If your bank isn’t a collaborator, generate the form and pay from another collaborating bank or use reconocimiento de deuda and then defer.
• If you’re unsure about an asset’s value, check official references (cadastral for properties, average valuation for vehicles) to avoid requests for clarification.
• Double-check you’re applying the correct rules (State vs Comunidad). Filing in the wrong place is the common headache that delays everything.

Common mistakes that can ruin the procedure

• Filing late (30 días hábiles): surcharges and possible penalties.
• Forgetting to attach the deed or bank proofs: you’ll get a requirement and a delay.
• Choosing the wrong rules by confusing the donee’s residence: wrong calculation and repeating the process.
• Not saving the NRC/CSV: it’s a pain to prove payment afterwards.
• Assuming the notary does everything: no, you file the Modelo 651 yourself.