Luis Prados Ramos
Notary

HOW MUCH DOES A DONATION COST?

HOW MUCH DOES A DONATION COST?

 

When someone considers making a donation, they must be very clear about how much it costs fiscally, since there can be three types of taxes that are levied on it:

a) the donation tax, which is collected by the Autonomous Community;

b) the tax on the increase in value of urban land (municipal capital gains), which is collected by the council;

and c) the capital gain of the donor, which may have an impact on their declaration of personal income tax, and which is collected by the State, through the AEAT.

We will refer to each tax separately.

a) The Inheritance and Donations Tax. (Affects donations of all kinds of goods).

The payment of the donation tax corresponds to the donee, that is, the person who receives the goods.

This is a tax assigned to the Autonomous Communities, each of which will be competent, in the case of donations of real estate, when they reside in the territory of that Autonomous Community and in the case of the tax on donations of other goods and rights, when the donee has his habitual residence in the autonomous community on the date of accrual.

Regardless of the legislation of each Autonomous Community, since it is a ceded tax, the calculation of the tax will be determined by the following factors: the tax base; the reductions applicable to the tax base, the rate and the multiplier coefficient and finally, if they exist, for the installment bonuses.

I.- TAXABLE BASE

The tax base is constituted by the real value of the assets and rights acquired. In previous posts we have referred to the concept of real value and to convenient value, to whose content we refer.

II.- LIQUIDABLE BASE

The tax base may have a number of reductions, which are determined, in terms of their requirements and amount, by the tax law of each autonomous community, and that allows us to obtain the liquidable base.

In the Autonomous Community of Catalonia, and in the field of individuals, the most frequent reduction is that applied to donations to descendants of a home that must be their first habitual residence or money destined to the acquisition of said first habitual residence, since a reduction may be applied. 95% reduction of the value of the home or the amount given, with a maximum reduction of 60,000 euros, a limit that is set at 120,000 euros for recipients who have a degree of disability equal to or greater than 65 %.

Explaining with an example, we would have that if parents donate a house of 120,000 euros to their child, instead of paying taxes on a value of 120,000, it would be done on a value of 60,000 euros. 95% from 120,000>60,000. Therefore, the limit of 60,000 applies.

In the Madrid's community there are no reductions in the tax base, but there is an important bonus in the quota, as we will see later.

III.- TAX RATE AND MULTIPLIER COEFFICIENT

Finally, once the reductions that may take place have been applied to the tax base, the full amount of the tax would be determined by the application to the resulting amount (taxable base). of a tax rate and, where appropriate, a multiplier coefficient.

In the Autonomous Community of Catalonia:

In the case of donations between spouses, accredited domestic partners, ascendants and descendants, the tax rate is as follows:

Base payable up to 200,000 euros: 5%.

Excess up to 600,000 euros: 7%,

And the excess over 600,000: 9%.

In the example we have been working on, the tax would be 5% of 60,000 euros, that is, 3,000 euros.

In the case of donations made between people who are not spouses, ascendants and descendants, the tax rate starts at 7% and can reach 32% of the taxable base.

Finally, a multiplier coefficient can be applied to the resulting quota, which depends on the relationship between donor and donee and the pre-existing patrimony of the latter.

In the case of donations between spouses, ascendants and descendants, the multiplier coefficient is 1, so that it has no significance on the tax rate, but in the case of not being related it is 2, that is, double the amount would be paid. share.

To give an example, a donation to a neighbor of a flat of 150,000 euros, the fee would be 14,500 euros, and a multiplier coefficient of 2 would have to be applied to this amount, so that the actual amount to be paid would be double, that is say 29,000 euros.

In the Autonomous Community of Madrid

In any case, the tax rate starts at 7,65% and can reach 34% of the taxable base.

And a multiplier coefficient can be applied to the resulting quota, which depends on the relationship between donor and donee and the pre-existing patrimony of the latter.

IV.- THE BONUS IN THE QUOTA.

The full amount resulting from what is explained in the previous sections, according to the applicable tax regulations, may be subject to discounts, as is the case in the Community of Madrid, where article 25 of Legislative Decree 1/2010, of October 21, of the Council of Government, which approves the consolidated text of the legal provisions of the Community of Madrid regarding taxes ceded by the state, recognizes a bonus of 99%, in certain cases.

Thus, in inter vivos acquisitions (donations), taxpayers included in groups I and II of kinship of those provided for in article 20.2.a) of Law 29/1987, of December 18, on Inheritance Tax and donations, (that is, between spouses and accredited common-law partners, descendants and ascendants, of any age, with no limit to the amount or class of goods that are the object of the donation) a 99 percent discount will be applied to the tax rate derived from them, provided that the following requirements are met:

a.- The donation must be made in a public document, that is, before a Notary.

b.- And when the object is money, the origin of the donated funds is duly justified, which must be manifested in the writing itself.

In this way, donations in the community of Madrid have almost non-existent taxation, as you can see in this another blog post

b) The "Municipal Capital Gain". (Only affects donations of urban real estate)

In addition to the previous tax, exclusively if the donation falls on an urban asset, can affect the municipal capital gains, being a taxpayer the donee.

This municipal tax, which in the past represented a limited burden, can currently represent, depending on the Municipality, a not inconsiderable amount. It is a tax, which is calculated by the cadastral value of the land, and is proportional to the years that the transferor (donor) has had the farm in his estate, and which is being highly questioned in the Courts.

We must remember that the Constitutional Court declared the payment of this tax unconstitutional when the transfer of a property with losses can be proven, and even if there are profits, the annulment of the liquidations of this tax could be requested (following the ideas raised by STC nº 59/2017 , of May 11, 2017), since there is no law that regulates either increases or decreases for these concepts.

c) Personal income tax. (Does not affect money donations)

And finally, there may be another tax that is levied on the donation and that affects who makes it, since the donor may be affected in his personal income tax return if the donation results in a capital gain..

The calculation of the capital gain is the result of subtracting the corrected acquisition value from the transmission value (price or acquisition value plus inherent expenses, corrected by an update coefficient).

The determination of which is the concrete consequence of the donation in the donor's income tax is really complex and difficult to determine in a generic way, since the possible gain could be offset by losses, in the same way that there may be exempt gains. , such as that which would occur in the event of the transfer of the habitual residence by persons over 65 years of age.

With all that said, we only want to express the convenience of correct tax advice, before making any type of donation, especially in personal income tax, an aspect that is often forgotten even by regular legal operators.

d) The cost of writing.

As a mere approximation of the cost of a deed of donation, you can consult this entrance, that although it is designed for money donations, it can be useful for other types of donations. The difference in price will be in the variations due to the length of the document and associated expenses, to prove the situation of the farms.

This entrance is not a tax office. If someone wishes to make any kind of query, go to our web mail, and it will only be answered after having examined the documentation that we request.

976 thoughts on “CUANTO CUESTA UNA DONACION”

  1. Hello, I have been living in my parents' house for 6 years, my father passed away before I lived in the house and now the one who prays here is my mother and in the part that my father had, my sister and I pray a percentage, now I want to sell the house and I would like to know if when my mother sells it she could buy another one only in my name so as not to make a name change or donations.

    1. africa moreno sanchez

      Good morning… Many years ago I donated my apartment to my two daughters, I would eat fruit, at the age of 6 the third was born and it is not in the deed, I would like to know how much it would cost me and how I have to do it… since I want to that my daughter does not have problems tomorrow….thank you….Africa

        1. Hello, we are married, 79 and 71 years old, we have two children and 3 grandchildren but one of the granddaughters needs to be helped more than the others, we live in Madrid and we want to leave the apartment to this granddaughter, this does not prevent my children, we have other goods, but we would like to leave it fixed to the girl, she is a minor, how would it be better and cheaper? Well, being a minor, I won't be able to sell it,
          But can I make a donation without having any? How much would everything cost us, the apartment is around 150,000/ euros,,,, Thank you very much

        2. My husband and I have divorced the family position is a community property I could donate my part to my daughter he is trying to throw me out of the apartment I don't know if in this way it would benefit me to stay in it thank you very much

      1. good morning. my father-in-law wants to donate a local to his son, my husband. in sea prize, it has about 80 m2 according to the deed. What can the said donation cost us and what taxes do we have to pay?

    2. A common-law couple has half bought a house in Madrid on which a mortgage weighs that they also share the 50%. Now one of them wants to sell the other a percentage of his property. What expenses would it entail?

      1. It will depend on the value of the farm, and if I am not more specific, it is because there are taxes that depend on the CC AA, and not all of them follow the same criteria. For this reason, it is preferable that you ask at a notary in Madrid. A sale will pay ITP, which in Madrid is 6%. In addition, there may be repercussions on income and capital gains, but without specific data it is impossible to calculate it.

  2. I am the owner of an undivided half of several rustic farms and one urban. My brother has the other half, and my grandmother is a usufructuary. The properties are located in Catalonia.

    My brother is not interested in these properties, so we are evaluating which is the best option.

    My part of the urban property is valued at 25,000e (applying the coefficient results in an amount of 47,500e), and the rustic properties are valued at 8,000e.

    My question is whether it is more favorable to make a donation from my brother to me, or a dissolution of the condominium.

    Thank you so much

    1. Undoubtedly a condominium dissolution, but it must be taken into account that there must be a delivery of money. If there is not, there can only be a donation. In any case, it is best to consult about the specific case, as there may be variables that escape us in a brief comment in this way.

  3. I have a freehold parking space and I would like to donate or sell it for a symbolic price to my 6 and 9 year old daughters, what is cheaper? Can it be done when you're younger?

    1. In theory the choice should not be possible. If there is a price, it is a sale and if there is no price, it is a donation. In any case, if the farm is in Catalonia, the donation is cheaper, which is taxed at 5% while the sale is at 10%.

      All the best

    2. Good afternoon:
      I own a flat and my son wants us to put it in the name of both of us.
      What would be more convenient in paying taxes, Put it in his name
      Sincerely
      Augustine Pilar

  4. Good morning, my question is the following, I have a house owned at 50 % with my brother along with some land, the house we have reached an agreement to keep it my brother, my question is fiscally that a donation or a sale of 50% that I would sell to you is more convenient for us or donate, so that a calculation is made of the cadastral value of the property is 60,000 euros, that is, half, I would be selling or donating 30,000 euros
    Awaiting your prompt response, best regards

    1. As I usually say, the option between buying and selling and donating does not exist. If there is consideration in money, there is a sale and if there is no donation. In addition, the fact that today the means of payment must be justified makes the practice, in my opinion inadvisable, of other times of saying that money had been received when in fact it had not been done, to say that there was a sale when in reality there was a donation. Sticking to the truth is the best advice you can get.

      Going a little to the concrete, and without knowing the place where the property is located, since its taxation depends on it, which depends on the autonomous communities, in principle the sale is cheaper than the alternative to the donation between siblings. the purchase and sale in Catalonia is 10% and the donation on that value is approximately 11,20%. In your case, the best alternative is to propose the operation as a community dissolution, with which 1.5% of the total value of the property would be paid, as long as it is in Catalonia.

      Thank you very much for contacting us and I hope I have answered you.

    2. Maria Consolacion Martin de Loeches

      Good morning. I have a similar case. My mother is 96 years old, but she is fine. We have the problem that my daughter needs the house. And my brother says that he cannot take money because it would affect his pension. They would take the improvements from your pension.
      What would be more beneficial to him? That my mother make me a donation and I give her part or that we wait for her death. Or make a donation to my two children. He says that I can give him that money. Buying a house and putting it in usufruct this could be done. And so not harm him when receiving his part.
      In short, it is better to donate my mother's house to my children. And the part of my brother how could it be done. Thank you very much I await your reply.

  5. My father has left my sister and me a house with a current market value of approx. 140,000 euros. This house with land has a reverse mortgage for the same value, approx. 140,000 euros.

    If I don't misunderstand, we have a two-year grace period with the bank, but as the market currently stands, it is difficult to sell it for more than what is owed on the reverse mortgage.

