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Thinking of making a gift in Andalucía? We help you do it safely, legally and at the lowest tax cost
At Valoracasa Estate Agents, we're not only experts in property management; we also support you through complex legal formalities such as gifting property, money or family assets in Andalucía. From preliminary advice to signing before the notary and settling the taxes, we offer a professional, transparent service tailored to your situation. Avoid mistakes and maximise the tax advantages with our specialist team.
What is a gift and how is it regulated in Andalucía?
The A gift is a legal act by which one person (the donor) transfers an asset, right or sum of money free of charge to another person (the recipient), without receiving anything in return. It's an inter vivos transfer, that is, during the donor's lifetime, and must meet certain legal requirements to be valid.
In Andalucía, the gift process is governed by:
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The Spanish Civil Code
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The Inheritance and Gift Tax (ISD)
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The Junta de Andalucía tax regulations
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The specific conditions of the asset (property, money, shares, etc.)
What types of gift are there?
In practice, the most common are:
🔹 Gifts of money
Bank transfer or direct cash payment for personal or family purposes.
🔹 Gifts of a home or property
One of the most common transactions, especially between parents and children. It requires a notarial deed, registration and payment of taxes.
🔹 Gift of bare ownership
The donor transfers ownership of the property but keeps a lifetime usufruct (the right to live in or rent out the property until their death). Very useful in estate planning.
🔹 Gift with a burden or condition
An asset is gifted subject to a condition (e.g. that the recipient takes care of the donor or a family member).
Who can give and receive gifts in Andalucía?
Any adult can gift assets they own, as long as it doesn't affect minimum rights (such as the forced heirs' statutory share).
Gifts can be received by:
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Children or descendants
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Spouse
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Parents or ascendants
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Siblings, uncles and aunts, nephews and nieces, or even people with no family tie
The degree of kinship directly affects the taxes paid on the gift, as we'll see below.
How do you make a legal gift in Andalucía?
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Preliminary advice: before making a gift, it's key to analyse the tax impact and legal suitability of the transaction.
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Public deed:
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Mandatory for property.
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It's signed before a notary, stating the value of the asset and the terms of the gift.
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Settling Inheritance and Gift Tax (ISD):
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This is filed at the Junta de Andalucía Tax Office.
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The deadline is 30 working days from signing the deed.
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Registration at the Land Registry (for property).
How much do you pay to gift a property or money in Andalucía?
One of the most common questions is: how much do you pay to gift a house or a sum of money to a child in Andalucía?
The answer depends on three factors:
1. Value of the gifted asset
The real or market valueis calculated. For property, you can check the cadastral reference value, mandatory since 2022.
2. Kinship between donor and recipient
The Junta de Andalucía classifies recipients into groups:
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Group I: children and grandchildren under 21
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Group II: children and grandchildren aged 21 or over, parents, spouses
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Groups III and IV: siblings, nephews and nieces, other relatives or even unrelated people
The Groups I and II enjoy significant tax reliefs.
3. Tax reliefs in Andalucía
Since the 2022 reform, gifts between parents and children, spouses or grandparents and grandchildren receive a relief of practically 99%.
🔹 Example: if you give €100,000 to your child, instead of paying €8,000 in ISD, they would only pay 80 € (thanks to the 99% relief).
🔹 For property, you also need to settle Municipal Capital Gains Tax (IIVTNU) with the relevant town council.
Table of taxes payable on gifts in Andalucía
The taxes payable on gifts of assets or property in Andalucía vary according to the kinship group y and the value of the gift. Below is a general table showing the reliefs and the tax rate applicable in each case.
| Kinship group | Tax base (€) | Tax relief | Approximate tax rate |
|---|---|---|---|
| Group I: Children, spouse, parents | From €0 to €50,000 | 99% | 1% – 8% |
| Group II: Siblings, nephews and nieces | From €50,001 to €150,000 | 50% | 7% – 15% |
| Group III: Other relatives | From €150,001 to €300,000 | 25% | 15% – 25% |
| Group IV: Unrelated | Over €300,000 | No relief | 25% – 34% |
🔹 Note: The tax base is determined by the real value of the gifted asset. The tax rates are approximate and may vary depending on the value and specific circumstances of each gift.
What are the advantages of gifting a home during your lifetime?
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Avoiding disputes between heirs: you can divide your assets as you wish and have it formally recorded by a notary.
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More advantageous tax planning: gifts carry less tax than some inheritances.
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Keeping the usufruct: you can keep living in your house while securing its ownership for a child.
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A quicker, more flexible process than an inheritance.
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Prevents unwanted third-party heirs (such as your children's future spouses or partners).
Are there risks in making a gift?
Yes. That's why it's essential to get professional advice before gifting. Some common mistakes:
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Not correctly calculating the real value of the property.
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Making the gift without meeting the formal requirements.
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Not considering the future implications (seizures, divorce, sale).
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Gifting all your assets without leaving resources for the donor.
At Valoracasa, we help you assess the transaction legally, fiscally and strategically before you sign anything.
Alternatives to a direct gift
Depending on the case, it may be more beneficial to consider:
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A simulated sale with waiver of the price
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Setting up a usufruct
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Succession agreement (inheritance during your lifetime)
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A will with specific legacies
Each transaction has different tax and legal consequences. We help you choose the best approach for your situation.
Frequently asked questions about gifts in Andalucía
Can I give money to a grandchild or nephew/niece without paying tax?
→ If the grandchild is under 21, the 99% relief applies. A nephew or niece will pay more tax as they belong to Group III.
Does it have to be done before a notary?
→ For property and property rights, yes. For money it isn't mandatory, but it's highly recommended for legal certainty.
Can a gift be revoked?
→ Yes, but only in exceptional cases (ingratitude, failure to meet conditions, children born afterwards).
Can I gift just part of a property?
→ Yes, you can gift an undivided share (for example, 50% of the home). This is common in family planning.
Why trust Valoracasa to manage your gift?
At Valoracasa Estate Agents, we offer a complete service for gifts in Andalucía, especially in Málaga and its province:
✔️ Personalised legal and tax study
✔️ Drafting deeds and coordinating with the notary
✔️ Handling Gift Tax and Capital Gains Tax
✔️ Registration and asset advice
✔️ Full support with gifts of property, money or shares
Avoid mistakes that can prove costly. Put your gift in the hands of experts with real experience and commitment.
Want to gift a home or money to a family member in Andalucía?
We help you do it legally, safely and at the lowest tax cost.
Talk to our team with no obligation.
📍 Serving Málaga, Marbella, Mijas, Torremolinos, Benalmádena, Vélez-Málaga, Fuengirola, Alhaurín and all of Andalucía.
📞 Contact us today and plan your gift with peace of mind and every guarantee.
