Inheritance and Gift Tax in Spain
As with Wealth Tax, you will have to pay Inheritance and Gift Tax whether you are a resident or non-resident. The Wealth Tax is paid to the autonomous communities, some of which apply a series of allowances so that, in practice, you pay a symbolic amount.
If you are a non-resident, you must file form 650 for inheritances and form 651 for donations. The taxable base of the tax is made up of the actual value of the assets acquired minus deductible debts and charges, including mortgages.