Donations of money and homes: these are the differences and taxes you have to pay

La fuerza que están cogiendo las donaciones frente a las herencias por motivos de fiscalidad hace que se preste mayor atención a este tipo de transmisión a nuestro seres queridos en vida. Sin embargo, existen diferencias en función de lo que se done.

Los dos grandes tipos de donaciones son las de dinero o las de una vivienda.Each of these, however, taxes in a different way.

Donations of money

When a family member donates money (let's give the example of a father to a child) a certain amount of money, the receiver of this donation must pay for the succession tax, a tribute that does not escape any donation.

This tax has to be paid within 30 calendar days since the donation and is not uniform, since the autonomous communities are responsible for applying it.Some such as Castilla y León, Madrid, Andalusia, Galicia or Murcia have bonuses of up to 99%, but in other regions you have to pay a certain amount of donation.In any case, it will depend on the coefficient of each community.

Housing donations

The panorama changes when the donation is a home, since other taxes are added to the Inheritance Tax.

El primero de ellos es la plusvalía municipal, que obedece al nombre de Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana (IIVTNU) y grava el cambio de valor de los terrenos o edificaciones construidas en ellos desde el momento en que se adquirió hasta el día en que se vendió.

This tax is the responsibility of the municipalities and must be paid for the donation receiver within 30 days.The amount, therefore, varies from one municipality to another.

In addition, we must also pay for the Income Tax of natural persons (IRPF) in the income statement. En concreto, en concepto de ganancia patrimonial, por lo que habrá que calcular la diferencia entre el valor de transmisión y el valor de adquisición del inmueble, una operación en la que los cálculos se hacen siguiendo unas directrices que Hacienda recoge en su página web.

A series of percentages will be applied to this amount in accordance with the regulations of the Tax Agency: 19% if the amount is between 0 and 6.000 euros, 21% if it is between 6.001 and 50.000 euros and 23% from 50.001 euros.