Several tax advantages make the donation a principle of succession preferred over other means. The value of these tax benefits depends on several criteria but also the degree of relationship between actors who are the recipient and the donor. With this method, the transfer of property is free of charge. There are several types of donations which they can choose: the donation of the bare ownership , the inter gift and the donation simple. But what are those involved in the donation and the right to donate, what are they called benefits, it means depression and what is he, what are the cuts, what does the exemption, how s’ calculates the fees and payment? So many questions posed by people who deserve to be answered.


The donation is an act of succession made between two people alive, including the donor and the donee, subject to the rights of the donation corresponds to a payment in cash of the State transfer tax is a percentage depending on the rate applied. This rate is determined by the degree of relationship between the recipient and the donor, taking into account the age of the latter. Tax breaks are given for them such allowances, and they relate to the share of each beneficiary. Even if the donation is an act required by the donor consent, the legal heirs have the right to “reserved portion” that is to say, the minimum share to be given to them. The gift tax must be paid by the beneficiary, it is best to honor it as soon as possible, otherwise it could be forced to pay inheritance tax later, when he thinks initiate administrative procedures for the mutation and rest of the paperwork.

The tax benefits of donation

Compared to other acts of succession, donation turns out to be the most advantageous for tax purposes. These benefits are allowances, exemptions and reductions. The link between the donee to the donor, legal or parental, makes them enjoy a personal allowance. From year 2009 until further notice, these reductions are 156,359 euros between parents and children, 79 222 euros civil unions between partners and between spouses, 31,272 between grandchildren and grandparents, of 15 636 euros between brothers and sisters, between 7818 euros nieces and nephews and aunts and uncles, and 5212 euros between great-grandchildren and great-grandparents. Special cases can be saved in this case it is advisable to contact the office professionals. Note that the duration of the allowance established is six years and is renewed after.

Donations of money are exempt from payment of the donation when the donor is under 65 and beneficiaries are his great-grandchildren, grandchildren or children, it is applied to the limit of 31 372 euros amount offered. Recovery or creation of an enterprise of a maximum of 30 000 euros for children is also exempt. Some properties have a direct relationship with the state or not such historical monuments and forests, for example, are partially exempt. For more information, it is suggested to seek information from the service.

Discounts are granted where the donor himself who is responsible for paying the gift tax, or when the deed of gift is made by a person not exceeding 80 years, this in order to encourage people to pass on their heritage as they are alive to avoid future difficulties. The value of these reductions depends primarily on the age of the donor. Thus, for donations in bare ownership if the donor is between 70 and 80 years, the reduction is 10%, if under age 70, she is 35%. For donations of if between 70 and 80 years, the reduction is 30%, and has less than 70 years, it is 50%.

The calculation and payment of gift tax

The basis for calculating taxes corresponding to the gift tax is the tax base. In the case of donation, the basis is the value of the goods offered, without taking into account the debts incurred by the donor, unless a special clause. The importance of the sum depends on the value of the goods offered. As for those in direct line that is to say the grandparents, parents and children, if the value of the donation exceeds 1,772,041 euros, the rate varies between 35 and 45%. If it is framed between 15,636 and 542,036 euros, the rate is 20%.

If it is less than 7922 euros, the rate is 5%. If the donation is between those brothers and sisters, the rate is 45% if the value of goods exceeds 23 975 euros, and below that amount, the rate is 35%. The rate calculation is 55% for parents of fourth degree while it is 60% for non-framed among those cited. It is recommended to perform these duties as soon as possible even if the donor himself who is responsible to pay. If the donation is notarized, the beneficiary must pay tuition fees immediately, otherwise it must be done at the time of registration and declaration to the tax authorities.