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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:<\/p>\n
\na) the donation tax, which is collected by the Autonomous Community;<\/span><\/h3>\n
b) the tax on the increase in value of urban land (municipal capital gains), which is collected by the council;<\/span><\/h3>\n
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.<\/span><\/h3>\n<\/blockquote>\n
We will refer to each tax separately.<\/p>\n
a) The Inheritance and Donations Tax. (Affects donations of all kinds of goods).<\/span><\/h3>\n
The payment of the donation tax corresponds to the donee<\/strong>, that is, the person who receives the goods.<\/p>\n
This is a tax assigned to the Autonomous Communities, each of which will be competent, in the case of donations of real estate<\/strong>, when they reside in the territory of that Autonomous Community and in the case of the tax on donations of other goods and rights<\/strong>, when the donee has his habitual residence in the autonomous community on the date of accrual.<\/p>\n
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.<\/p>\n
I.- TAXABLE BASE<\/span><\/strong><\/p>\n
The tax base is constituted by the real value of the assets and rights acquired<\/strong>. In previous posts we have referred to the concept of real value<\/a> and to convenient value<\/a>, to whose content we refer.<\/p>\n
II.- LIQUIDABLE BASE<\/strong><\/span><\/p>\n
The tax base may have a number of reductions<\/strong>, 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<\/strong>.<\/p>\n
In the Autonomous Community of Catalonia<\/strong>, 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 %.<\/p>\n
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.<\/p>\n
In the Madrid's community<\/strong> there are no reductions in the tax base, but there is an important bonus in the quota, as we will see later.<\/p><\/blockquote>\n
III.- TAX RATE AND MULTIPLIER COEFFICIENT<\/span><\/strong><\/p>\n
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<\/strong>.<\/p>\n
In the Autonomous Community of Catalonia<\/strong>:<\/p>\n
In the case of donations between spouses, accredited domestic partners, ascendants and descendants, the tax rate is as follows:<\/p>\n
Base payable up to 200,000 euros: 5%.<\/p>\n
Excess up to 600,000 euros: 7%,<\/p>\n
And the excess over 600,000: 9%.<\/p>\n
In the example we have been working on, the tax would be 5% of 60,000 euros, that is, 3,000 euros.<\/p>\n
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.<\/p>\n
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.<\/p>\n
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.<\/p>\n
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.<\/p>\n
In the Autonomous Community of Madrid<\/strong><\/p>\n
In any case, the tax rate starts at 7,65% and can reach 34% of the taxable base.<\/p>\n
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.<\/p><\/blockquote>\n
IV.- THE BONUS IN THE QUOTA.<\/span><\/strong><\/p>\n
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.<\/p>\n
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<\/span><\/strong>, provided that the following requirements are met:<\/p>\n
a.- The donation must be made in a public document, that is, before a Notary.<\/strong><\/p>\n
b.- And when the object is money<\/strong>, the origin of the donated funds is duly justified<\/strong>, which must be manifested in the writing itself.<\/p><\/blockquote>\n