Deed of gift (donación)

Deed of gift (donación) is filed with Notario + AEAT/CCAA (ISD modelo 651) + Ayuntamiento (IIVTNU si urbano). With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: from €29. Official tasa (government fee): ISD depending on the CCAA (a 99 % relief in Madrid, Andalusia, Murcia and others for Groups I-II). The donor pays IRPF on the capital gain. IIVTNU for urban property.

We draft your gift contract or deed (donación, arts. 618-656 CC, the Spanish Civil Code) in all its forms: simple, modal (subject to a charge, art. 619), for value (with compensation, art. 622), remuneratory, with a reserved usufruct, or with a reserved power of disposal (art. 639). If you are giving PROPERTY: a PUBLIC DEED IS COMPULSORY (art. 633 CC), on pain of nullity. We calculate the ISD (inheritance and gift tax) payable according to the relationship (Groups I-IV) and the CCAA (autonomous region) (many apply reliefs of 99 %), we warn you about the donor's IRPF (income tax) (a capital gain, unless it is a family business under art. 33.3.c LIRPF) and about the IIVTNU (municipal capital gains tax) for urban property. We file the modelo 651 for ISD and, where applicable, the municipal capital gains tax.

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Estimated total cost: from €29
Managora's fee: €35.09 (21% VAT incl.)
Tasa (official government fee): ISD depending on the CCAA (a 99 % relief in Madrid, Andalusia, Murcia and others for Groups I-II). The donor pays IRPF on the capital gain. IIVTNU for urban property. (suplido: paid to the authority on your behalf, no VAT)
Processing time: ISD: 30 working days from the gift. IIVTNU: 30 working days. Registration at the Registro de la Propiedad (Land Registry): 15-30 days.
Where it is filed: Notario + AEAT/CCAA (ISD modelo 651) + Ayuntamiento (IIVTNU si urbano) ↗
What you receive: Application

Cost breakdown: Our fee 29 €. If you are giving property, a notarial deed and registration at the Land Registry (several hundred euros). ISD varies by autonomous region, plus the donor's IRPF and the IIVTNU for urban property..

Deed of gift (donación): how is it filed?

1Answer the questions in the chat (around 10 minutes).
2We identify the type and check the required form: property means a compulsory deed. We check the limits in art. 634 (the donor must keep enough to live on) and whether the gift may impinge on the forced heirs' entitlement.
3We calculate the ISD according to the relationship and the relief available in your CCAA.
4For a family business: we set up the 95 % ISD reduction plus the donor's IRPF exemption.
5Payment of 29 € for our fee, plus around 250-500 € for the notary if property is involved, plus around 200 € for the registry, plus ISD, IRPF and IIVTNU.
6Sign the mandate from your mobile.
7We draft the full written document or draft deed for you, with every clause.
8We arrange the notary appointment if property is involved.
9We file the modelo 651 for ISD with the CCAA within 30 days.
10For urban property: we deal with the IIVTNU municipal capital gains tax.
11Registration at the Land Registry if property is involved.
12IRPF reminder: the donor declares the capital gain in their next tax return (modelo 100).

Which documents do you need?

•DNI / NIE (identity numbers) of the donor and the recipient.
•For property: the nota simple registral (Land Registry extract), the referencia catastral (cadastral reference) and the latest paid IBI (council property tax) receipt.
•For a vehicle: the registration document, the technical data sheet and a DGT (Traffic Authority) report.
•For company shares: a certificate from the register of shareholders.
•For the family-business relief: documents evidencing the requirements of art. 20.6 LISD (ownership, performance of management duties, percentage of remuneration).
•For a reserved usufruct: a description of the right reserved.

Legal basis and things to bear in mind

Legal framework: arts. 618-656 CC plus Ley 29/1987 on ISD plus LIRPF arts. 33-37 plus the LIIVTNU.
Form (art. 633 CC): property means a PUBLIC DEED with the Land Registry description. Movable property: a private document or simultaneous delivery. Without a deed, a gift of property is VOID (not voidable: it simply does not exist).
Types: simple, modal (subject to a charge), for value (with compensation), remuneratory, with a usufruct, with a reserved power of disposal.
REVOCABILITY (arts. 644, 647, 648 CC): the subsequent birth of children, ingratitude (an offence against the donor or any of their family), or failure to perform the charge attached to a modal gift.
IMPINGING ON THE FORCED SHARE (arts. 654-656 CC): if the gift exceeds the freely disposable third, it is reduced on the donor's death so as to respect the forced heirs' entitlement.
ISD (Ley 29/1987): progressive rates with a multiplier based on the relationship. CCAA with a 99 % relief for Groups I-II: Madrid, Andalusia, Murcia, Extremadura, Galicia, the Canary Islands, Castilla y León (these vary; the rules in force at the time must be checked). Deadline: 30 working days from the gift.
FAMILY-BUSINESS REDUCTION (art. 20.6 LISD plus art. 33.3.c LIRPF): gifts between spouses or to descendants of sole traderships or shareholdings carry a 95 % ISD reduction and an EXEMPTION for the donor's capital gain for IRPF purposes. Requirements: performing management duties, remuneration above 50 % of income, ownership, and holding on for 5/10 years.
The donor's IRPF: a capital gain or loss taxed at the savings rate (19-28 %). It is exempt only where the family-business reduction applies.
IIVTNU for urban property: payable by the recipient, within 30 working days.
Natural connections: isd_donaciones (modelo 651), plusvalia_iivtnu (for urban property), nota_simple_rp, cambio_titularidad_catastro.

Deed of gift (donación): frequently asked questions

Deed of gift (donación): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is from €29: Our fee 29 €. If you are giving property, a notarial deed and registration at the Land Registry (several hundred euros). ISD varies by autonomous region, plus the donor's IRPF and the IIVTNU for urban property.. Managora's fee is €35.09, 21% VAT included (€29.00 net + €6.09 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: ISD depending on the CCAA (a 99 % relief in Madrid, Andalusia, Murcia and others for Groups I-II). The donor pays IRPF on the capital gain. IIVTNU for urban property..

Deed of gift (donación): how long does it take?

ISD: 30 working days from the gift. IIVTNU: 30 working days. Registration at the Registro de la Propiedad (Land Registry): 15-30 days.

Deed of gift (donación): which documents do I need?

You need to have to hand: DNI / NIE (identity numbers) of the donor and the recipient., For property: the nota simple registral (Land Registry extract), the referencia catastral (cadastral reference) and the latest paid IBI (council property tax) receipt., For a vehicle: the registration document, the technical data sheet and a DGT (Traffic Authority) report., For company shares: a certificate from the register of shareholders., For the family-business relief: documents evidencing the requirements of art. 20.6 LISD (ownership, performance of management duties, percentage of remuneration)., For a reserved usufruct: a description of the right reserved.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Notario + AEAT/CCAA (ISD modelo 651) + Ayuntamiento (IIVTNU si urbano). You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Notario + AEAT/CCAA (ISD modelo 651) + Ayuntamiento (IIVTNU si urbano) ↗.

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