    If we accept the inheritance, what types of liens, taxes such as personal income tax will be passed on to us? MY father paid almost 5000 euros of capital gains to inherit my mother's house. She passed away in November and my father in May. We don't know what to do, whether to accept the inheritance or not, or the deadlines. We know that after the 6 months that expire on November 9, we may have to pay more taxes if we accept the inheritance. ???? all are doubts thanks for your help

      1. I live in Cardona-Barcelona- and I am the owner of two houses, one that is my habitual residence, acquired in the year 2000 and the other that I have rented, acquired in the year 2007.
        The cadastral value of both, (they have the same value because they are both in the same property),
        Is:
        -Land value–€3,994.38 +construct. €31,016.96–Cadastral value €35,011.34–Year 2010
        My query is: If I make a deed of donation in favor of two of my children-a house for each-How much should I pay as tax for that donation.

  6. My mother, who lives in Vilanova i la Geltru (Barcelona), has a rustic farm of 15,000m2 with her brother, that is, 7,500m2 corresponds to her. IBI is not paid for this farm, so I do not know its cadastral value. My mother wants to make a donation of these 7500m2 to me, what should we do and how would the amount to be paid for this donation be calculated?

    1. Thank you very much for contacting us in the first place.
      In answer to your question, I will tell you that the Generalitat publishes some tables to calculate the value of rural properties, which consists of an amount per hectare, depending on the quality of the land (irrigated, irrigated land, scrubland, olive trees, vineyards...) and the place where it is located. that are found.

  7. Does collation exist in Catalan Civil Law? If so, I don't quite understand why in donations, especially from descendants, there is no minimum exempt amount as in inheritances. I await your opinion. Thank you.

    1. Indeed, in Catalonia there is a snack. You have it regulated in book IV of the Civil Code of Catalonia, articles 464-17 and ss. The tax issue is a different issue, why there is no reduction for kinship, is a matter of legislative policy. In some autonomous communities they have them, but in Catalonia, the most we get is a reduction in the 5% rate (up to 200,000 donation) and some tax benefits that derive from the condition of the assets, such as the donation of the habitual residence of the donee.

      Thank you very much for contacting us

  8. My parents donated the house to all the brothers. I have lived with my parents most of the time along with my son. Unfortunately, both have already passed away and my son wants the house to be for him. What would be the least expensive way for the deed to pass in my son's name? For each brother to donate his part to me or all of them directly to him? Thank you

  9. Good morning, I have been divorced for four and a half years and I have paid my ex until February of this year, my money has run out and she wants to take everything I have from me, she kept the 50% of the house and the I would like to donate another 50% to my wife before she repossesses it, the house cannot be sold until my son turns 21, 5 years to go. Can I donate it to my wife to guarantee her a future and would the donation cost me a lot? The house is in Catalonia and with a cadastral value of 176,000 euros. Thank you so much

    1. Be careful with these donations, because they may be involved in creditor fraud and even in a crime of raising assets. For the rest, with the data that gives us little we can tell you, the donation tax will be 5% of the donated (I don't know what the minimum value would be without knowing the location) and the other repercussions (municipal capital gains and personal income tax) we can only calculate them knowing cadastral value of the land, age and date of acquisition of your property.
      For more information, you can make an appointment with us or perhaps with another Notary or lawyer.

      1. Excuse me that I have not expressed myself completely well, I was referring to the fact that now I have to sell an apartment to pay my ex's pension, because with my salary I do not have enough to pay her pension, the child's pension and the mortgage of said house, then I will have to sell a company and I suppose that with this I will reach retirement, now I am 60, and at least my wife has half of the house left in case I am missing. Thank you so much

  10. Hello! An aunt of my husband wants to give us 16,000 euros from a sale of a flat. To pay off ours. How should I do it? Through a loan or a donation? And how much would you have to pay to the treasury? Thank you

    1. The option between a loan and a donation depends on whether or not you are going to return the amount that is given to you. If there will be no return, it will be a donation and otherwise a loan. The costs vary, since a donation pays donation tax, the amount of which I cannot tell you, since it would depend on your habitual residence and the regulation of your autonomous community, but approximately 12% if it were Catalonia. For its part, the loan is tax-free. In any case, my advice is that one or the other option be carried out in a public deed. A deed of that amount would cost about 160 euros, and will provide you with considerable guarantees.

      Thank you very much for contacting us.

  11. Hello, my father has two houses, since I got married I have lived in one of them, 21 years ago, which my father wants to do the deed for me, they have told us that we have to look at the personal income tax, the data I have is, house in the name of my father about 25 years ago, value at that time in €6,000, cadastral value €1,100 they told us at the town hall, value of the house now they have told me that it is around €70,000, my father is over 70 years old, They have told us that he would be exempt from personal income tax if it is his habitual residence, but he lives in the other one, we are interested in doing the deed either by donation or will. And what is making a succession agreement? We live in Murcia. I hope you can inform me, thank you.

    1. First of all, I would like to thank you very much for contacting us. As you will have seen in the post, the fiscal cost of a donation derives from the application of three taxes:

      a.- The donation tax, which would be 5% of the minimum fiscal value. In the case of Cardona, it results from multiplying 1.10 by the cadastral value and in the case of Barcelona, multiplying 2.10 by the cadastral value. If the home is going to be your children's habitual home, they could have a bonus 95%.

      b.- The income tax, which should be paid by the donor for which I do not have data for its calculation. But in any case, it is very possible that it will be preferable to do it from January, due to the tax reforms that are coming.

      c.- And the municipal surplus value, which could be consulted in each town hall.

      My advice is that if there is not a very clear reason, do not make a donation, preferable to leave a will and/or succession agreements, which will be cheaper in the long run.

      All the best

  12. Hello! Again. First thanks for the previous answer.
    Tell him that the autonomous community in which he would make the donation of 16,000 euros would be Galicia.
    Another question, in how many years would the repayment have to be made, if a loan were made? Thanks in advance.

  13. Hello,
    The one who was my mother's boyfriend who is now deceased, has an empty house in Bilbao inherited from his deceased father with his mother who has Alzheimer's and is judicially declared incapacitated and he is her guardian. The house doesn't interest him because he doesn't want to deal with rents and other things that I'm handling. We are thinking about the donation or the sale for the minimum value. We are not blood relatives. In our case, what could be better?

    Thank you so much

  14. Good morning,
    My grandmother bequeathed to my uncles 2/3 and to my brother and me the remaining 1/3 a "solar" in Pedrosa del Rey (Valladolid). We are thinking of donating it to a neighbor there who is interested. After reading the article, I don't know if the donation or the sale (for a symbolic price) is better. Could you advise us? What expenses would be on our part?

    Thank you so much.

  15. Good morning,
    I wanted to donate money to my father-in-law to pay off a mortgage of about €40,000.
    If I donate it directly, the tax is very high.
    The alternative would be for my wife to donate it to him. We are jointly married, but neither the community funds nor yours are sufficient for the donation.
    Could I donate private money to my wife and later she donate it to her father? Would it be considered a covert donation from me to my father-in-law?
    Thanks in advance!

    1. The tax consequence of a donation depends on the habitual residence of the recipient, since there are differences in the applicable legislation between autonomous communities. For that reason I can't tell you much more. All the best

  16. It is possible that I receive a donation from a person with whom I have no family relationship.
    The amount is about 100,000 euros.
    In Barcelona. What tax would be applicable? Apart from the donation tax, will it also tax me in the income statement? Thank you for your time.

  17. I want to make a donation of €25,000 to my son (as a wedding gift) my residence is Catalonia and my question is, if after paying the 5% tax and the notary fee, my son will also have to pay for the IRPF, when you file your income tax return. Thank you.

  18. I am Italian and I have my residence in Barcelona. My mother is 88 years old, lives in a nursing home in Italy and wants to make me a donation of 100,000 euros. Apart from paying the tax 5%, is there anything else I should do? Thank you

  19. Hello, I would like to donate my apartment located in the province of Malaga to my two children. The value of the apartment is currently around 30,000 euros. Could you tell me how much this all-inclusive donation would cost?

  20. Good afternoon,

    I have a second property at 50% with my ex-husband in Catalonia and he decides to donate his 50% to my children, my children tell me that they will give it to me because they do not want to bear the costs of the donation. How much would the donation cost me if the cadastral value of your part is €90,000?
    Thank you so much

  21. Hello,
    My mother is Italian and she wants to make me a donation of €200,000 since I am unemployed, without income and I live on rent. For my part, I am a resident of Barcelona, Spain. There is the possibility that part of this money can also help my son, who lives in Barcelona with me, to start a small business.
    In Italy, parent-to-child support is tax-free, and is transferred directly from one account to another without any additional requirements (no notary).
    My question is:
    A) Is my mother obliged to register this donation before a notary in Italy, so that I can declare it here, and thus pay only 5% in taxes?
    B) Or is it possible for me to prove this donation in Spain and register it before a notary here? This second option would be much better for both of us.
    And in case of not registering the donation, how much would you pay in taxes here in Catalonia?

    Very grateful for your attention.

    1. Did you solve this problem? A friend is in a similar case. She and her parents are Italian. She has been a resident in Spain for 5 years and her parents donate an amount of money to her. In the end, were you able to settle that amount for the autonomous community?
      Thank you!

  22. The town council of my grandfather's town asks me to fix a house because it is in poor condition, and I am unemployed and have no income, I cannot meet these expenses, that house is still in the name of my grandfather (now deceased) nor Neither my grandmother nor my mother (both deceased) became heirs, I haven't been to town for more than 25 years. Can you claim something from me? And if this is the case, can I transfer the house or donate it or give it to the town hall even without it being registered in my name? thanks a lot

  23. Good afternoon, my question is a bit complex: the town hall of my grandfather's town asks me to fix a house because it is in poor condition, and I am unemployed and have no income, I cannot meet those expenses, that house continues In the name of my grandfather (now deceased) neither my grandmother nor my mother (both deceased) became heirs, I haven't been to town for more than 25 years. Can you claim something from me? And if this is the case, can I transfer the house or donate it or give it to the town hall even without it being registered in my name? thanks a lot

    1. Most likely you are owners, even if you have not done deeds. It is true that the city council, within its powers, can force it to carry out reforms or assume the demolition of the building, to avoid causing harm to a person. For the rest, you can also transfer it to the city council but it must accept it.

  24. Good afternoon!
    I will tell you about my situation: my parents helped me with an economic amount to buy a second-hand home that will be my habitual residence. In order not to have problems with the Treasury, we plan to make a donation document for said amount, paying the donation tax of the Community of Madrid, which if I'm not mistaken is 1%. For this we will go to the notary specifying that the origin of the money is from my father's work and that
    Is the process correct? I am not sure of the obligation to go to the notary since the CAM page only indicates that it must be a 'public' document. What would be the process to follow if not?
    Thank you so much!!

  25. Good afternoon. I wanted to know if it is possible to make a donation from brother to brother, of a flat owned with a mortgage. The property is located in the Community of Madrid.

    1. Power is possible, but carefully analyze the taxation, because if the mortgage is assumed there would be no donation to us for that amount, and that formula would be cheaper since the donation between siblings is not subsidized.

      Monitor the cost of municipal capital gains and the impact on personal income tax

      All the best

  26. Hello, My question is the following:
    I live in Barcelona, I am married and my husband has bought a flat. We are married in separation of property. Next week we will make the payment and deed of the apartment. (We will not have a mortgage, my husband will pay for the apartment with our savings) I have been unemployed for 6 years. We make the income statement jointly.
    Do I have to pay taxes to acquire assets? What type of taxation will we have to assume? As far as I know, my husband is already paying taxes on the purchase of the house. I am not contributing money, but my husband wants the apartment to also be in my name. Would that mean that my husband is making a donation of the 50% of the apartment? I ask because a relative has told us that we will have to pay very high taxes if the deed goes to both names. That's right?

  27. Good afternoon ;

    My mother has a home with the domain 100 %. You want to make a housing donation to both my sister and me. The house has a market value of approximately 140,000.- euros. What expenses would it entail? What are the procedures?

