Donaciones entre hermanos: cómo optimizar la fiscalidad

The donee (who receives the donation) pays the Inheritance and Donations Tax (ISD). Taxation varies greatly by autonomous community:

• Communities with high deductions: Madrid (99%), Cantabria (100% among direct relatives), Balearic Islands, Canary Islands — donations between parents and children have a minimal fiscal cost.
• Communities with medium taxation: Galicia, Castile and León, Andalusia — partial deductions based on kinship and amount.
• Communities with higher taxation: Catalonia, Valencian Community, Aragon — higher rates although with some reductions.

The general rate ranges between 7.65% and 34% depending on the value donated, the kinship, and the pre-existing assets of the donee.

Consult with our team to calculate the exact tax burden according to your autonomous community.

The online donation process with Notaría Online is completed in approximately 48 hours from the receipt of the complete documentation:

• Day 1: Receipt of documentation, analysis of the situation, and drafting of the deed by our legal team.
• Day 2: Videoconference with the notary and signing of the deed by the donor and donee.

The subsequent procedures (settlement of the donation tax and registration if there are real estate properties) take additional time, usually 2-4 weeks.

Money donations (manual donations) do not require a notarial deed according to article 632 of the Civil Code. They are perfected with the simple delivery of the money.

However, it is highly recommended to formalize them before a notary when:

• The amount is significant
• One wants to leave authentic evidence for future inheritances (the donation may count as an advance on the legitimate portion)
• One wants to document the origin of the money for the Tax Authority
• The donee needs to justify the origin of the funds before the bank

Donations of real estate do require a notarial deed obligatorily (art. 633 CC), under penalty of nullity.

Yes. Donations made during one's lifetime can affect the distribution of future inheritance in several ways:

Collation: Forced heirs (children and descendants) who receive a donation during the donor's lifetime must "collate" it (count it as an advance on their inheritance) unless the donor has expressly dispensed them from it in the deed.

Reduction of inofficious donations: If lifetime donations harm the legitimate share of forced heirs, they can demand the reduction of such donations to cover their legitimate portion.

At Notaría Online, we advise on how to structure donations to minimize future conflicts in the inheritance.

Donations are an effective means to transfer assets, particularly in Spain where the tax quota can be significantly reduced in many autonomous communities. This method allows families to carry out a secure and economical transfer of patrimony from parents to children. By donating, not only is a lower tax cost guaranteed in the present, but it also avoids the uncertainty of future fiscal obligations associated with inheritances. It is a legal and fiscal strategy that ensures the benefit of both the donors and the beneficiaries.

A donation is an act whereby a person (donor) transfers goods, money, or resources to another person, organization, or entity (beneficiary) without expecting compensation in return.