Donation in Andalusia
Are you thinking about making a donation in Andalusia? We help you do it safely, legally and with the lowest tax cost
In Valoracasa Real Estate, we are not only experts in real estate management, we also accompany you in complex legal procedures such as donation of real estate, money or family assets in Andalusia. From prior advice to signing before a notary and tax settlement, we offer you a professional, transparent service adapted to your situation. Avoid mistakes and maximize tax advantages with our specialized team.
What is a donation and how is it regulated in Andalusia?
The donation It is a legal act through which a person (donor) freely transfers an asset, right or amount of money to another person (donee), without receiving anything in return. It is an inter vivos transfer, that is, during the life of the donor, and must meet certain legal requirements to be valid.
In Andalusia, the donation process is regulated by:
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The Civil Code
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The Inheritance and Donation Tax (ISD)
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The fiscal regulations of the Junta de Andalucía
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The specific conditions of the asset (property, money, shares, etc.)
What types of donations exist?
In practice, the most common are:
🔹 Money donation
Bank transfer or direct delivery of cash for personal or family purposes.
🔹 Donation of housing or property
One of the most common operations, especially between parents and children. Requires notarial deed, registration and payment of taxes.
🔹 Donation of bare property
The donor transfers ownership of the property, but life usufruct is reserved (right to live or rent the property until death). Very useful in estate planning.
🔹 Donation with charge or condition
An asset is donated by imposing a condition (e.g. that the recipient takes care of the donor or a family member).
Who can donate and receive in Andalusia?
Any person of legal age can donate assets of which they are the owner, as long as it does not affect their minimum rights (such as the legitimate rights of forced heirs).
You can receive donations:
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Children or descendants
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Spouse
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Parents or ascendants
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Brothers, uncles, nephews or even people without family ties
The degree of relationship directly affects the taxes paid in the donation, as we will see later.
How do you make a legal donation in Andalusia?
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prior advice: Before making a donation, it is key to analyze the fiscal impact and legal convenience of the operation.
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Public deed:
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Mandatory if it is real estate.
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It is made before a notary, indicating the value of the property and conditions of the donation.
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Settlement of Inheritance and Donation Tax (ISD):
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It is processed in the Treasury Delegation of the Government of Andalusia.
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The deadline is 30 business days since the signing of the deed.
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Registration in the Property Registry (in case of real estate).
How much do you pay to donate a property or money in Andalusia?
One of the most common questions is: How much do you pay to donate a house or an amount of money to a child in Andalusia?
The answer depends on three factors:
1. Value of the donated property
It calculates the real or market value. In the case of real estate, you can consult the cadastral reference value, mandatory from 2022.
2. Relationship between donor and donee
The Junta de Andalucía classifies the beneficiaries into groups:
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Group I: children, grandchildren under 21 years of age
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Group II: children, grandchildren over 21 years of age, parents, spouses
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Group III and IV: siblings, nephews, other relatives or even unrelated people
Los Groups I and II enjoy important tax credits.
3. Tax credits in Andalusia
Since the 2022 reform, Donations between parents and children, spouses or grandparents and grandchildren are practically 99% discounted.
🔹 Example: If you donate €100,000 to your child, instead of paying €8,000 in ISD, you would only pay 80 € (thanks to 99% bonus).
🔹 In the case of real estate, it is also necessary settle the Municipal Capital Gains Tax (IIVTNU) before the corresponding town hall.
Table of taxes to pay per donation in Andalusia
The taxes to pay for the donation of property or real estate in Andalusia vary depending on the kinship group y the value of the donation. Below we offer you a general table that shows the bonuses and the tax rate applicable in each case.
| Kinship Group | Taxable Base (€) | Tax Bonus | Approximate Tax Rate |
|---|---|---|---|
| Group I: Children, spouse, parents | From €0 to €50,000 | 99% | 1% – 8% |
| Group II: Brothers, nephews | From €50,001 to €150,000 | 50% | 7% – 15% |
| Group III: Other relatives | From €150,001 to €300,000 | 25% | 15% – 25% |
| Group IV: Not related | More than €300,000 | No bonus | 25% – 34% |
🔹 Use: The tax base is determined by the real value of the donated property. Tax rates are approximate and may vary depending on the value and specific circumstances of each donation.
What are the advantages of donating a home while you are still alive?
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Avoid conflicts between heirs: You can distribute your assets as you wish and leave a notarial record.
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More advantageous tax planning: Donations have less tax burden than some inheritances.
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Reserve the usufruct: You can continue living in your house and insure its property to a child.
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Faster and more flexible process than an inheritance.
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Prevents the entry of unwanted third heirs (as spouses or partners of your children in the future).
Are there risks when making a donation?
Yes. That is why it is essential to have professional advice before donating. Some common mistakes:
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Not correctly calculating the real value of the property.
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Make the donation without meeting formal requirements.
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Not taking into account the future implications (seizures, divorces, sale).
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Donate all assets without leaving resources for the donor.
At Valoracasa, we help you legally, fiscally and strategically evaluate the operation before signing anything.
Alternatives to direct donation
Depending on the case, it may be more beneficial to consider:
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Simulated sale with price forgiveness
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Constitution of usufruct
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Succession agreement (living inheritance)
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Will with specific legacies
Each operation has different tax and legal consequences. We help you choose the best formula for your situation.
Frequently asked questions about donations in Andalusia
Can I donate money to a grandson or nephew without paying taxes?
→ If the grandchild is under 21 years of age, the 99% bonus applies. If you are a nephew, you will pay more taxes as you belong to Group III.
Is it mandatory to do it before a notary?
→ For real estate and real rights, yes. For money, it is not mandatory, but it is highly recommended for legal certainty.
Can a donation be revoked?
→ Yes, but only in exceptional cases (ingratitude, failure to fulfill obligations, appearance of later children).
Can I donate only part of the property?
→ Yes, you can donate an undivided share (for example, 50% of the home). It is common in family planning.
Why trust Valoracasa to manage your donation?
In Valoracasa Real Estate, we offer you a comprehensive service for donations in Andalusia, especially in Malaga and its province:
✔️ Personalized legal and tax study
✔️ Drafting of deeds and coordination with a notary
✔️ Donation and Capital Gains Tax Management
✔️ Registry registration and property advice
✔️ Complete assistance in donations of property, money or shares
Avoid mistakes that can be expensive. Put your donation in the hands of experts with real experience and commitment.
Do you want to donate a home or money to a family member in Andalusia?
We help you do it legally, safely and with the lowest tax cost.
Consultation without obligation with our team.
📍 Attention in Málaga, Marbella, Mijas, Torremolinos, Benalmádena, Vélez-Málaga, Fuengirola, Alhaurín and all of Andalusia.
📞 Contact us today and plan your donation with peace of mind and guarantees.
