Often the question is how to transfer title of the property free and “in part” the answer is the gift that looks like a real contract between the parties is the giver and the donor until who receives free of charge-that is, without asking for a sum of exchange of the property donated. However, we can not avoid the gift tax that is applied even when the transfer of the asset to the property and all rights in the property are made ​​without charge among people in life.

The donation is not an act but public and private should be formalized before a notary in the presence of two witnesses who are not relatives of the parties, the donation can not be withdrawn, except for the exemption made ​​by the court because of “ingratitude of until “and the” survival of the children of the donor “(which I’ll explain later). The cost to register the notarial act is EUR 200.00 as of January 1, 2014 and must be paid in a context of its editorial staff at the register of revenue, also paying the mortgage tax of 2% and the land of 1% (or one-off amount of EUR 50.00 if the property turns out to be given “first home”). There is a form of private donation but only for very low value goods.


Even if the donation is “free” however, is not without costs, which vary depending on the degree of relatedness between donor and until, are provided for the duty-free (if not exceeded thresholds that provide no-cost) and different rates that make taxable parts donated in excess of their value. The fee is payable by the until, that is, the one who receives the donation, and the following table inheritance: 1. Wife, children and descendants in a straight line: rate 4% deductible up to EUR 1,000,000 2. Brothers and sisters: Rate 6% deductible 100,000 3. Relatives up to the 4th: Rate 6% with no deductible 4. All others: Rate 8% with no deductible.

However, it is well to remember that the act of donation does not arise as a tool to circumvent the inheritance, according to which a part of property belongs to the right heirs of the donor called heirs and relatives. The intestate succession takes place when the donor did not leave a will and have the right family, parents, siblings and their descendants, if they are not present this type of relationship, can claim a legitimate family until the 6th. The inheritance adjusted according to the free will of the one who has made ​​a will in any case can not evade the rightful share of close relatives, even if not mentioned in the Old Testament .