{"id":15555,"date":"2025-06-16T19:40:18","date_gmt":"2025-06-16T17:40:18","guid":{"rendered":"https:\/\/www.white-baos.com\/?p=15555"},"modified":"2025-06-16T19:40:22","modified_gmt":"2025-06-16T17:40:22","slug":"capital-gains-tax-on-gifts-spain","status":"publish","type":"post","link":"https:\/\/www.white-baos.com\/en\/capital-gains-tax-on-gifts-spain\/","title":{"rendered":"Watch Out for Capital Gains Tax on Gifts: A Tax Aspect to Bear in Mind."},"content":{"rendered":"\n

<\/p>\n\n\n\n

We receive many enquiries at our firm regarding the possibility of making gifts to children or other close family members. Nowadays, in some parts of Spain, gifting a property can be a very good option from a tax perspective<\/a>. However, many people forget that the Gift Tax is not the only tax involved in the transaction. In this week’s article, we will discuss the capital gains tax on gifts\u2014an important tax aspect that is often overlooked.<\/p>\n\n\n\n

The Taxation of Gifts: Key Points to Consider.<\/u><\/strong><\/h2>\n\n\n\n

When making a gift, it is crucial to understand the tax implications of the transaction. Gifting money is not the same as gifting a real estate asset. There are also differences depending on which region of Spain the gift takes place. Furthermore, it also matters whether the donee (the person receiving the gift) is a tax resident in Spain or, on the contrary, is a tax resident abroad. These factors can greatly influence the amount of taxes due, the place where the tax return must be filed, etc.<\/p>\n\n\n\n

However, we must not forget that an estate agent<\/a>\u2019s job is not to provide legal advice. Even if both buyer and seller share the same goal \u2013 completing the transaction \u2013 their interests are naturally opposed. For this reason, an estate agency can never truly advise both sides at the same time without entering into a clear conflict of interest.<\/p>\n\n\n\n

Tax Benefits on Donations: Valencian Region.<\/u><\/strong><\/h2>\n\n\n\n

Currently, there are some regions in Spain such as Valencia, Andalusia, or Madrid, where the Gift Tax payable by the donee is highly reduced. In many cases, almost no tax is paid at all. For instance, in the Valencian region, there is a deduction of up to \u20ac100,000 between direct family members<\/a>, plus a 99% tax reduction. In other words, only 1% of the tax is paid. Under this regulation (and depending on your circumstances), it could be a good time to make a gift to your children or close relatives. However, is Gift Tax the only tax payable when making a gift to someone?.<\/p>\n\n\n\n

Capital Gains Tax on Gifts of Real Estate: Houses, Apartments, etc.<\/u><\/strong><\/h2>\n\n\n\n

When donating real estate, the donor (the person making the gift) must declare any capital gain generated in their Personal Income Tax (IRPF) or Non-Resident Income Tax (IRNR), depending on their tax residency.<\/p>\n\n\n\n


This tax is calculated based on the difference between the acquisition value and the transfer value of the asset.<\/a> For tax residents in Spain, the gain is taxed progressively, with rates ranging from 19% to 30%. For non-residents, a flat rate of 19% applies.
Depending on the value of the property at the time of acquisition and at the time of gift, this tax could represent a significant burden for the donor. Proper tax planning is therefore essential.<\/p>\n\n\n\n

Additionally, you must also consider the Municipal Plusval\u00eda Tax<\/a>. This tax is levied on the increase in the value of the land since the last transfer. There are two calculation methods: the objective method (based on the cadastral value of the land) and the real value method (considering actual acquisition and transfer prices). If the property has significantly appreciated in value, the Plusval\u00eda Tax could also be substantial.<\/p>\n\n\n\n

Conclusion.<\/u><\/strong><\/h2>\n\n\n\n

Although Gift Tax is currently highly reduced, it is essential to seek advice before making a gift. Depending on your circumstances, the capital gains tax on gifts could have a significant financial impact on you, as donor. At White Baos, we are experts in tax and estate planning<\/a>. If you are considering making a gift or need more information, do not hesitate to contact us<\/a>.<\/p>\n\n\n\n

The information provided in this article does not constitute legal advice but is intended for general informational purposes only.<\/p>\n\n\n\n

Carlos Baos (Lawyer)<\/p>\n\n\n\n

White & Baos.<\/p>\n\n\n\n

Tel: +34 966 426 185<\/p>\n\n\n\n

E-mail: info@white-baos.com<\/a><\/p>\n\n\n\n

White & Baos 2025 \u2013 All Rights Reserved.<\/p>\n\n\n\n

<\/p>\n\n\n\n

You may be interested in the following services and articles:<\/h1>\n\n\n\n

How and When to Declare a Gift in Spain. Tax Benefits. Requirements. Documentation.<\/a><\/h2>\n\n\n\n

When is it necessary to declare in Spain, a gift received abroad?. Spanish Gift Tax. Tax Agency. Expert legal advice.<\/a><\/h2>\n\n\n\n

Challenge the Reference Value in Spain: Is it possible? Purchases of real estate. Inheritances and Gifts. Paying less tax. Expert legal advice. Spanish lawyers.<\/a><\/h2>\n","protected":false},"excerpt":{"rendered":"

We receive many enquiries at our firm regarding the possibility of making gifts to children or other close family members. Nowadays, in some parts of Spain, gifting a property can be a very good option from a tax perspective. However, many people forget that the Gift Tax is not the only tax involved in the […]<\/p>\n

Read More…<\/a><\/p>\n","protected":false},"author":2,"featured_media":15539,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[412,429],"tags":[],"class_list":["post-15555","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-conveyancing-buying-selling-letting-planning-permission-etc","category-transfers-gifts-of-legal-title-in-spain"],"yoast_head":"\nCapital gains tax on gifts. Spain.<\/title>\n<meta name=\"description\" content=\"Capital gains tax on gifts. Spain. Watch out for the capital gain tax when donating a property. Gifts. Expert lawyer. Denia. 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