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We will advise you on whether it is more beneficial to transfer a property, money, or other assets during your lifetime or to leave them as part of your inheritance when drafting a will. We also manage the entire process of gift tax payment planning, ensuring that your decision is legally secure and financially efficient. From preparing donation deeds to guiding you before the notary, our lawyers team provides clear, practical advice tailored to your personal and family situation.
Gift tax in Spain (Inheritance and Gift Tax) is levied on assets or rights received as gifts between living persons and must be paid by the recipient of the gift. It is calculated on the market value of the donation and is progressive, ranging from 7.65% to 34% under state regulations, although each autonomous community may apply very different reductions and allowances, especially between direct relatives. Residents are taxed on what they receive anywhere in the world, while non-residents are only taxed on what is located in Spain, and the usual deadline for payment is 30 days from the date of the gift.
In Spain, the recipient of the gift (the donee) is the one who pays the gift tax, not the person giving the gift. If you receive money, property, or any asset as a donation, you must declare it and pay the corresponding Impuesto sobre Donaciones within the legal deadline (usually 30 days).
Gift tax in Spain applies to assets or money received while the donor is still alive, whereas inheritance tax is charged on assets received after the death of the owner. Both fall under the same law (Impuesto sobre Sucesiones y Donaciones), but the taxable event, timing, and sometimes applicable allowances differ. Another key distinction is that gift tax must be settled within 30 days of receiving the donation, while inheritance tax usually has a six-month deadline from the date of death, extendable upon request.
Gift tax applies whenever an individual in Spain receives money, property, or rights without paying for them, as a voluntary transfer made during the donor’s lifetime. This includes cash transfers, real estate, vehicles, shares, or any other asset. The recipient is responsible for declaring and paying the tax, and the obligation arises immediately upon acceptance of the gift, regardless of whether the donor is resident in Spain or abroad, provided the asset is located in Spain or the recipient is a Spanish tax resident.
There is not a single uniform tax-free “exemption amount” for all of Spain, because the Autonomous Communities (regions) have powers to adjust or provide reliefs or reductions. But there are baseline state-allowances under the national law (if regional laws don’t provide more generous reliefs).
The tax burden (rates and allowances) depends heavily on how closely related the donor and recipient are. Spain groups beneficiaries (for gift/inheritance purposes) into “kinship groups.” Here are the main ones:
| Group | Who is included | How tax/allowances tend to differ |
|---|---|---|
| Group I | Children/adoptees under 21 years | Best allowances, lowest multipliers/rates. |
| Group II | Children/adoptees ≥ 21, parents, spouses / ascendants | Also favorable treatment, though sometimes a bit less than Group I. |
| Group III | Siblings, nieces/nephews, uncles/aunts, etc. | Higher taxes / fewer exemptions than I & II. |
| Group IV | More distant relatives, unrelated persons | Least favourable treatment; often no or minimal allowances. |
Spain’s Autonomous Communities (regions) have considerable leeway in modifying gift/inheritance tax: they can change rates, exemptions, reductions, etc. Some recent examples:
Yes. Foreigners can make a will in Spain to cover their assets located within the country. This ensures clarity, avoids complex cross-border procedures, and aligns with Spanish succession law.
A Spanish will is valid abroad if it meets international private law requirements. However, recognition may involve additional steps such as translations, legalisation, or applying the Hague Apostille.
In most cases, having two wills—one in Spain and another in your home country—is advisable. Each should be carefully drafted to avoid contradictions and ensure worldwide validity.
Yes. A will can be revoked at any time by making a new one before a notary. The most recent valid will always prevails over earlier versions.
Yes. Once signed before a notary, the will is automatically registered in the Spanish General Registry of Wills. This ensures its existence can be verified when needed.
After a person’s death, heirs can request a “last will certificate” from the Registry of Wills. With this certificate, a notary can provide an authorised copy of the will.
There is no public reading of wills in Spain, unlike in some countries. Instead, once the death certificate is issued, heirs can request the will and proceed with inheritance procedures.
