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Spanish Gift Tax Calculator

Work out what a recipient pays in Spanish gift tax and compare the same gift across all fifteen mainland regions, with the public deed and the origin of the money built into the sum.

The region that counts is where the gifted property sits or, for anything other than property, where the recipient lives. Never the donor's.

Payable in Comunidad de Madrid
€124.07
Effective rate
0.12 %
Rebate applied
99 %

The same gift costs €0.00 in Aragón and €5,000.00 in Galicia. For a gift of money that difference turns on where the recipient lives.

Earlier gifts and other details

Fill these in only if they apply to you. Earlier gifts from the same donor change the answer in two separate ways: the state accumulation rule, and the ceilings Aragon and the Valencian Community set for themselves.

Deadline to file and pay

Thirty working days from the day after the gift, under article 67.1.b of the Regulation. Saturdays, Sundays and national holidays are skipped; a regional or local holiday can stretch it further still.

How the figure is built

How the figure is built
Value of the gift€100,000.00
Taxable base€100,000.00
− Regional kinship reduction€0.00
Net taxable base€100,000.00
Gross tax (general scale)€12,407.03
Wealth multiplier (article 22.2)× 1
Tax due€12,407.03
− Regional rebate (99 %)€12,282.96
Tax payable€124.07

Rules applied: D.Leg. 1/2010, arts. 23, 24 y 25.2, per chapter IV of the Ministry of Finance's «Tributación Autonómica. Medidas 2026».

The same gift in all fifteen regions

Every regional tax agency answers for its own territory only, so this comparison exists in no official source.

The same gift in all fifteen regions
RegionNet baseRebatePayable
Aragón€0.0099 %€0.00
Cantabria€100,000.00100 %€0.00
Comunitat Valenciana€0.0099 %€0.00
Illes Balears€100,000.00100 %€0.00
Canarias€100,000.0099.9 %€12.42
Comunidad de Madrid€100,000.0099 %€124.07
Castilla y León€100,000.0099 %€124.15
Extremadura€100,000.0099 %€124.15
La Rioja€100,000.0099 %€124.15
Región de Murcia€100,000.0099 %€124.15
Andalucía€100,000.0099 %€126.20
Castilla-La Mancha€100,000.0095 %€620.77
Principado de Asturias€100,000.000 %€2,000.00
Cataluña€100,000.000 %€5,000.00
Galicia€100,000.000 %€5,000.00

Catalonia and Galicia cut the rate to 5 % instead of rebating the bill, so they appear among the most expensive despite having the cheapest scale.

Four regional levers are computed: the region's own kinship reduction, the scale, the wealth multiplier and the rebate on the tax due. Disability rebates are not applied, because only two regions grant one and in different shapes, and family-business reductions are entered by hand. The Basque Country, Navarre, Ceuta and Melilla are out of scope. A gift can also create a capital gain in the donor's income tax and, for urban land, a municipal plusvalía payable by the recipient.

Video: how to use the calculator

1

A gift is not a small inheritance

Both are governed by the same 1987 statute and share the scale and the wealth multiplier, but that is where the resemblance ends. A gift carries no household-goods presumption. There is no state kinship reduction: article 20.5 says that where the region has not legislated one, the net base equals the taxable base in every case, and only Aragon and the Valencian Community have written their own. Almost no debts come off, because article 17 admits only a debt secured by a real right over the very asset given and formally assumed by the recipient. And there is no extension. Those four differences are why the same sum is taxed very differently depending on whether it arrives during life or on death.

2

Which region charges, and why here there is a choice

For an inheritance the region is the one where the deceased lived, and nobody chooses that. For a gift the connecting factor is different: article 32.2.b of Act 22/2009 puts a gift of real property in the region where the property sits, and 32.2.c puts everything else in the region where the recipient lives. So for a gift of money, where the recipient lives decides. That makes the comparison table on this page usable rather than merely illustrative, because a child who has moved is taxed under the rules of their current region, not their parents’.