  28. I have a freehold garage space in Madrid, I want to donate it to my 20-year-old son. How much we will have to pay taxes and expenses.
    Thank you

  29. How much does it cost to make a deed for a cash donation (to a child) in the province of Tarragona? Is it an official price, or is it free? I ask at two notaries and each one gives me a different price. Thank you

  30. My current partner has a flat in his name, which has a mortgage. We are married and he wants to make me a donation of the 50% of the apartment. The cadastral value is less than the value of what remains of the mortgage and also less than the purchase value. The house was bought 5 years ago in Barcelona. I would like to know what taxes I must pay for that donation and on what value of the house.

    Greetings

  31. belen gonzalez martin

    My presumed is the following: I have a flat in Extremadura but I want to donate half to my only brother that I have. The apartment is worth about 90,000 euros. How much do I have to pay for the donation?
    Please reply to my email that I quote. Thank you so much

  32. Hello, I have a house at 50% with my ex-wife.
    She lives there. And she tells me to make a donation from me, and she takes charge of paying my part of the mortgage.

    Is this possible??

    1. Thank you very much for following us.
      Of course it is possible. The only thing is to take into account who assumes the cost, and that if the bank does not give consent you "will not get out of the mortgage"

  33. My mother left us in her will an apartment with a value of around €70,000 according to the treasury, to my sister and me... Since I take care of my mothers until the end... my sister has decided that the apartment is for me. Can my sister give up the inheritance (the apartment is all there is)? Or should we inherit and then (on the same day) she donates it to me? I'm confused and I don't know what to do. The apartment is in Madrid and my mother inherited it from my father who passed away 7 years ago. Thank you so much.

  34. My father has left me in his will a house with a cadastral value of €90,000, now I want to donate half of this house to my brother, will I have to pay anything? Inheritance tax? Any municipal tax?

  35. My wife stopped paying the mortgage on a second residence, the bank has taken the issue to court and we are waiting. We are currently divorced and she has half of all the properties seized for a loan that she requested and did not pay. I have the other half and I was thinking of donating my part to my two children in equal parts. The question is, would this act of donation be considered an asset uprising? Because of the second home, the court has not seized anything from me because the trial has not come out and I am clean. We live in Catalonia. Thank you

    1. Your question goes far beyond the purpose of this website, but keep in mind that the crime of seizure of assets is very easy to perpetrate, since any act that delays, hinders or prevents the effectiveness of an embargo or a procedure is considered such. executive or urgent, judicial, extrajudicial or administrative, initiated or foreseeable initiation.

  36. MANUELA SANCHEZ SARMIENTO

    Hello, good afternoon. My mother wishes to make a donation of €50,000 to both my brother and me. We live in the Canary Islands. What costs would the donation imply? Is there a minimum amount of money exempt from donation tax?
    Thank you so much

  37. Hello, good afternoon. My mother wishes to make a donation of €50,000 to both my brother and me. We live in the Canary Islands. What costs would the donation imply? Is there a minimum amount of money exempt from donation tax?
    Thank you so much

  38. Hello, good afternoon. My parents are going to give me 40,000 euros to help me buy a house. From what I understand, I have to notarize this donation before a notary. Can the deed of donation be made the same day that the deed of sale of the apartment is signed? Or does this process have to be done in advance?
    Thank you so much

  39. Hello, thank you very much first of all for this work of orientation that you offer. My question is, I am the owner of a 25% of a house in Barcelona, the other 25 is from my brother and 50 from my mother. Due to a foreclosure problem of another farm that I acquired, which does not have any abal or any type of property mortgaged to it, I need to get rid of this 25% that is in my name, the bank will get hold of it. What is better, sell for something symbolic or donate to my mother? In other words, what is cheaper? Thank you very much in advance

    1. The alternative sells or donates or exists, from the moment that the means of payment must be justified. In any case, the donation will be cheaper and more advisable, taking into account that it could be rescinded if it was made in fraud or to the detriment of creditors.

  40. Hello, my problem is somewhat more complicated. My father is already older, he is 80 years old and my mother has Alzheimer's, the fact is, they live in a town and several of the things that they are going to leave me in inheritance have no deed and the contributions are the only thing they have to justify, in addition there is a debt accumulated from the last years on the contributions because my father has never been very good at paying. My question is, could some kind of power of attorney be made and notarize the things that still do not have it directly in my name? Thank you so much

    1. The problem with power of attorney is that if your mother has Alzheimer's, it will be difficult to sign, since one of the tasks of the Notary is to assess the capacity. The payment of IBI debts can be done directly by you. and according to what he tells me, the best moment to fix everything will be when his parents are gone,

  41. Hello, my question is the following, my mother is going to make me a donation for the purchase of an apartment, this being my first home in Andalusia, is it worth the same at the notary if it is made for 13,000 euros than 20,000? What would the deed cost in each case? thank you very much

  42. I want to make a donation of €30,000 to my son to buy his first home. My residence is in Cuenca and he lives in Catalonia. Where do I have to manage the donation?

    What would be the tax cost?
    Would it affect my son in the IRPF in the income statement?
    All the best

    1. Tax competence is determined by the habitual residence of the donee. You can do it anywhere, but I think it would be preferable in Catalonia, because of the familiarity with the tax. In principle, the type is 5%, but if it is for the purchase of a home, it can have a bonus of 95%, for which it must be done in a public deed and there would be no repercussion on personal income tax.

  43. Hello,
    First of all, thanks for your help.
    In January 2014 my parents donated 40,000 euros to me. I used them in the purchase of a home (I do not reside in it). I paid the donation tax in Madrid. We also write the donation.
    From what I have read on your blog, I understand that I do not have to pay personal income tax on these 40,000 euros.
    My question is: Is there a box within the 2015 statement where I have to indicate that I received said donation? Even though I am exempt from paying personal income tax, should I inform the Treasury?
    Thanks in advance.

    1. In principle, income and donation taxes are incompatible, so that what is taxed by one cannot be taxed by the other. From what you ask me, I think there is no specific box, but it is a question that when making the declaration itself you can check it with the PADRE program.

  44. My father has a second home apartment that he wants to donate to me. It is in the province of Tarragona and we do not know if a donation or sale is better. We do not know the procedure and the taxes that we should pay in both cases. All the best

    1. The alternative depends on whether there is a price or not. In any case, at the present time a donation is usually cheaper, since the rate is 55, compared to 105 for the sale. Then the capital gains taxes and repercussion in personal income tax would be the same. Get good advice before the operation, knowing the real cost of everything.

  45. Good afternoon,

    My parents have a house, of which they have a mortgage. My mother wants to give me the 50% of the house while I'm alive. the other 50% would still be my father's. It is in Badalona. What kind of costs does this donation have? Thank you very much in advance!!!!

  46. Ismael Llarena Betancor

    Good morning, I have lived in a house owned by my father for 17 years, I am married and I have another rented home of my own.
    I want to regularize the situation in my father's house, I am going to pay him €200,000, the payments have been made in cash and said money has not surfaced (I have already paid €120,000) for personal income tax purposes.
    How do you recommend me to perform the operation, so that it is as less burdensome as possible?
    Where can I know the price estimated by the treasury that the house is worth????
    It is in the Canary Islands.
    Thank you

  47. Good afternoon,
    My parents want me to donate money to buy a house, and I would like to know if it is mandatory to formalize it before a notary. If it is not necessary, how should I proceed to make it legal?
    Thank you

  48. I already asked you a question. Thank you for your answer.
    We want to make a donation to my son to buy a first home.
    We have inquired at the treasury and they told us that the donation is made where the donee has the tax domicile. My son lives in Catalonia but has not changed his tax domicile, which is in Madrid. The donation can be made in Madrid and it would help him buy the apartment in catalonia.?
    Can the donation be made now, even if the apartment is bought in a few months?

    1. What they tell you is not entirely correct. Writing can be done wherever you want. Another thing is the law applicable to the taxation of the donation, which will be the habitual residence of the donee, and in case there has been a change, that of the place that has been the longest in the period of the immediately preceding five years. From what the competition tells me is in Catalonia, but if it were Madrid, it would have better tax treatment.

      If the legislation is Catalan, you must take into account that the tax benefits are more specific, and you will need to purchase the home in three months and that it be used by your child as your habitual residence.

  49. Hello,

    First of all, thanks for the post and for your help Luis.

    I have a question.
    My parents are married in community property and both are over 69 years of age. My mother has made my father an income of €200,000 a little less than a year ago thinking that, being married jointly, they did not have to pay any tax.

    Were they right or should they have paid?

    In case of being in an irregular situation:
    1) What are they exposed to? I mean, what's the worst that could happen to them?
    2) What should they do to regularize the situation?

    Again, thank you very much

    Paul

    1. The first thing to determine is the source of the money. If it is money earned during the marriage, the tax consequences would be scarce, since the money, despite being in the name of one or the other, is still property. And the only repercussion may be in terms of income, since the benefits will be attributed to the owner, regardless of the Matrimonial Economic Regime.

      if it were private money, it could be understood that there is a donation.

      The way to solve it is through a deed (better than a private document), which declares the reality of what is wanted, that is, the origin of the money and how you want it to be, for which the consent of the children may be necessary.

      Greetings and thanks for following

  50. Good afternoon

    My parents have a separate apartment and it is in their name and I wanted to donate it to my dear to know what expenses this donation would have in the community of Madrid, from what I have seen it is based on a percentage, this percentage to what amount is applied

    thank you so much

    1. The inheritance tax in the Community of Madrid, between parents and children, has almost disappeared. Check the issue of municipal capital gains and your father's personal income tax. Without any data it is impossible for me to have a budget. Thank you so much

  51. Amadeo Lopez Lamas

    I live in the community of Madrid. I have four children also residing in the Madrid community. I have a flat with a cadastral value of €130,218, (not 1 home).
    Could you tell me the economic cost of the donation for me and for them?

  52. Gonzalo Hernandez

    Some time ago my parents donated me the bare property of a flat. They, as donors, already reflected this donation in their income statement and paid money for it.
    Now they want to pass me the usufruct and I imagine that I will have to reflect in my income statement that the apartment is already mine in full control.

    What expenses will this operation cause me? I know that I have to pay the usufruct donation tax as I already did with the bare ownership, but... will I have to pay more money in the following year's income statement?

    Thanks and regards

  53. Okay. I am living in my parents' house, my father passed away, the deeds to the property in which there are three apartments in the same house say verbatim: that my father buys the property for my mother and three brothers, now my mother already gave each of us one one of the rooms, I want to know if I actually do a deed or that my mother makes a donation where I specify the space that corresponds to me

  54. Hello, first of all congratulate you for the help you provide in this forum. I am divorced and I live in the apartment with my 2 daughters, but the apartment is at 50% with my ex-husband, who is facing the possible seizure of his current partner's house, of which he is the guarantor, and now we have fear that they could seize his 50%, which would complicate the issue for my daughters. I would ask you if you can help me to find out which would be the most economical option for me: purchase, sale, donation (to your daughters) or condominium. The apartment is in Barcelona capital, the cadastral value €51,000 was purchased in 1986.
    thank you very much in advance

    1. The fundamental thing is that the act they carry out conforms to economic reality. In other words, what cannot be done is to say that I have received money when I have not received it. The options that you have would be either a donation of half of your husband, in favor of you or your children, or a dissolution of the community, that is to say, that you acquire the part of your husband, paying. This last form would be the cheapest fiscally. If you want more information, talk to a local notary or lawyer, or if you want we can assist you in our office. A health

  55. Hello, my question is the following: my parents have a flat with a mortgage that I am currently paying for, the fact is that the mortgage expires in 5 years and my parents have many debts that would seize the flat. How could I change it to my name and the mortgage as well. Greetings and thank you

      1. Thanks for the reply.

        I am facing the mortgage payment but I cannot prove it since I deposited the money to my parents in their account and I could not prove it is for the mortgage. What scares me is that after so many efforts to pay it off, I'll finish paying it and they'll seize it. I want to put it in my name. The apartment is in a town in Barcelona. I would also like to know how much it might cost.
        Thanks again!

