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In recent years, donations have become increasingly common in Spain, particularly among close family members such as spouses, children, or parents. While donations are generally irrevocable, the Spanish Civil Code provides specific circumstances under which revoking a donation or gift is possible. One of the less widely known but legally established grounds is the ingratitude […]
As we have emphasized in numerous articles, gifts between family members have surged in recent years. Real estate, cash, and other assets are increasingly transferred within families. This growth is largely due to the very favourable tax treatment offered in some regions of Spain, such as Andalusia or Valencia. Gifting money to family members may […]
In 2024, gifts reached record numbers in Spain, with an increase of nearly 15% compared to the previous year. Uncertainty about a possible harmonization of the Inheritance and Gift Tax (ISD) at the state level has led many to anticipate property transfers. This week, we analyse two lesser known but legally important types of gifts: […]