3

The public deed and the origin of the money

This is where almost every published calculator goes wrong, because they treat the regional rebate as automatic. It is not. Madrid, Andalusia, Castilla y León, Murcia, Extremadura, La Rioja, the Balearic Islands, Castilla-La Mancha, the Canary Islands and the Valencian Community all condition their relief on the gift being recorded in a public document, and several add that where the gift is money or a bank balance, the origin of the funds must be evidenced and stated in the deed itself. Madrid exempts gifts under 10,000 € from that requirement and Andalusia gifts under 5,000 €, in both cases counting what the same person gave over the preceding three years. Below those thresholds a transfer is enough; above them it is not. This calculator asks about both and, when one is missing, names it.

4

The cheap scale is not the cheap region

Catalonia and Galicia cut the rate on gifts to parents, children and spouses to 5 %, and Asturias and Cantabria also have reduced scales of their own. That sounds like the cheapest place to give, and it is the reverse. Eleven regions leave the scale alone and instead rebate between 99 % and 100 % of the whole bill, so it goes to zero outright. On a 200,000 € gift from parent to child, Cantabria and the Balearic Islands charge nothing, Madrid charges 316 €, and Catalonia and Galicia charge 10,000 € with their 5 % scale. A rate cut is a discount; a rebate on the tax due is a pardon.

5

Splitting the gift across years does not work

The most repeated piece of advice on this tax is to split a gift so it does not climb the scale. Article 30.1 disarms it: gifts from the same donor to the same recipient inside three years count as one transmission, and the tax on the new one is its net base at the AVERAGE rate of the theoretical accumulated total. In practice the second gift pays at the rate the pair reaches together, not at its own. Article 30.2 extends the rule to four years where the donor dies and the gifts join the estate. The calculator applies both and shows what the accumulation added.

6

Gift tax is not the whole bill

Giving away an asset that has gone up in value creates a capital gain for the DONOR under articles 33.1 and 34.1.a of Act 35/2006, and article 33.5.c refuses the symmetric loss: if the asset is worth less than it cost, the loss does not count. Giving urban land also triggers the municipal plusvalía, which on a gratuitous transfer is paid by the recipient. A calculator that returns 0 € on a 99 %-rebated gift and says nothing else has answered the wrong question. Both pieces are outside the sum here, but both are named and linked.

7

What this tool computes and what it does not

Four levers are computed per region, and they are the four the regions actually move on gifts: their own kinship reduction, the scale, the wealth multiplier and the rebate, each with its formal conditions. Disability rebates are not applied, because only the Valencian Community and Castilla-La Mancha grant one and in different shapes, and applying two of fifteen would bias the comparison: if one applies to you, the figure shown is a ceiling. The article 20.6 family-business reduction and the regional housing and start-up reductions are not inferred either; they go in by hand in the field provided. The Basque Country, Navarre, Ceuta and Melilla are outside the Ministry’s chapter IV and outside this tool.

Worked example

Example: a father gives his daughter 200,000 € in a public deed, with the origin of the money evidenced, and she holds no wealth of her own. There is no state reduction, so the net base is the full 200,000 €. In Madrid the scale produces gross tax of 31,621.21 €, the multiplier is 1 and the 99 % rebate leaves a bill of 316.21 €. Without the deed the same 200,000 € pays the full 31,621.21 €, a hundred times more. The same gift costs nothing in Cantabria and the Balearic Islands, 31.64 € in the Canary Islands, about 124 € in Aragon and the Valencian Community thanks to their own reductions, 3,164 € in Castilla-La Mancha, 10,000 € in Catalonia and Galicia, and 10,500 € in Asturias, which is the most expensive.

