Can a donation affect future inheritance?

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

• Communities with high rebates: Madrid (99%), Cantabria (100% among direct relatives), Balearic Islands, Canary Islands — donations between parents and children have minimal fiscal cost.
• Communities with medium taxation: Galicia, Castile and León, Andalusia — partial rebates according to 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 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

Real estate donations do require a notarial deed obligatorily (Article 633 of the Civil Code), under penalty of nullity.

Yes, there are two options for processing a power of attorney for use in Spain when you are abroad:

Option 1 — Spanish Consulate or Embassy: The consular notaries of Spanish embassies and consulates can grant notarial powers with the same validity as a Spanish notary. Our team drafts the power and advises on the procedure at the consulate in your country.

Option 2 — Local Notary with Apostille: A notary from the country where you reside can authorize the power, apostillize it, and translate it if necessary. Its validity in Spain will be subject to it meeting the formal requirements of the Spanish Civil Code.

In both cases, Notaría Online manages the drafting of the power adapted to Spanish legislation and coordinates the necessary procedures.