  56. MY EX AND I ARE SEPARATED WITH SENTENCE OF DIVORCE. THE ONLY THING ON WHICH WE HAVE NO AGREEMENT IS IN THE HOUSE. IT IS AN APARTMENT WITH THE MORTGAGE PAID. NOW HE TELLS ME THAT IF I GIVE HIM 15,000 EU HE GIVES ME HIS 50%. WHAT CAN THIS AFFECT ME FISCALLY?? THANKS FROM ATEMANO AND GREETINGS,

  57. Good morning,
    My partner has, together with his mother and brothers, made a declaration of heirs after the death of his father.
    We want to build a house on land that they have, therefore, we understand that the best option would be a donation. I imagine that his brothers must agree and therefore make an appearance before a notary.
    In our community, Castilla la Mancha, the donation tax is reduced to 95%, something that benefits us.
    I would like to know if these are the steps to follow (since the information on the net is too confusing and not at all explanatory):
    -Valuation of the land in the AEAT
    -Presentation and payment of the donation tax at the AEAT
    -Go to the notary with the deeds of the land and the donation tax paid, to make a deed of the land in the name of my partner (in the presence of his mother and his brothers so that they give their agreement)

    I hope you can clarify these little doubts,

    Thank you for your attention

    1. Start by going to the Notary and from there all the procedures will begin. It is necessary to see whose name is on the land, if this person is alive, they must transfer it (sale, donation...) to those who want to build the house, and they will be able to declare the work. Really go to a notary and I'm sure they'll clarify everything for you

  58. For different reasons, I have a dilapidated urban estate, along with 13 other heirs from different heirs. We do not have titles or registration. We are heirs because we are descendants of descendants of the holder (died in 1936). In the cadastre there is 100% of my great-grandmother, now the great-grandchildren are supposed to be heirs. We can donate to the City Council and it does not cost us anything (taxes, income tax, etc.) nobody wants the house or spend on property registration or cadastre procedures. Does the City Council take care of everything? We have a neighbor with humidity and the house threatens to fall. Is there any way I can donate it? I only have a private title of sale from 1921 from my great-grandfather, the cadastre 100% my great-grandfather, and an acceptance of the inheritance from my grandmother to my father (1/3 of the farm) but without accrediting by title.
    In short, the "14" want to get rid of the farm and not have problems with neighbors or damage.
    What can we do?

  59. Good morning.
    In November 2006 my partner and I bought a flat. We put the mortgage loan and the deed in his name, because they gave us more subsidies putting it in his name, but we are paying for the apartment in equal parts, in fact before a notary we signed a document where it says that the apartment is bought at 50% for each of the parties.
    In June 2008 we got married and now in May 2015 we have separated.
    He wants to reach an agreement with me and pay me an amount of 28,000 euros. My question is: if I receive that money... Do I have to declare it to the Treasury? ..and if I have to declare it... How much money would the Treasury charge for the amount of 28,000e?
    Thank you so much!!

  60. Good afternoon, my parents have an urban plot in the province of Seville. This plot is valued at €67,000 and they want to donate it to me so that I can build a home on it (first home and regular home), I am under 35 years of age and I have seen that there is a deduction for this type of donation (donation of home and economic donation), although it is not clear to me if it also applies to the donation of land without buildings. If so, could you tell me what the payment would be to make?
    Thank you

  61. Good afternoon,
    My parents have a house (warehouse with ground floor and first floor without distribution) with a cadastral value of 31,463.23 and the last year of cadastre revision was 1999. The surface is 84.58m2 and the total surface is 184.23m2 . With the consent of my parents and since I am an only child, I want to finish building the first floor and also put a second floor. My doubts are; if before starting the works, I have to put everything in my name and that my parents give me the property and with it pay the donation tax and also the municipal capital gains or it is better to acquire it when they die, paying the inheritance tax. What I want is to save money and I need to know if it is better that they donate to me now before the house increases in value or put it in the will.

    1. An answer with the data that it gives us is very complex, since we would have to see where the property is, since the donation tax is of an autonomous nature, the taxation is different according to each autonomous community.

      Anyway, if it were possible, I think it would be best to make a horizontal division, to differentiate the part of his parents and his, and that his parents donate the first floor and the right to build a second floor (right to fly ).

      If all this is not necessary, the succession is almost always cheaper, but I tell you that with the data you give us, you cannot answer it.

  62. Good night;
    My question is the following, I have just separated and I am going to donate 30,000 e to my children. to each one. They are going to buy the 2 a house in Castellon, 2nd residence. They do not have their own home in Madrid. We live in Madrid. How much would I have to pay for this? And they in their statement next year? Can I make the 2 deeds (donation and purchase-sale at the same time? . Indistinctly in La C. de Madrid or in Valencia?.

    1. In principle, this donation of money, if Madrid's tax legislation is applicable, would be subsidized, almost in its entirety. His children would not have to pay anything for rent.

  63. Hello, my query is the following:

    I am Andalusian and I have been living in Zaragoza since August 2013. Since September 2014 I have been working in Zaragoza and Huesca. Now I am going to buy my first home in Zaragoza and my parents want to donate 40,000 euros for the purchase. As I see in Andalusia, the donation tax would be one percent if that house were in Andalusia... But it is not. I would like to know if changing my tax domicile to Aragon, where I work, I could pay the donation tax in Aragon or how I do it... Thank you very much.

  64. Hello. My residence is in Andalusia. My father is going to donate €100,000 to us to build a house. How much would you have to pay for donations? Is there any additional tax? Would he have to pay anything?
    Thank you

    1. Better ask at the Andalusian hacienda or at a local notary. But if it is money, you would only have to pay donation tax. On the other hand, donations, in Andalusia, for the purchase of housing, have a bonus of 99% up to 120,000 euros. Since I don't work in Andalusia, I don't know if these reductions also apply to the amounts allocated to construction. I think so, but can't be sure.

  65. First of all congratulations for the work they do. I need advice on what I have to do to fully put my home in my name, where currently my sister has a property of 25% and we are at 50% on the mortgage, although I have always paid for it from my bank account (9 years ago) . The logical thing for those who do not understand is to think of a donation, since there will be no exchange of money, since she has not invested anything. In reality, for us it is simply that her name disappears from the deeds, but it seems that it is not so easy and they tell me that the tax to pay is high and on top of that there is the issue of taking her out of the mortgage. You know how to tell me if it would cost me more than €4000 taking into account that I live in the Canary Islands. Thank you so much.

    1. The best thing to do is to talk to a local Notary Public where they will gladly assist you. The cheapest way would be a dissolution of the community, where you say that you pay your sister her part, for having taken care of her part of the mortgage. The total cost would depend on the value of the property, so I don't know if it's correct to talk about 4000 euros

  66. Hello. I am going to sell my habitual residence (located in Catalonia) and I am the sole owner. Next, I will invest the profit from that sale in what will be my habitual residence, but this time it will be in the name of my wife and myself. Does part of the profit from the sale of the house have to be taxed as a donation?

    1. You must pay taxes on what you give to your wife, but the gain as such will be taxed and meeting certain requirements will be exempt. Watch many how to do the operation if it is done correctly it is of low cost, but as you will understand I cannot answer through a website like this one whose meaning is more limited,

  67. Good night.
    My question is the following:
    My 70-year-old father has an apartment in Blanes (Girona) under his name and he intends to make a donation to me. The value of the property is 75,000.
    What would be the cost of the transfer?

    Thank you and congratulations for the great work you do

    1. the cost of the donation tax will be 5% of the value, as long as it does not exceed 200,000 euros. Regarding the costs of surplus value and rent, he cannot tell you. They are complex calculations that require a lot of data.

  68. Jose Ramon Collado Rodriguez

    Good morning,
    My wife and I (married in separation of property) have a 50% property each in L'Ametlla de Mar (Tarragona) acquired 10 years ago with a cadastral value at the time of €4,300. After a cadastral review 2 years ago, its cadastral value is now €19,910. She wants to give me her part for what is a donation. I understand that this means paying 5% of this value, what more taxes would it entail? how much would it be in rent? Or would it be better to buy and sell if I paid you €9,000 or €10,000?
    Thanks in advance
    Jose R Collado

    1. The best alternative is donation. As regards the other personal income tax and municipal capital gains, with the data you give me, it is impossible to calculate them. Check with a local notary.

  69. hello:
    I want to build a house on some of my grandmother's land. You have to group them and then segregate only the meters that you want to use. I have a disability of 78%. Would I have any type of benefit when paying the inheritance? Would a sale be better? I was always exempt from making the statement. Once the change of owner has been made, would I have to do it or would I continue in the same situation? All this would be in Santander. Thank you.

  70. maria ruiz rodriguez

    I am the owner of the 20% of a flat in Galicia and I would like to donate a 10% to each of my children. My question is if the donation tax is on the cadastral value of what I am going to donate to you.
    Thank you

  71. Good morning,
    I have a great-uncle in Andalusia, who is very old and has everything in his name only, he has told me that he would like to put me in his bank account (I am 34 years old and the money is 115,000 euros), is it possible to add me as a holder? If so, would it be considered a donation? He has no heirs and I will surely be the only heir when he dies. I understand that if I have to pay the donation tax in Andalusia and taking into account the degree of kinship, I think it would be a very high percentage, the truth is that I ask for your advice because we don't know what to do.

    Thanks a lot.

  72. Good afternoon:
    I would need to make a segregation of about 200m on a plot of about 2500m.
    Later he would make a donation of those 200m.
    I do not know what steps I should follow, nor the costs involved, if you could guide me I would appreciate it.

    Greetings,

    1. The first thing you need is a municipal segregation license. It is granted by the city council if it is feasible according to the approved planning. Once we have the license, the deed of segregation and the donation must be formalized, it can be one or two, although we recommend doing it in two, for clarity and also the difference in cost is insignificant. The segregation accrues a tax of 1.5% on the value of the segregated property (if it is in Catalonia) and the donation accrues a tax of 5% if it is in favor of certain relatives (ascending and descending spouse) and does not exceed 200,000 euros. If it is in favor of other people, the tax is more expensive and depends on various factors. And finally, the farms would have to be registered in the property registry.

      The costs of capital gains and personal income tax, there may be, but it depends on factors that I do not know.

      The overall cost depends on the value of the properties and their situation, because everything I have told you is applicable in Catalonia, since they are taxes that depend on the Autonomous Communities.

      If you need more information, do not hesitate to call us.

  73. I have a flat in Barcelona half deeded with my father, now my father wants only me to appear as the owner... is the donation very expensive? Is it better that I buy him his half? Thank you.

  74. My father, an 82-year-old widower, has donated €25,000 to my sister and me, his only two daughters. We all reside in Valencia and we have notarized it before a notary. I am going to present model 651, although the settlement is zero for being subsidized in the Valencian Community.
    Being only money, both the donor and the recipients must include it in the personal income tax and pay taxes for it?
    Thank you so much.

  75. My husband owns half of the apartment we live in but he wants to donate to me on his behalf right now, what would I have to do and how much would it cost?

    1. The answer may vary depending on your matrimonial regime and the situation of the property. But supposing that you are in Catalonia and the property too, you would have to pay 5% of half the value of the apartment, and there could also be tax consequences in personal income tax and municipal capital gains. If you reside in Catalonia there may be some other alternative that protects your interests and without excessive cost. All the best

  76. My husband owns half of the apartment we live in but he currently wants to make a donation on his behalf, what procedures would I have to do and how much would it cost?

  77. Hello, my question is given because an aunt of mine (without children) wants to open a joint account and contribute an amount of money so that, when she is no longer on her own, I can take care of the necessary payments. I don't know what amount we are talking about, but the question is, knowing that taxes are paid on donations in Catalonia, is there a minimum amount that is exempt from tax? In my income statement I will have to justify that entry of money and how? In the case of having to pay any tax, what percentage would we be talking about?

  78. Sorry for the inconvenience again, but I must ask given the circumstances concerns that have arisen.
    My matrimonial regime has not been a separation of property, and the house was inherited in equal parts with his brother. Instead of making a donation, the husband can currently make a sales contract, towards his spouse and if it can be done, what would be the cost to pay. In addition, in the event of death, if you leave debts, those debts pass to the spouse even if he is alone in his bank account without there being a will or acceptance of inheritance. The house is located in Catalonia.
    Thanks in advance………

    1. purchases and sales today are more expensive than donations, a 10% compared to a 5%. In addition, payment of the price must be justified, which makes it unfeasible or generates other problems.