Frequently asked questions

Who pays Spanish gift tax, the giver or the receiver?
The receiver. Article 5.b of Act 29/1987 names the donee as the taxpayer, and that cannot be changed by agreement between the parties as far as the tax office is concerned. The donor does not pay this tax, but may pay a different one: giving away an asset that has appreciated surfaces a capital gain in the donor’s income tax on the difference between the acquisition value and the value at the date of the gift.
How much can you give a child in Spain tax-free?
There is no state exempt amount. Article 20.5 says that with no regional reduction the net base equals the taxable base, so the first euro is already taxed. What does exist are regional rebates that take the bill to almost nothing: eleven regions rebate between 99 % and 100 % for children and spouses. Aragon reduces 100,000 € and the Valencian Community another 100,000 €, rising to 156,000 € where the recipient is under 21. And Madrid rebates 100 % of gifts that do not reach 1,000 €.
Do you need a deed to give money to a child in Spain?
For the gift to be valid, not always. For the region to apply its rebate, almost always yes. Ten regions require a public document and several add that the origin of the money must be evidenced and stated in the deed. Madrid exempts gifts under 10,000 € and Andalusia gifts under 5,000 €, counting what the same person gave in the preceding three years. Above those thresholds a bank transfer with no deed loses the whole relief.
What is the deadline for the modelo 651?
Thirty working days from the day after the gift is made, under article 67.1.b of the Regulation. Working days means Saturdays, Sundays and public holidays do not count, so in practice it is around forty-five calendar days. And there is no extension: article 68.1 offers one to acquisitions on death only. Modelo 651 is the common reference, though each region has its own form and its own electronic office.
Can I split a gift across several years to pay less?
Not within three years. Article 30.1 treats every gift from the same donor to the same recipient inside a three-year window as a single transmission and computes the new one at the average rate of the accumulated total. On top of that, if the donor dies within the next four years, article 30.2 adds the gifts to the estate. Aragon and the Valencian Community go further and measure their own ceilings over what was given in the preceding five years.
Which Spanish region charges the least gift tax?
For children and spouses in 2026 the bill is nothing in Cantabria and the Balearic Islands, which rebate 100 %, and almost nothing in the Canary Islands at 99.9 % and in Andalusia, Castilla y León, Extremadura, La Rioja, Madrid, Murcia and the Valencian Community at 99 %. Aragon and the Valencian Community add reductions of their own. Castilla-La Mancha slides from 95 % down to 85 % as the base grows, and Aragon loses its rebate entirely above 500,000 €. Asturias is the most expensive: it rebates nothing, and its reduced scale demands a deed and a recipient holding no more than 402,678.11 €.
Is it better to give during life or leave it in a will?
It depends on the region and on the asset, and there is no general answer. An inheritance carries the state kinship reduction and, for the main home, a 95 % reduction; a gift carries neither unless the region created one. Against that, giving lets you choose the moment and, for money, the region that applies is the child’s. On the other side, the donor may be taxed on the capital gain in their income tax, which does not happen on death, because the so-called plusvalía del muerto is exempt.
What if the recipient lives outside Spain?
Where the recipient is not resident in Spain, or what is given is abroad, the second additional provision of Act 29/1987 applies. Since the Court of Justice of the European Union ruling of 2014 it gives a right to apply the rules of the region with the connection set out there rather than only the state ones. This calculator assumes a resident recipient and a mainland region, so that case is worth taking advice on.
What happens if I do not declare a gift?
The limitation period is four years from the end of the voluntary filing period, and until then the administration can assess the tax with surcharges, interest and penalties. The risk is higher than it looks with gifts, because a bank movement leaves a trail and several regions require the relief to be applied to what was declared without a prior demand: filing late does not merely cost a surcharge, in some cases it forfeits the whole rebate.
Does gifting a house trigger other taxes too?
Yes, two more. The municipal plusvalía, which on a gratuitous transfer is paid by the recipient under article 106.1.a of the consolidated Local Finance Act. And the donor’s capital gain in income tax, on the difference between what the house cost them and the value at which they give it. On top of that, the base for gift tax is not what the parties say the house is worth: since 2022 it is the Catastro’s valor de referencia, unless the declared value is higher.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: