Donation Tax: How much you have to pay to donate a home Each CC.AA. regulates this tax in a way and the bonuses are different

Content index

1. Community of Madrid
2. Catalonia
3. Andalusia
4. Balearic Islands
5. Extremadura
6. Valencian Community
7. Castile and León
8. Castilla-La Mancha
9. Murcia
10. Canary Islands
11. La Rioja
12. Aragon
13. Cantabria
14. Asturias
15. Galicia
16. Navarra
17. Basque Country

Donations are not exempt from tax and the tax that regulates them is that of Inheritances and Donations, which depends on each Autonomous Community. In case of receiving the donation of a house, the rule that applies is that of the Autonomy where the house is located. If what is donated is cash to buy a flat, the rule that applies is that of the Autonomy in which the usual residence of the donor is located (where he has been more days in the last five years prior to the donation) , as the lawyer José María Salcedo, partner of the law firm, recalls.
To calculate what it is time to pay in taxes to the beneficiary of the donation it is essential to know the relationship between the donor and the donor, as well as the pre-existing assets of the recipient of the donation. For example, in most TK, parent-child donation is rewarded or can benefit from reductions. So the further away the kinship, the more taxes will have to be paid.
For example, in the Community of Madrid the Inheritance and Donation Tax is paid to 99% if the donation of a home is first-degree kinship (parents and children, for example).
Another tax that the child or family member “awarded” will have to pay with a property is the municipal capital gains tax. This is unless, as the lawyer of the Legal Attica recalls, it can be shown that the value of the land is now lower than what the donor acquired it.
It is a local tax, with what is each City Council that establishes the applicable tax (which is calculated on the cadastral value of the soil to which a coefficient is applied depending on the years in which the donor has had the floor and subsequently applies a type that , under no circumstances may be greater than 30%).
In addition, the donor will also have to pay in the future the Property Tax (IBI), as owner of the same.
But the donor will also have to be accountable to the bank. He will have to pay for the IRPF, even though he has not sold the flat, but has given it to a relative.
As for the IRPF, if the difference between the acquisition value of the property and the actual value at the time of donation there is a gain, it will be taxed at the IRPF of the donor at rates of 19%-23%, depending on the amount of the profit obtained.
But if a loss is generated (because the current actual value of the floor is less than the acquisition value), then this loss cannot be included in the IRPF. However, José María Salcedo recalls that the TEAR of Valencia, in a recent resolution, has considered that these losses could be included in the IRPF declaration, and compensated against the gains obtained in the exercise, and in the following four.

Community of Madrid

The donation of a home or any good is rewarded at 99% when the beneficiary is a descendant (child, grandchild…), spouse or ancestor (parents, grandparents…) and adopted. This means you will only have to pay 1% of the donation tax.
Let’s look at this with an example: A parent donates a property, located in the Community of Madrid, whose value is 200,000 euros. The child, who is the one who receives the donation, has to pay the Donation Tax. After the appropriate calculations, you would only have a tax share of EUR 31,621.21 and the bonus regulated by the Community of Madrid from 01/01/2006 would only pay EUR 316.21 (1% of 31,621.21 euros).
For donations that have occurred since January 1, 2019 between uncles and nephews (third-degree collateral for inbreeding) a bonus of 10% of the Donation Tax will be applied. And if the donation is between siblings, the bonus will be 15%.

Catalonia

In Catalonia donations to descendants of a home that is the first or the usual home or the donation of money earmarked for the purchase of a regular home are rewarded up to 95% of the value of the house or the amount donated, with a maximum reduction of 60,000 euros (this amount can reach 120,000 euros in the case of donors with a level of disability equal to or greater than 65%). In the case of the money donation, the reduction may be applied to those made three months before the purchase of the house.
The donor must meet the following requirements:
-Donation must be made in public deed where it is found that the destination of the donation is the usual home. In the case of donated money, the deed will be granted within a maximum period of one month from receipt of the money and the beneficiary may not be more than 36 years old, unless he has a disability equal to or greater than 65%. Furthermore, the taxable base of the income tax able to be more than EUR 36,000.
-The donation of money does not benefit from any reduction.

Andalusia

In this autonomous community there is a 99% reduction in the amounts donated to descendants for the acquisition of the first habitual home. The maximum reduction base is 120,000 euros, for children under 35 years old. And 180,000 euros, for people with disabilities, with a degree of disability equal to or greater than 33%. There is also a 99% reduction in the donation of habitual housing to descendants with disabilities, with a maximum basis of the reduction of 180,000 euros.
On the other hand, if what is donated is directly a property, rather than money, then there is no reduction.

Balearic

In this region there are two reductions related to housing, but incompatible with each other. The donation that is rewarded is that of a regular home. Thus, in the case of donation of a property that will constitute the first habitual home of the donor, verified in favor of children or descendants of the donor under 36 years or disabled, with a degree of physical or sensory disability equal to or greater than 65 % or psychic of a degree equal to or greater than 33%, a reduction of 57% is applied on the actual value of that property provided that the following requirements are met:

-That the donor access the full domain of the house.
-That the income of the donor in the year prior to the acquisition, according to the calculation for the purposes of the IRPF, does not exceed 18,000 euros.
-That the actual value of the house does not exceed 180,000 euros.
-That the constructed area of the acquired house does not exceed 120 square meters.
-The residence of the donor effectively in the home acquired for at least three years, from the date of acquisition.
-In case the donation is money for the purchase of a regular home from parents to children or other descendants, the donor benefits from a reduction of 57% of the tax base provided that the following requirements are met:
-That the donation be formalized in public deed, in which it is stated that the money donated is intended for the acquisition of the first home of the child or descendant that has to constitute his habitual residence.
-That the donor is not 36 years old on the date of formalization of the donation.
-That the house be acquired within the maximum period of six months from the formalization of the donation.
-That the pre-existing assets of the donation do not exceed 400,000 euros on the date of formalization of the donation.
-The maximum basis for the reduction is EUR 60,000 as a general rule, although in the case of the donor being disabled they are extended to 90,000 euros.

Extremadura

There are two types of housing-related reductions in this region. On the one hand, there is a 99% reduction in the amount of the donation of money for the purchase of a first home that will constitute the usual residence of the donor: children and descendants, of legal age or emancipated minors. The limit is 122,000 euros. The requirements to be met are as follows:
Requirements:
-That the donation be formalized in public deed.
-That the will to allocate the amounts donated to the acquisition of the first habitual home is expressly stated in the public deed.
-That the house is purchased within 6 months from the date of the donation.
-It is a house located in Extremadura.
-That the house be kept in the heritage of the donor for 5 years following its acquisition.
-That the donor’s pre-existing assets do not exceed 402,678.11 euros.
-For its effective application it must be expressly requested in the statutory period of presentation of the self-liquidation or declaration.
-In the event that a home is directly donated (it should always be usual for the beneficiary), the reduction is also 99% of the net acquisition value of the house, with a limit of 122,000 euros. And the beneficiaries are returned to children and descendants, of legal age or emancipated minors. The requirements to be met are:
-That the house is already built.
-That the will to allocate the property to constitute the first habitual home of the donor is expressly recorded in the public deed.
-That the full domain be transmitted.
-To constitute the first regular home of the donor.
-It is a house located in Extremadura.
-That the house be kept in the heritage of the donor for 5 years following its acquisition.
-That the donor’s pre-existing assets do not exceed 402,678.11 euros.
For its effective application it must be expressly requested in the regulatory period of filing the self-liquidation or declaration.

Valencian Community

There is no quota bonus, but a reduction in the tax base between parents and children and between grandparents and grandchildren, if the father or mother has died before the donation. If a house of 250,000 euros is donated, a reduction of 100,000 euros applies, with the taxable amount being 150,000 euros and on this amount the tax on donations is applied. If the house or money that is donated is less than 100,000 euros, the Donations tax is not paid. This limit of 100,000 euros is cumulative within 5 years
In case the descendants are under the age of 21 the reduction in the tax base is 150,000 euros, plus 8,000 euros for each year that is missing to turn 21 (with a maximum reduction of 156,000 euros). If the donor is disabled, the reduction can be 120,000 euros or 240,000 euros if the disability is equal to or greater than 65%.
However, the following requirements must be met:
That the donor has an estate prior to the donation of up to 600,000 euros.
That the donation be made in a public document (or formalized in this way within the declaration deadline).
Where the donated goods consist of cash, the origin of the goods transmitted by the donor and the effective means by which the delivery of the donated is justified in the public document.
That the delivery of the money amounts is made by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions.

Castile and Leon

A 99% fee is credited to the donation tax fee provided that the acquirer is a spouse, descendant or adoptee of the donor and that the donation is formalized in a public document. Therefore, whoever receives a donation dwelling will only pay 1% of the tax.
In addition, if the donation materializes in cash or in deposits, funds or accounts, the duly justified origin of the money in question must be recorded.

Castilla-La Mancha

In this region donator taxpayers (spouses, descendants or ascendants) may apply a 95% bonus of the fee, in any case. But let’s look at it in more detail:
Tax returns whose liquidable base is less than 120,000 euros, a bonus of 95% of the tax fee.
Tax declarations whose liquidable base is equal to or greater than EUR 120,000 and less than EUR 240,000, a bonus of 90% of the tax fee.
Tax declarations whose liquidable base is equal to or greater than 240,000 euros, a bonus of 85% of the tax fee.
The requirements to be met are as follows:
The transmission must be formalized in public deed, in which it must expressly state the origin and situation of the property transmitted.
The property must be kept in the acquirer’s estate for five years following the date of the accrual of the tax.
There is also a 95% bonus when the donor has an accredited degree of disability equal to or greater than 65%. The same bonus percentage will apply to contributions to protected assets of persons with disabilities, provided for in Law 41/2003.

Murcia

The taxable person of the Donation Tax who has received by donation the full mastery of a property based in the Region of Murcia that will constitute his usual home, or a money donation destined for the acquisition or construction of his home you have the right to make a 99% reduction in the actual value of the property or the amount received, with a limit of 150,000 euros. The excess that could occur in the real value of the property or in the donation in cash on this amount, is taxed at the fixed rate of 7%. But you must meet the following requirements:
-That the donor be a spouse, descendant or adopted and ascendant or adoptee.
-That the donation and its destination be formatted in public document. In the case of cash donation, the origin of the donated funds must be recorded in that public document.
-that the donor does not have another home owned at the time of formalization of the public document.
-That, in the case of a cash donation, the cash received is applied to the purchase of the house within a maximum period of one year from the date of the first donation, or to the construction of the same within a maximum period of four years from the first donation.
-If what is donated is a floor to raise a regular home, the bonus is 99% of the actual value, up to a limit of 50,000 euros. Excess that may occur in the actual value of the site over this amount is taxed at the fixed rate of 7%. But the following requirements must be met:
-That the beneficiary is the spouse, descendants or adopted and ancestors or adopters.
-That the donation entails the acquisition of the full domain of the entire plot. If the donation is made to more than one taxpayer, each of them can apply the reduction on the proportional part of the property.
-That the donation and its destination be formatted in public document.
-That the house be built within a maximum period of four years from the granting of the public donation document.
-That the taxpayer does not have another home owned at the time of the formalization of the public document of the donation.