  79. Good afternoon,
    I live in Barcelona, I want to make a donation of 50,000 euros to my daughter. That he has given the down payment, a term in November 2014 and another term in May of this year to buy a flat as his first home. The deed of the apartment must be done in October 2015.
    When should we do the deed of donation?
    All the best

    1. In principle you can do it at any time. But if you want to obtain the tax benefit, the donation cannot be older than three months from the date of purchase of the home. My advice is to delay the donation until you know the exact date of writing, but if the writing is for October 15, you could do it now.

  80. Hello, I have an apartment in Valencia that is in the name of 3 people, my parents and I, and we would like it to be in my name, with which we are thinking that both of them make a donation of their corresponding part, the value of the apartment in the Currently it is much lower than when it was purchased, does that influence the taxes to be paid? How could it be done?

    Thank you,

    Greetings.

    1. The question differs if there is a price or not. If there is no price, it would be a donation, which would pay the donation tax, which in principle is subsidized between parents and children up to 100,000, although it may be higher due to the age of the donee. The difference between the purchase price and the donation price will influence the personal income tax, where there will be no taxation if they actually have less value today than when they were purchased. And with respect to municipal capital gains, there could be no taxation, as several sentences have pointed out, but the city council will force you to fight it before the courts, since it will not accept those sentences at first.

      Greetings, and this reply is not an opinion, but mere information that must be corroborated by a professional who handles the matter.

      Greetings and thanks for following

  81. Hello good:
    My mother has a flat in Madrid with a cadastral value of 130,000 euros. It was official protection and he already finished paying for it. The apartment is 18 years old. Only my mother currently lives in the apartment, but in the deed the apartment is in the name of my mother (72 years old), my brother (40 years old) and me (45 years old). My brother needs money and he wants me to buy his share and in exchange he would get out of the deed. Is it possible for him to get out of the deed in exchange for me buying his share? Can we between us stipulate the amount that I would pay you? What fiscal expenses would be involved? Thank you. You can answer me by my personal mail.

    1. Indeed they can do it, but it would be necessary to know if some type of authorization is necessary and if there is some type of limit on the price. I imagine that none of this will be necessary given the age, but these issues will be told by the Community Housing Council. On the other hand, having the authorization, you had to make a deed for your brother to sell you his part. costs? the transfer tax for the buyer and the capital gains and perhaps some personal income tax, for the seller. Thank you very much for following us

  82. Hello, I will tell you about my case, my parents want to give me their house as a donation since they are both unemployed and cannot take care of the mortgage, expenses... (this house is where I have currently lived for a year and a half with my husband and children and I take charge of the mortgage and expenses) and pay the rest of the mortgage, which is about €59,000, I would like to know what procedures I would have to do to carry out this procedure, and what the expenses would be, this house is in the Canary Islands, I thank you for letting me know. reply by email, thank you.

  83. Hello, please I would like to receive some kind of guidance, when my parents divorced when my sister and I were minors (less than 7 years old) my father gave each of us the 25% of the house, the 50% belongs to my mother. Neither my sister nor I want that part of the house and we wanted to know what we can do, whether a donation or something else, the house is in Tarragona, Catalonia, what do you advise us? It would be writing again right? Could we give it to my mother? Could we not accept that sounding since we are of legal age? Thanks a lot

  84. Good afternoon,

    My grandfather wants to donate me a farm with an old barn valued at €40,000 according to cadastral value in a town in Huesca.

    My father is the heir to that estate. According to the payment of taxes for donations, would it be more advisable that I donate it to my father first and then my father to me? Or directly my grandfather to me? What would be the approximate cost?

    Thank you very much in advance. Greetings.

    Ana.

    1. In Aragon, donations between parents and children are discounted to 100%. For that reason, it would initially be cheaper to donate to his father. In any case, tax regulations must be carefully monitored, as there are elements that can influence and that I am unaware of. That is why I tell you that this consultation does not have the character of an opinion.
      All the best

  85. Hello good:
    My sister appears in the deed as the owner of a flat in Madrid together with my mother and I (3 owners in total). The apartment is already paid for and currently only my mother lives in it. My sister has incurred debts with various credit cards from various banks. He has no money to pay for them. In case she doesn't pay her credit card debts, is there any danger of our apartment being repossessed? Could my mother, the only resident in the flat, lose it because of my sister's debts? Thank you

    1. Indeed, the apartment could be repossessed, but only his sister's part. Whether it will be seized will depend on the attitude taken by the creditors, which will depend on the amount of the debt and the existence of other ways of collecting, such as the seizure of payrolls...

      Sometimes there are people who bid for undivided shares of farms in order to put pressure on the other owners for a sale at public auction, in accordance with the provisions of article 404 CC. The best thing they can do to avoid problems is to pay the debts, and have their sister inform them of their situation, because before the property is seized in the Land Registry, she must be notified.

  86. Hello: I wanted to know if it is possible to buy a flat in Madrid and put it in the name of a minor (12 years old). Another related query is whether you can buy a flat and put it in the name of an adult and a minor (12 years old). Thank you.

  87. Hello, I would like to know if in Madrid it is cheaper to make a donation of one third of an apartment or a sale of one third to my brother. The price of the apartment is 130,000, we are 3 owners and it is 18 years old. Thank you.

  88. jesus manuel ostariz bandres

    If someone you don't know wants to make a donation, how much will it cost me to pay the treasury and when do I have to pay it?

  89. Hello, I currently live with my father in a family home, I have always been living with the family due to life situations and temporary jobs, they have not allowed me anything else, my mother passed away some time ago, my two brothers each of them have their own home, I am the only one who is taking care of my father and I assist him in everything he needs, well, my father wants me to keep this family home since I am the most vulnerable of the three brothers and separate my two brothers from it in life, he has talked to them about signing a resignation before a notary for his part of the house and one of them says he is not going to do it, my father wants to know if it can be done what I am exposing, give me this house and separate my siblings... I would like you to make me, if possible, a scheme to follow, steps to take until I get the house, (notaries, procedures... etc...) I live in Malaga. Thanks in advance… Sincerely Miguel…

        1. I want to donate a house in Tenerife to my son, he lives in Alicante, the property is in Tenerife and I, the donor and owner, live in Tenerife. Is it an essential requirement that the donee live in Tenerife? In any case, how long?

  90. Hi, my question is the following.
    Could my mother donate her apartment to one of her children (we are two brothers), if the 2nd brother is satisfied with the donation of the apartment to his brother???

    Thank you

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  92. I live with my 93-year-old grandfather and a widower in Catalonia, now he wants to make a donation to me and my mother in equal parts from his house (my mother already has her first residence), reading I have seen that it is cheaper if I He makes the donation to me because I live with him and I don't have any other residence, would that be correct?
    Thank you

  93. My father wants to make me a cash donation of 120,000 euros. We both live in Extremadura and we would like to know if, in addition to the Inheritance Tax that I would pay, either of us would have to pay that amount in the next personal income tax, and if I contributed that amount to my marriage (earnings), what would the tax cost be? that contribution. Thank you very much for your reply.

    1. In rent there is no repercussion and neither in the contribution to community property, as long as it is done with an onerous nature. In any case, a contribution of money to the joint venture does not make much sense.

  94. Hello, good afternoon. I am from Las Palmas de Gran Canaria and I have an aunt who owns her house free of charge and wants to make a living donation to me. She receives a non-contributory disability allowance from the Government of the Canary Islands. This are my questions:
    – What taxes would we have to pay?
    – Would you stop receiving your pay by making that donation?
    – In your case, would a purchase-sale be better?
    Thank you very much in advance.
    All the best.

    1. I think it is well explained in the post. Since it is a question about a specific case, I cannot answer it without seeing documentation. Check with any notary in your area and I'm sure they'll gladly assist you.

  95. Hello,

    I live in Catalonia and I would like to know if the donation tax has any exempt minimum. My father wants to donate around 20,000 euros to each child. Would this be exempt from tax or does any amount donated have to be taxed?

  96. Good afternoon, I have a question, I have a 67% disability, and my partner (we are not married) is going to buy a vehicle in my name, my father-in-law pays for it, in this case since the car goes in my name it is as if He would have given me the car, right? We would be talking about a donation, I live in Catalonia. How much donation tax would I have to pay? Could you get a loan and spend it little by little? This loan would have to be raised to public, right?

    Thank you

  97. Good morning from Santander.
    I would like to know what it would cost me to get a flat that a person who is not related to me has left me in a will.

    1. Holquea, I'm taking care of a 16-year-old man who wants to leave a flat in a town in Valencia, can you please let me have little pension? I can say that I can do better if I make a will or donation and he keeps the usufruct since I have a 44-year-old disability and very little pension thank you

  98. Good morning. My grandmother passed away a year and a half ago and the inheritance tax was settled. She had 2 houses and a bank account as assets. One of them wants to give it to one of my uncles who is single and lived with her until her death ( He does not have any home). What would be the most economical option fiscally? Donation?, declare him life usufructuary (until his death) of that house?, THANK YOU VERY MUCH

    1. Any option depends on the value of the house, but above all on the place, because it is a regional tax. Having said this, the usufruct option is not cheaper, the only consequence is that it will be paid twice, once when the donation is made and another when the usufructuary dies.

  99. Good morning,

    I live in a house that is half my aunt's and half my father's (it is my habitual residence). In the event of their death, would I have any bonus for being my habitual residence? I am over 35 years old.

    1. Inheritance tax rebates are linked to it being the habitual residence of the deceased person. The fact of being your habitual residence may have some repercussion on the capital gain (depending on each municipality)

  100. Good morning
    I live in Catalonia. My father recently passed away, and our mother died years ago. We are two sisters, we want my sister to keep the apartment, because I was already favored during my father's life in the purchase of my apartment, so I am going to donate a 25% that my mother left me as an inheritance. Well, my father left my sister the 50% and the 25% I already had from my mother. She's not going to pay me money or anything. And for it to be a sale there must be money involved. Therefore, I only have a donation left, the question is, why do I have to pay personal income tax? if I don't receive any money, or property, or anything at all. If I'm wrong and I don't have to pay income tax. Explain it to me, please. Thank you.

  101. Good morning, my husband has a house in Cantabria (Colindres) in 2010 with a current value of 160,000 euros and we are thinking of donating it to his mother (over 69 years of age). What would be the costs that this donation would entail. This house currently has a mortgage of about 80,000 euros. Would this mortgage have to be closed or could it continue to be paid? This house was purchased by my husband before we got married and is in his name. I have another home in my name, which is where we currently live. We are married with separate property. My husband had that house as his habitual residence and he has been deducting it in the income statement. It would have some repercussion to donate it. It would hurt you for the declaration of the following year. It would hurt my mother-in-law to receive this donation. She has never made the income statement. Should I have to do it after receiving a donation? Thank you very much for your help. All the best,

    1. This is a question that goes beyond the purpose of this blog, and on the other hand, venturing into an answer without seeing any kind of documentation would be imprudent on my part. The entry lists the taxes to which the donation may be subject. All the best

  102. Jonathan Allende Ramos

    Good morning, look, I just have a question, yesterday I asked about a donation of land and they told me that there are two types of donations, the direct one and the other I don't remember. and I asked for the price, they asked me for the proof of last property payment, and they asked me if it was going to be with or without reservation of right of a little word that seemed strange to me, so I would like to know how it is with or without reservation of rights right that… hopefully you can help me, thank you, it is urgent….

    1. If there is a reserve of usufruct, it means that the person who donates can use and enjoy the farm, but without selling it. It is somewhat cheaper, but in the long run the same is paid, a part with the donation and then another part when the usufructuary dies.

  103. Jonathan Allende Ramos

    I already remember what word it is, it is to reserve the right of usufruct, I do not understand who is the usufructuary, the one who donates the property or the one who receives it, who is the one who enjoys the usufruct and what happens with the usufruct and whose is the property after the donor dies

  104. Hello, my problem is that my mother wants to give €30,000 to my brother and me from an account in which the three of us are holders. Would we have to make a donation or would it influence us at the time of the income statement? Awaiting your reply, thank you very much.

  105. But if the three of us appear in that account as holders and we have already declared as such, can't the three of us dispose of said money as we want and without any type of donation?

