Note
Gift tax on property in Spain
Quick answer
A gift of property is taxed through the inheritance and gift tax, on model 651, with a deadline of thirty working days from the day after the act. The person who receives the gift is taxable. The municipal tax on the rise in land value is also due, and the donor may have a gain to consider.
Applies toOwners thinking of giving a home and the family members who would receive it. It does not give regional reliefs.
On this page: 8 sections
§ 1The basics
A gift of property is a transfer without payment, and it is taxed through the inheritance and gift tax. The return for gifts is model 651, due thirty working days from the day after the act or contract. The official portal lists individuals who receive a donation among the taxable persons. The chapter on the whole subject is a closer look at inheritance and gift tax.
§ 2Who pays
The law makes the person who receives the gift taxable. Donor and donee can agree how the cost is shared, but that agreement is private and does not change who the tax agency looks to. If the donee lives abroad, the rules on representatives apply: non-residents outside the EU and the EEA with the relevant assistance agreements must appoint a representative in Spain, while EU and EEA residents do not have to.
§ 3The deed
A gift of a home is normally made in a notarial deed, and the deed is then registered. The notary can explain the documents needed, and the fees are described in the section on professional fees. The deadline for the tax runs from the act, so the signing date is the start of the clock.
§ 4Other taxes on a gift
The municipal tax on the rise in land value is also due on a gift, and the person who receives the land is the taxpayer. The donor may also face a tax on the gain that the gift is treated as realising. We could not verify the rule for a donor who is a non-resident, so ask your adviser whether a gain arises, what it would be, and whether any relief is available.
§ 5Regional differences
The tax is a state tax whose revenue belongs to the regions, so reliefs differ. Some regions give large reductions for gifts between close relatives and others give none. We print no relief, because we could not verify them. The page on regions explains how to find the rules that apply.
§ 6Gift or will
A family weighing a lifetime gift against an inheritance should compare four things: the tax on the donee, the municipal tax, the tax position of the donor and the effect on control of the home. A gift with a reserved usufruct lets the donor keep the use of the home, and a tax adviser can compare the options. The cost of mistakes is high, so take advice before the deed.
§ 7Mistakes to avoid
Do not sign a deed first and ask about tax afterwards. Do not assume a gift between relatives is exempt. Do not forget the municipal tax. Do not miss the thirty-day window, which is counted in working days from the day after the deed. Keep all the receipts.
§ 8Related pages
Inheritance tax by region explained explains how the regions differ, and inheritance tax for non-residents explained explains how the tax applies to non-residents.
How transferring property to children works explains passing a home to children.
FAQRelated questions
Who pays gift tax?
The person who receives the gift is taxable. The official portal lists individuals receiving a donation as the taxpayers. The donor and the donee can agree between themselves how to share the cost, but the law looks to the donee.
How long after the deed do I have to file?
Thirty working days, counted from the day after the act or contract. Because the period is short, ask the lawyer to prepare the return before the deed, and to calendar the date as soon as the deed is signed.
Is a gift cheaper than leaving the home in a will?
It depends on the region, the relationship and the value. Some regions are generous to gifts and some to inheritances. The donor may also have a gain to declare on a gift, so ask for a comparison of both routes before you decide.
Sources
- Administración.gob.es: Inheritance and gift tax: tax rules for non-residents (official source, opens in a new window), Forms, deadlines, state or regional rulesLast checked 17 October 2026
- Agencia Tributaria: Modelo 650 (non-residents): instructions (official source, opens in a new window), Who files and the deadline for inheritancesLast checked 17 October 2026
Tax note. Rates depend on the region, the type of property and the buyer, and they change. Figures here are dated and sourced; examples are illustrative and show their assumptions. Confirm yours with the regional tax agency or a tax adviser.