Canary islands

In the Canary Islands the donation of a regular home is 100% rewarded, provided that the beneficiary is a descendant or adopted disabled with a degree of disability equal to or greater than 65%.
La Rioja
The donation of a home intended for first residence benefits from a deduction in the fee, depending on the actual value of the property. Up to 150,253 euros of property value the deduction is 100%, but from 150,253 euros to 180,304 euros the deduction is 80%. From 180,304.01 euros to 210,354 euros the deduction is 60%; from 210,354.01 euros to 240,405 the deduction is 40%; from 240,405.01 euros to 270,455 euros, the deduction is 20%, and from 270,455.01 euros to 300,500 euros, the deduction is 10%; and for more than 300,506 euros there is no longer any kind of bonus.
In case what is donated is money to buy a regular home from parents to children, both must have residence in La Rioja during the five years prior to making the donation. To do this, the deduction is 100% tax.

Aragon

Donations to the children of money for the acquisition of first habitual home or real estate for their destination as the first habitual home, in one of the municipalities of the Autonomous Community of Aragon in both cases, will grant the donor the the right to apply a 100% reduction in the tax base, subject to the following conditions:
This donation can reach up to 250,000 euros without incurring the payment of taxes. This, provided that the purchased housing is within the Autonomous Community of Aragon. In addition, the pre-existing assets of the recipient of the donation must be less than 100,000 euros. In case of donation of money, the purchase of the house must be made in the period between the twelve months preceding the donation and the twelve months after the donation. And the house must belong to the donor five years from the purchase.

Cantabria

The donation of a home that is the usual of the donor, made to descendants and adopted, is rewarded at 99% up to the first 200,000 euros of the real value of the donated home. On the other hand, and for the case of donation of land to build a home that will constitute the usual residence of the donor, the bonus on the tax fee will also be 99%, but it applies on the first 60,000 euros of the real value donated land.
The donation of a home to the spouse or partner is also rewarded at 99%, up to the first 200,000 euros of real value of the donated house.
If what is donated is money to buy a home from descendants, adoptees or spouses or de facto partners, you will be rewarded at 99%, with the limit of 100,000 euros. In addition, and in the same cases, 99% of the tax fee is paid, up to the first 30,000 euros, in the event that the metal being donated is used for the acquisition of the land to build a home that will constitute the habitual residence of the Grantee.

Asturias

The donation of money for the purchase of a home is rewarded at 95% if usual for the donor, with the limit of 60,000 euros (120,000 euros if the beneficiary is disabled). This benefit can only be enjoyed by donors who are descendants of the donor under the age of 35 and must be formalized in public deed. The house must be purchased six months before the accrual of the Donation Tax. And the house must remain owned by the donor for at least five years.

Galicia

In Galicia, the donation of money for the purchase of a regular home in favour of children and descendants is rewarded, provided that the following requirements are met: the donor must be under 35 years of age, or female victim of gender violence. In the first case it must be the acquisition of your first habitual home. In the second, you should not own another home. The amount of the donation must not exceed 60,000 euros. The descendant must buy a home in Galicia within six months of the donation.

Navarra

In this Spanish region the donation to the spouse or stable partner carries a reduced rate of 0.8%. For all other kinship, the rate ranges from 0.8% to 8%.

Ascendants or Descendants in a straight line by inbreeding, adoptee or adopted

Liquidable base UP (euros) Full fee (euros)    Remaining Base UP (euros)    Type of lien
. 250.000    0,8%
.    250.000 2.000    250.000 2%
.    500.000 7.000    500.000 3%
.    1.000.000 22.000    800.000 4%
.    1.800.000 54.000    1.200.000 6%
. 3,000,000    126,000    Base Rest 8%

Basque Country

Álava:

In this Basque province the donation of a habitual home is rewarded at 95%, with the maximum limit of 212,242 euros, provided that the beneficiary has lived with the donor during the two years prior to the donation.

Vizcaya:

Guipúzcoa:

In this Basque province the donation of a habitual home is rewarded at 95%, with the maximum limit of 207,112 euros, provided that the beneficiary has lived with the donor during the two years prior to the donation.