  106. Hello, my question is the following; I inherited from my parents a house whose value in the deed was 60,000 euros in 2010, now I want to donate it to my daughter. Its fiscal value at the moment is 104,000 euros, I would like to know how much I would have to pay personal income tax in the declaration

    1. It is impossible to answer, with the data you give me, but calculate about 8,000 or 9,000 euros. But this answer is not an opinion, make the queries with all the necessary data to calculate the tax

  107. Mr. Prados: A sixth of a house with six legal owners reflected could be donated
    in public deed before a notary, and if so, under what conditions. Thanks in advance.

  108. Good afternoon, we are a married couple "in community" living in Castilla La Mancha and we would like to make a cash donation to our only daughter, now that she wants to buy a home in the United Kingdom, my questions are:
    Is there any exempt amount, what documents must be presented to the Treasury, who must present them (donors or donee), before which body (state or regional) they must be presented and within what period.

  109. Good afternoon,

    We are a married couple with a child and we file jointly. 1 works, 1 stays at home with the child. If I want to transfer a significant amount (for example 20,000 Euros) from the current account of the person who works to a savings account of the spouse who does not work, do I have to register it with the Treasury and pay a donation tax?

  110. Thank you very much, Mr. Prados!

    One more question: from what amount would the treasury have to be notified?

    I will save your notary information in case at some point we need your services 🙂

  111. Hello, I have an apartment in Madrid and my husband wants to donate his 50% to me. The minimum deed for the community of Madrid is 277,679.90 which, divided between the two, would correspond to each of us 138,839.95.
    Then, if my husband makes me a donation of 138,839.95, which is his 50%, how much would he have to pay in rainfall?

  112. Please, I would like to donate my part of 50% of a flat... there is no donation value because I did not invest anything in the flat because it is mortgaged

  113. Hello good. I am married abroad and I have assets in Spain. Apparently my marriage is not valid in Spain although I have presented its registration (all the documents were presented and legalized via diplomatic means). I can write a % of my assets (be it homes, be it companies) in the name of my wife. Thank you so much

  114. Good night,
    I would like to know the approximate cost if my mother renounces the usufruct and the 50% of the bare ownership and what is the best way to do it.
    The farm is urban and is in Bcn.
    Capital gains, inheritance tax and donations and personal income tax, how can I make an approximate calculation?
    Thank you very much in advance.

  115. Good afternoon,
    I live in barcelona. Last year, October 2014, I opened an account with my daughter, where an amount of money is deposited each month, that money has been used to give the down payment and other payments for a flat that we presume in November 2015.
    I can make the deed of donation now for the total money deposited by me up to this moment.

    1. In principle, yes, and these donations are limited to being made in writing and a maximum of three months in advance of the acquisition of the home, in addition to other requirements of the donee regarding their level of income. The only problem is that sometimes the settlement offices consider the date of the donation to be the date of the income and not the date of the deed. In any case, this influences the tax to be paid, not the validity of the donation.

  116. Hello good evening . My question is . To know more or less what costs my husband and I would suppose, to make a name change of deeds of an apartment from my mother-in-law to my husband, as a donation from her to him. The apartment is in Barcelona city.

  117. MY MOTHER WANTS TO LEAVE THE APARTMENT TO ME ONLY AS A DONATION,,,OH MAKE A WILL SAYING THAT I ALLOWED THE APARTMENT TO MY SON….THE APARTMENT IS IN THE CAPITAL MADRID AND HAS 150 METERS….HOW MUCH TO PAY AND WHERE IT WOULD BE WHERE SHOULD YOU GO… THANK YOU

  118. In the case of a private loan, between parents and children, if the parents decide to forgive the debt, that is, make a donation for the amount thereof, is it considered as such? What would be the date for the accrual of the installment, the loan or the donation agreement?
    Thanks in advance.

  119. Hello, first of all congratulate you for the help you provide in this forum.
    In March 2015, I inherited a flat in Madrid from my father that I would like to donate to one of my two sons. According to what they have told me, if I donate it before March 2016, I would not have to pay capital gains again, since it is paid per year. inheritance tax would be paid.
    Can I donate it for the inherited value if I donate it before the end of 2015? And if so, would I have to pay personal income tax?
    In order not to harm my other son, can I donate half of the apartment to him and sell him the other half in order to donate the money from the sale to my other son?
    Thank you.

    1. We must answer yes to all that he has indicated. And regarding the issue of value, you should see the tables of minimum values, but I don't think there is much difference from one year to the next.

  120. We have recently donated an amount of cash to our only son to help him, the problem is that his partner does not accept and wants it to be considered a loan. Is it possible to cancel the donation, recover taxes and formalize a loan or is it irreversible? How am I going to justify to the Treasury that each period of time I receive a payment from them?
    Thank you very much for your reply.

  121. Good morning! I wanted to present my girlfriend's case. She, her sister and her mother have owned a flat for more than 10 years. It is not his habitual residence. Now his mother and sister want to leave the apartment, but I understand that his mother can donate the apartment to him but his sister would have to make a sale to my girlfriend. How much would the inheritance and gift tax, the municipal capital gains tax and personal income tax? The apartment is located in the city of León. Thank you very much for your attention.

    All the best

    Pedro

  122. Case in point...my mother-in-law's husband (married 20 years) wants to donate to my wife and me a farm with four undivided property. In exchange, we must take over the debt that weighs on the property, about €250,000, and give up a usufruct for my mother-in-law and for him.
    The property has an approximate value of €600,000 and is in Catalonia, pay €2,000 of Ibi.
    Best donation? Cost.? Or purchase for minimum value? Cost?
    They have advised us by telling us to make a unilateral donation that we accept through a notarial deed but we do not register the deed in the registry until after 5 years... to avoid paying taxes... risks?
    Is it possible that we buy a coefficient of the undivided estate?

    Greetings and thanks in advance.

    GREETINGS
    CHRISTIAN

    1. What they tell you has a huge risk, and it is very difficult for the administration not to detect it. Of all the fact that you assume the debt, supposes that for the value of it we would be facing a sale and the excess value would be a donation.

  123. Andres Otero Gonzalez

    Good morning:
    My partner and I want to buy a flat from my parents in Galicia with a cadastral value of 65,000 and a real value of 195,000. The idea is to pay them 80-90,000, which they would then give to my brother in compensation (my 50% is given to us as a gift).
    The alternative would be to make a donation on me and then I compensate my brother.
    What would you recommend doing? Thank you so much.

  124. Good afternoon, my case is a bit special, I have no family, no children, no wife, no ascending family, only brother and nephews, do I have an obligation to leave my inheritance to them? And on the other hand, can I leave the goods to a friend? I live in Andalusia, how much would I pay for inheritance tax, thanks

  125. Good afternoon.
    I have a flat in Catalonia valued at around €140,000 and I want to make a donation to my wife.
    Can you give me a "slight" idea of the expenses that I would entail? Is it better for me to make a sale?
    Thank you

  126. My brother wants to give me 50,000 eur because he has received it from an inheritance and he wants to distribute it. But we want to know how much we would have to pay for donation tax, we live in Asturias.

    1. matias garcia garcia

      Hello, I have the problem that I left my brother x money without a signature, nothing more than 10 years have passed and now he wants to return it to me. If I put the money in the bank 30,000 euros, they can call me from the treasury and I have to pay or I have also heard that I can Pretend it was a loan that my brother makes to me and I have to register it with the Treasury and nothing is paid. Thank you and best regards

  127. Hello good morning. I need a little help since I don't know which option would be the most recommended. My father has two lots, one urban and the other rustic (in addition to his usual house). We are two brothers and the truth is that we have always thought that we do not want anything from my parents while they are alive, we believe that they have worked hard to have their things but…. Whenever I hear about inheritance (in the event of death), donations, etc., it seems that there are a series of expenses and problems. I would like to know what is the best option to have everything tied up and that when they die it is the least problematic and cheapest possible (if it is better to do it while they are alive, we would do it if it is the best option). I am from Andalusia. Thanks a lot.

    1. The best option by cost is difficult to assess, since it depends on the value of the patrimony of their parents. Normally it is cheaper to do it by inheritance, since there is no repercussion in personal income tax, and also there are usually more reductions in inheritance tax than in donation tax. That said, the AC of Andalusia has one of the most burdensome tax systems in Spain, since there is a bonus of 170,000 euros in inheritances, but that can be lost depending on the value of the inheritance. By way of advice, very simple, that your parents make a will and the more they inherit it will be cheaper. If you want me to refer you to a colleague to discuss these issues in more depth, please let me know. Greetings and thanks for following.

  128. Good morning,

    My husband's parents want to donate an apartment that is currently rented for old rent and they don't know if it's better to donate it to him while he's alive or to leave it to him in a will. I also don't know if we have to appraise the house today, since it is a house that is 47 years old and is in a town in Madrid. Thank you in advance for your help.

  129. Good morning,
    I'm a bit lost on this topic, I've been informed by several channels and each one tells me a different thing.
    I have an apartment in the community of Madrid that I would like to donate to my sister.
    The value is about €80,000.
    I have doubts about the amount that the capital gain can represent since it is a flat from 30 years ago.

    Thank you,
    tamara

  130. I would like to know what valuation is applied for the payment of the patrimonial increase in a donated property. The cadastral value or the deeded value at the time of purchase? The purchase dates back to 1973 for an amount of 100,000 pesetas (+/-600 euros ) being the current market value of 400.00 euros. Would an equity increase of 399,400 euros be considered and would you pay the 21% on that amount?

    1. What you say is correct, but you must take into account some other aspects, such as the expenses you assume both in the purchase and in the sale, and the application of a percentage of exemption for seniority. With what the taxable income tells us, it would be approximately 21,000 euros, and on the other hand, that amount could sometimes be compensable with a loss.

      Thank you very much for following us. In any case, this information is not a legal opinion, which could only be considered as such, in view of the examination of its documentation and global circumstances.

  131. Hello, my parents own a house in Las Rozas de Madrid. Regarding said property, they are considering the possibility of donating it to me. My intention would be to tear it down and make it my habitual residence.

    I believe that the percentages for taxation depend on the amount: 21% up to 6,000 euros, 25% for amounts between 6,000 and 24,000 euros, and 27% for amounts that exceed 24,000 euros.

    My questions are: How is the amount established, with the cadastral value or with some other tax base? If the answer is through the tax base, how can I find out that amount? Is there any exemption in this regard in the CCAA of Madrid?

    The property currently has a cadastral value of about €28,000. If I apply a 27% to that value, I get a result of about €7,500. Would this be the tax to pay?
    Thank you so much.

  132. My father passed away, and I am an heir there was no will and I want to donate the house to my mother.
    And does it cost to make a deed and a donation?

  133. Hello, my question is the following: if I own a house that I am going to donate to my children in the Community of the Balearic Islands, but we all reside in Madrid, where should I pay the donation tax, in the Balearic Islands or in Madrid?

  134. Sorry, I haven't finished the query. In case of being in the Balearic Islands, what percentage of the value of the apartment does the donation tax represent? I see from your previous answers that in Madrid it is a 1%. Thank you

  135. Good morning:
    My case is the following….
    My parents inherited a flat from my deceased brother in 2001 with 5 years paid only for a mortgage. Obviously I pass the flat on to my parents and it is deeded in their name and all legally.
    The fact is that although it is in his name, the apartment became mine and I took over the mortgage on the apartment and I have already paid it... I think I just paid it off in 2010.

    We have always wanted to change the deeds and for the apartment to pass to my name. The issue is that we don't know what is more economically advantageous. If buying, donating... or waiting to inherit. My parents have a will before a notary and it states that the apartment would pass to me... I suppose I will have to pay for the 3 options but before taking the step I would like to know what would be better for me... and well if something affects my parents and they would have to pay something... I don't know... I'm in a mess.
    Important fact the apartment is from Valencia. And I think the cadastral value is 36,500 euros plus less
    all the best

  136. Good afternoon
    I have been reading all the posts before consulting and I can't find anything similar.
    I have been divorced for more than 30 years and the house we shared is being enjoyed by her by court decision and I have not bought another one. In the province of Barcelona.
    My question is: now, more than 70 years. If I buy an apartment, can it be considered as a first home since I cannot have the other one? Given these circumstances, could I have some kind of bonus? The new acquisition would be in the province of Tarragona.
    Thank you in advance and my apologies for any inconvenience this may cause you.

    1. For the purchase and with respect to the taxes that are levied on the purchase, that is, the VAT or the ITP, I do not think there is any type of discount. Once the house is purchased, it will be habitual for the purposes of income and assets.
      All the best

  137. Greetings, I am a 25 year old Andalusian girl. My father wants to donate €69,500 to buy me an apartment that will be my habitual residence. I wanted to know what would be the donation tax that I as a grantee would have to pay in this case. Likewise, knowing if he as a donor would entail some type of tax as well. Thank you very much, regards

  138. Hello, I am an Andalusian living in Andalusia in my parents' house. As you know, here there is no reduction in the ISD, so my question is, if for a house with a cadastral value of €364,000, it is better for us to donate it to me while I am alive or wait to bequeath it on death. I'm not sure, but I think that in the case of death there is a bonus for the 95% habitual residence of the person who arrives, extendable to 99% if I also live here.

    Thank you very much in advance

  139. I have a handicap 65%. We live at my in-laws house. I am from Catalonia. I have a flat in my name but I can't rent because otherwise they take away my pension. On the other hand, my husband, for the little he charges, could do it. Would it cost me a lot to make a donation to my husband from the apartment? Thank you so much!!!

  140. I would like to know if I make a donation to a brother of a 25% of an apartment, which is the part that corresponds to me because he creates debts for me such as not paying community property and not paying IBI and he has been inhabiting it since 1989 and continues with the same practice not to pay Thanks and kind regards

  141. Can you help me once we see the issue I will call you to follow the process

    My father is sick, he is 76 years old, he has a farm of lemons and avocados, according to the estate tax the farm is worth €90,000, is there any way he can give it to me, that is, donations or something like that and not pay taxes, I don't have I don't have a floor or anything, I'm going to focus on the cultivation and maintenance of the farm, it's in Malaga
    thank you so much

  142. Good morning, I have a house in the town in which I am the owner at 100%, my parents and my sister live in it, I want to give or make a donation to my sister of 50%, I would like to know the expenses that will be passed on to the treasury and in other institutions. the house does not have a mortgage, it is paid for.

  143. Good morning.

    I have a business and I currently have a house with a mortgage, I am thinking of donating the house to my daughters, but I don't know if I can do it and how.
    Thank you

  144. Good morning, my mother wants to make a donation to her children, specifically 20,000 each. she lives in Alicante and I in Madrid. The question is how much do I have to pay in taxes? And the 2nd as taxed in the income statement that increase in heritage? thank you so much.

  145. We are two sisters and my mother wants to donate her flat to us. My parents bought it in 1982 and then later, in 2006, it was awarded to my mother by liquidation of property when they separated.
    We would like to know what amount we have to take into account to calculate what my mother will have to pay in rent, the one that appears as cadastral value on the IBI receipt, the value that was placed on the floor in the settlement deed of profits, etc…?
    She is receiving a non-contributory pension
    We are all residents of the Community of Madrid
    Thank you so much

  146. Good morning, I am going to buy a house whose owners are my mother and my aunt. I have to pay for my aunt's part and it will be €70,000 and I will receive my mother's part as a donation for the same value. The house is located in the province of Barcelona, in the municipality of Montornes del Valles. My question is how much do I have to pay to the treasury to receive the donation? And how much does my mother have to pay to donate it to me?
    The house is 40 years old, has not been renovated and has a cadastral value of €107,000.
    My mother received it in inheritance by death 9 years ago.
    Thank you

      1. If I signed the mortgage in January 2016, when would I have to pay the taxes in the 2017 return or earlier? Both for the donor and the donee.
        Thank you

  147. I live in Aragon, my mother is going to donate an amount of money to me, the donation being exempt. Should I make a public deed or is a private document enough? In that case, could you attach a model or tell me if there is any mandatory clause. Thank you very much for your attention and availability.

  148. I left my deeds to my brother-in-law for a mortgage and he changed my name to his since the house belonged to my uncles and they were in his name and now I want them to give me a dination of the house because I live in it now before I did not live that I would need to make the donation and that they put it in my name and its cost approx. thank you

  149. Good morning,
    My partner and I want to buy a house and we are going to deed it in the name of one of us, but the mortgage in the name of both of us. They have told us that it can be considered a hidden donation by the treasury, but since we are from Madrid it would be subsidized at 99%.

    The question we have is that one of the requirements for this bonus is that the donation be recorded in a public document, but we do not know if that document should be a deed of donation or the deed of sale and mortgage would be sufficient.

    Thank you very much and greetings.

  150. Good morning,
    I have two children and I am divorced although I have a common-law partner. The house where I live is my property, it is in Andalusia and it can have a value of about 600,000 euros. I would like to know when I die how much my children would have to pay and if it would be more favorable to donate it while I was alive?

  151. My mother has donated her flat to me while she was alive. This apartment has been rented since January 2013. How do I notify the tenant of the change of ownership? Do I have to make a new rental agreement?
    Thank you so much

  152. Hello, I would like to know, in the event that a property is owned by 5 siblings, and one of them wants to donate his part to his son, what would the taxable base be, the total value of the house or only one fifth?

  153. Good morning
    Recently my parents, residents of Asturias, have donated me a flat in Madrid. I am a resident of Madrid, and I have paid taxes for donations in Madrid. The donation is of the bare property with usufruct for life. If my parents died within 4 years of the donation, would the apartment be added to the estate? Tax for successions or donations? And in which community, in Asturias because the deceased was there or in Madrid for having already paid taxes once there?
    Thank you very much in advance

    1. The death of your parents would give rise to a tax for cancellation of usufruct for the concept of donations, which would be complementary to what you have paid at the time. In other words, it would pay the donation tax twice, once for the acquisition of bare ownership and another for the acquisition of the usufruct, which globally would be like paying for freehold.

      The tax addition, I understand, I think it would take place, in accordance with the general rules (three years) and keep in mind that the tax legislation on inheritance would be that of the habitual residence of the deceased.

  154. Good afternoon. I would like to know if I receive a donation of €55,000 from my sister, what the cost of the donation would be and what would be paid to the treasury the following year.
    Thank you so much

  155. Good afternoon. Regarding the previous comment, I wanted to add that both people are over 65 years old and reside in the community of Madrid.
    Thank you so much

  156. good morning. A few days ago we signed in my favor the donation of land. I have a disability + 65% that is reflected in the writing, although I don't know why, because in this way there is no tax advantage. It turns out that now, when it comes to paying the settlement, I get €11,000 more than what the notary told me. And it turns out that we have also been informed that if that donation had been made as a protected heritage, the liquidation would be practically zero. I commented on it at the notary and he told me that they are not tax advisors and what is there. And that the deed cannot be modified to place it as protected heritage. Is that so? Can I present the liquidation of protected assets even if the deed is not such? It seems to me a lot of money just for going different ways. Do you see any solution? thank you.

  157. I begin by thanking you for your generosity and availability. I have a question about who are the heirs in the situation I am asking you about. Sister of my single father, no children. My deceased father. When she dies without making a will, are only the 3 nephews, sons of the brother, heirs, or is my mother his sister-in-law? And the rest of the family, cousins, uncles? Can you recommend any answer that they have given in the sense of how burdensome the inheritance between uncles and nephews is?
    Regarding the payment of taxes, or for any other matter, does it have any advantage that she has made a will or is it irrelevant when there will be no conflict if the heirs are the nephews?
    Thank you so much.

  158. Maria Eugenia Beltran Gimeno

    If my father (over 65 years of age) donates a house to his children, does he have any type of reduction or exemption for the calculation of the capital increase in personal income tax? Would it be necessary for the home to be the family home? . the operation would be carried out within the year 2015. It is that the donation comes out all “one paste”. Thank you so much

  159. Josefina Olivares Perez

    I live in Murcia and I have a sister with financial problems. I would like to donate 60,000 euros to her. Do I have an obligation to donate?

    1. If you give it to him, it is obviously a donation. Another thing is that you have to pay. In principle, yes, but I imagine that what you are doing is paying off your sister's debt, so the approach would be different.

  160. My daughter wants to donate the apartment that constitutes her first home to us, she bought it in 2010 for €180,000, she has a mortgage of €60,000, she paid 5% of ITP. For us it would also be our first home and we are considered a large family. What taxes must we pay?

    1. What you should keep in mind is that the outstanding debt does not reduce the value of the transmission. In other words, if the apartment is worth 180,000 even if you have an outstanding mortgage of 60,000, you must pay taxes for 180,000. If it is a donation, the type will depend on the autonomous community.

  161. I live in Lleida. I have a mortgage on my house that I already had before I married my second wife. She has just received an inheritance from her father, outside of Spain, and she wants to give me the money to pay off the mortgage. What is the best way to pay less taxes? The amount is 92,000 euros.

  162. I am going to donate to my daughter the bare property of two premises and I do not know what price I have to reflect in the deed (tax base), so as not to have problems for tax purposes (the donation is exempt by regional regulations; if it were correct, I would like to have no gain or loss in personal income tax):
    Local 1: I bought it 3 years ago for €159,000 (deed price), but the current market value that the CA would consider (Cadastral Value x 1.51) would be lower, 147,980.
    Local 2 (the opposite occurs): I bought it 2 years ago for 90,000 (deed price), but the current market value that the CA would consider (Cadastral Value x 1.51) would be higher (105,148.86).
    Could the deed reflect the acquisition price for premises 1 (price in deed) and for premises 2 the acquisition price ADDING EXPENSES of said acquisition (taxes, notary, registration, amortization... etc.? Or should it necessarily reflect the highest value of all, following the rules of wealth tax: that is, with respect to local 1 the acquisition price (price in deed), and with respect to local 2 the real market value that the CA would attribute (cadastral value x1, 51)?
    What should it reflect and what effects does each option have on Personal Income Tax - loss or gain, compensation...? Are all the expenses inherent to it taken into account as the acquisition price?
    THANK YOU SO MUCH

  163. Sorry, regarding the previous query I forgot to mention that the premises are in Aragon and the donation would meet the requirements for its exemption (until Dec 31, 2015)

  164. My aunt wants to donate me an apartment in Madrid. Catastral value 138,000. My aunt's age is 85. I have a handicap of 90%. What would be the amount of taxes to pay" thanks

  165. Hello, my father-in-law has received €20,000 from my wife's life insurance and since he understands that this money actually belongs to the family, he has decided to donate it to my two (minor) children.
    The fact is that they tell me that in order to benefit from the reduced tax of 5% (we are in Catalonia) we would have to make a public deed.
    My question is, how much can a notary charge us for carrying out this deed?

    Thank you

  166. We would like to donate to our son an apartment of which my wife and I are co-owners, what would the costs be?
    We live in Catalonia.
    For my son it would be his habitual residence, he is 28 years old and does not have any property.
    We bought the apartment in 2010 for €60,000
    The current cadastral value is €21,749 X 2 (Salou coefficient) €43,498, which is less than the purchase value
    I would greatly appreciate an answer.
    All the best

  167. Good afternoon, first thank you for this article and your responses.
    My mother is 80 years old and wants to give each child (we are 5 siblings) this Christmas €6,000. My question is if a public deed has to be made for such a small amount and what would be the expenses that that amount would cause each sibling. We all live in Catalonia, my mother too.
    Thank you so much

  168. Good morning. I am interested in building on land that my two brothers inherited, for my part I also inherited another. They have no interest in the land. What will be the most beneficial operation for me? They have told me about swaps, donations, sales… I would appreciate some advice from you. A cordial greeting and thank you very much for maintaining this website.

  169. Hello, I am Chilean and I have resided in the community of Madrid since July 2013 (by marriage which was in December 2012), but I have been registered in my municipality since August 2012. Now my mother who lives in Chile will make me a transfer for 20,000 as gift, to qualify for the benefit of the community tax reduction, he asks me to do it in a public deed, but in this case, he is in Chile, how should I do it? Can I do the deed here in Madrid if she is not here? On the other hand, they ask me to have a habitual residence in Madrid for more than 5 years. In my case, do I fulfill them by having arrived in Spain in 2012? Thank you very much, Claudia

    1. It is a dubious subject. The residence must be the largest in the last five years. I believe that you are a resident of Madrid, but who will have to decide is the Autonomous Community. The subject of the donation can be made from Chile and Spain. It is a matter of agreeing.

  170. Good afternoon. I am a resident in Catalonia
    My father and my sister can help me in the acquisition of premises for a business. 12 thousand each. My question: What do I have to pay of the 24 thousand that you are going to lend me? I have read that if it is for a business there is a reduction. The next question is what should I do? i'm a bit confused
    Thank you

  171. Francisco Jimenez love

    Hi, good, I'm going to buy an apartment but I have a debt with social security and I have the account with my mother. I want to put the apartment under my wife's name but I have never had any income and we don't know how to do it.

  172. Hello, my husband and I want to donate 287,000 euros to our daughter for the purchase of an apartment in the community of Madrid. We would like to know how to do it and if you have to pay any tax after having acquired it?

  173. Good morning, my father received a prize of 100,000 euros of which he already paid the corresponding part to the treasury, now he wants to transfer that prize to 50%, what cost would this entail? The province is Seville. Thank you

  174. My 81-year-old father wants to change the name of the garage space he owns to me (his son) before something happens… We live in Barcelona, which is better? donate it to me? Sell it to me for an X value?... where do we go? Management, lawyers...?
    Thanks and happy holidays

  175. Hello, if I want to set up a public limited company, and in the constitution I make a contribution from a place that my parents donate to me, what taxes (type and amount) should I pay?

  176. Good morning,
    First of all, thank you for your attention.
    My query:
    Yesterday I received a donation from my father and my two aunts (over 65 years of age), of a house in a town with its respective plot that they in turn received by inheritance a little over three years ago. In the deeds of inheritance, the appraisal was carried out according to the tables of the CCAA (Castilla y León) and in the deed of donation it has been carried out following the same steps, obtaining a lower value. I understand that donors do not see their patrimony increase, so specifying my question, should donors have to pay in the IRPF declaration for the donation? Is it correct to take the appraisal value for the deeds, which can be calculated in the Treasury page of the CCAA?
    PS: the house is from 1944 to be completely renovated.
    Thank you very much for your time.

    1. They will have to make the corresponding declaration and if it comes out negative, it will be a loss that they can compensate with gains of the same nature, for the year and for the following four years. The AEAT can verify values, but unlike the CCAA, it is not usually frequent.

  177. Good morning,
    First of all, I wanted to thank you for your attention.

    My question is this:

    My parents have a house in Guadalajara and they are already very old. What I wanted to ask is if it is better that they make a donation/sale of the house while I am alive or, I hope that in many years, than that they die and be the owner by inheritance. I understand that it depends on the taxes in Castilla la Mancha.

    Thank you very much and greetings.

    1. The donation sale option does not exist, since today, the means of payment must be justified. Normally an inheritance is cheaper than a donation, but the comparison must be made on specific data.

      If your parents are very old, as you say, what I do recommend is to make a preventive power of attorney, so that you can manage your parents' assets, in case they cannot fend for themselves.

      All the best

  178. Good afternoon, I am a 42 year old woman who lives with her parents. They have a house that is their habitual residence and my habitual address as well. Say that I own another home. Taking advantage of the fact that Galicia has practically eliminated the gift and inheritance tax, they wanted to donate the house to me. They are 68 and 74 years old. The catrastal value of the house is around 120,000 euros. The house was built in 1992 but we no longer have all the invoices. I know I have to pay the capital gains, but I am concerned about the increase in equity that they have to pay. How to calculate the acquisition price? Would we talk about a lot of money? Thank you so much.

  179. Yolanda Colom Moreno

    Good afternoon ! My grandmother has passed away leaving a will and my father wants to make a donation to his children. I would like to know if you can make the donation to only one child since you do not want to take care of the payments for the rest of the children or, on the contrary, you have to include them all. Thank you

  180. Good afternoon, I would like to tell you that my son is entitled to the 25% of a very old apartment that I do not think will sell for more than €25 or €30,000. A relative corresponds to 50%, and the other relative who corresponds to the remaining 25% does not want it and wants to give it to my son. We live in Girona. I would like to know if it is worthwhile for my son to accept that 25% more, since I understand that you have to pay the deed of donation, the town hall's pluavalia, notary procedures, etc., and I imagine that everything is the responsibility of the person who accepts or be of my son in this case. I would very much like you to clarify it for me, and also to know what we will have to pay the day it is sold, because at the moment this inheritance is getting quite expensive since our grandfather did not make a will. Thank you very much and a hug from Gerona.

  181. Good morning! I have a house for sale that I inherited from my mother, with a cadastral value of about 30,000 eu. and I have it deprived, and I have it for sale for the same amount of the cadastral value of 30,000 eu and as the years go by, I don't have that luck to sell it; and to give it away, I'm thinking of donating it to the Town Hall for the poor.
    Can it cause me any cost?

    Thank you very much from BREA DE ARAGON

  182. The owner of a garage that I have for rent wants to donate it to me. We don't have any family relationship. What taxes do I have to pay?
    The IBI contains a value of €10,000
    It is in the Autonomous Community of Aragon.
    Thanks in advance

  183. I have some rustic mountains in a town in the province of Zaragoza, they have a very low cadastral value, IBI payment of about 13,.- euros per year, I have decided to leave them as a Donation to the Town Hall. You can do it, how do I do the process, what expenses would the matter entail.
    Thank you.

    1. If you can do it, the cost depends on the value of the assets (which must not coincide with the cadastral) and your agreement with the town hall. But in principle it should only affect you in your personal income tax, and I intuit in an insignificant way.

  184. I want to give my daughter 20,000 euros to help her buy her first home. Do I have to do some notarial management? How much would I have to pay? She lives in Madrid and I live in Zaragoza.
    Thank you

  185. Hello my question is My uncle wants to donate the apartment I'm living in. The apartment costs about 120.00, how much would the donation cost me? I live in Aragon, Zaragoza.

  186. Jesus Javier Lopez Blessed

    I have a niece by blood, and I want to donate some premises to her in Zaragoza, they are worth about 150,000 euros, I say this because of the cadastral value and the value that they may have updated.
    I want to ask you how much the donation would cost my niece.
    I have been the owner of the premises for about 20 years.
    Who would have to pay the notary fees, registration. How much would the amount of Donation taxes and Municipal Tax amount to more or less.
    Only approximate values to get an idea.

    1. With the data that it is not possible for us to make a budget because we are missing several variables. Either consult a Zaragoza Notary, or if you want to consult with us by mail, we will ask for certain documentation. In any case, I anticipate that the donation tax will not be cheap, since there is no right to a bonus (which I suspect), the type of donations can go to 30% of 150,000 euros

  187. Hello! My parents have a plot in an urbanization in the province of Barcelona. They bought the land about 10 years ago for 60,000 euros but then they had to pay for the urbanization, in total (purchase+urbanization) it ended up costing them about 130,000 euros. Now they want to donate it to me so that I can build a house there. And I wanted to know the approximate amount of taxes that this donation will cost, and the steps that must be followed to make it. Thank you.

    1. The steps are to make a deed, pay the taxes and register the deed in the registry. To know the cost we would have to know the current value of the plot and the cadastral value. The only thing I can specify is that if the plot does not exceed 200,000 euros, the cost of the donation tax will be 5%. For a more detailed study, if you want, you can contact us,

  188. Hello, my question: in a donation between strangers, a girl donates half of a property with a value of 114,000 eur. according to cadastral value. The value of half of the property that donates 57,000 and this is donated to three people who are sisters to each other. What percentage would they have to pay to be strangers?
    Thank you

  189. Good morning, First of all congratulations for the blog.
    My mother-in-law has a flat free of charges in Lleida, which she wants to sell to give us €50,000 for the purchase of her first habitual residence and the rest to pay off part of her current mortgage. My question is related to the donation tax, could a discount be applied if the amount is less than €60,000? Or, in other words, what would be the tax base to which to apply the 5% to calculate the tax?
    On the other hand, in my mother-in-law's personal income tax declaration, would she have to declare the total amount of the sale of the flat or could the €50,000 that she donated to us be subtracted?
    Thanks in advance

  190. Hello
    Could you tell me the cost of making a public deed for a donation of €96,000?
    I am a resident of Catalonia.
    Thank you so much
    Deborah

  191. Good afternoon:
    My father wants me to make a living donation of about €30,000 in the Community of Madrid.
    What would be the steps?
    Go to the bank, make the transfer with its corresponding receipt and then?
    Greetings and thanks

  192. Hello !!
    I would like you to tell me all the expenses that I would have if my parents donated me a place in Barcelona city, the cadastral value is €85,525, if I wait for them to die, what would I have to pay for the inheritance of this place?
    How much would the notary costs amount to?
    Thank you

    1. With these data it cannot tell you all the costs. The donation tax would be 5% of the value of the property, which will not be the cadastral, but the one that corresponds to the tables of the Generalitat. The municipal rainfall depends on factors that I do not know, such as age and cadastral value, and the same with the impact on rent.

    1. Hello !!
      I would like you to tell me all the expenses that I would have if my parents donated me a place in Barcelona city, the cadastral value is €85,525, if I wait for them to die, what would I have to pay for the inheritance of this place?
      How much would the notary costs amount to?
      Thank you

      It takes time for your parents to have enjoyed the premises, cadastral value, acquisition price,...
      In any case, almost always, it is cheaper to inherit.

  193. Hello.
    I have a flat, which 25 years ago my parents gave me a donation and you see I have
    the deed of donation.
    I have 2 questions: the 1st, can I sell it with that deed without any other requirement?
    The 2nd If I sell it, what payments do I have to make or rather, how much for % will the state or the treasury demand me.
    Thank you
    Anthony Lopez

    1. You can sell it. You will have to pay the municipal capital gains and it is very possible that it will have an impact on personal income tax. But without data I cannot answer. And I remember that this page is a call for advice and not a clinic.

  194. Good morning ! My husband inherited money from his mother, he had no property. Now he has it in the bank in his name. We have thought about buying an apartment to rent but he charges the subsidy for people over 55 years of age. If you have extra performance, will the aid be taken away? If you put it in our joint account to buy the apartment in the name of the two, it would be a donation to the spouse, how much tax must be paid for that donation? We are from Barcelona. Thank you so much.

  195. We are going to register in the register of Domestic Partnerships of the Canary Islands. We have lived together for 30 years, we share checking accounts (co-owners), investments in the Stock Market, Fund, etc. (50%) ; In addition, we have signed Pension Plans whose beneficiary in the event of the death of one is the other. Throughout our coexistence we have acquired 5 homes (2 of which are in one's name and the other 3 in the other's name) and a piece of land (in one's name). We have no offspring or parents. Thinking about the future, and wanting that in the event of the death of one, the other will inherit everything: What would be the best solution from a tax point of view? Will? Donation -in the Canary Islands, the donation between de facto couples has a bonus of 99.9% of the tax quota-?, etc.

  196. Good morning.
    I have a house in Catalonia for 20 years. Its cadastral value is €150,000. I would like to donate half to my wife. How much would the donation cost? The house is in Pallaresos, province of Tarragona.
    Thank you so much.

  197. Good afternoon.
    My mother-in-law has a house, valued at around €90,000, which she wants to donate to my husband and sister-in-law. We live in the community of Madrid, and my mother-in-law has been in Guadalajara for 1 year.
    My question is, if it is better to make a donation, or is it more interesting to wait to inherit. Thanks a lot

  198. Dear ,
    I live in Brazil and my husband has a son who lives in Madrid, he is married to a Spanish woman and has a daughter. We want to make a cash donation (300,000.00 euros) for you to buy a property (home) and you would like to know the procedures and the cost and the need for the services of a notary.
    since to find a notary in Madrid? Could you point me to one?

    Thank you

  199. Hello!,
    Our father has passed away without a Will. The children are thinking of giving up the economic inheritance (130,000 euros) in favor of our mother. How could we make it the least fiscally costly for everyone?
    Will we have to accept the inheritance and then donate it to our mother?
    We are in the Galician Community.
    Greetings and thank you.