At Welex, law and accountant firm in Marbella, we are pleased to explain a topic of great relevance to non-residents in Andalucía, Spain: donations. As experts in this area, we know the importance of understanding the legal and fiscal aspects involved in donations from non-residents in Spain.

Our aim is to provide you with the information you need to make informed decisions and ensure that your donations are made in accordance with current legislation in Spain. Rely on our knowledge and experience in the field of non-resident donations in Andalucía, Spain, as we guide you through this important legal process.



In the event that you are the owner of a property in Andalusia, Spain, and you are considering the possibility of donating it to a relative, we would like to inform you about the following aspects of the donation that may be of interest to you.

We assume that you are not resident in Spain for tax purposes, therefore you are obliged to appoint a person who is resident in Spain to be your representative in front of the Spanish Tax Office in relation to inheritance and gift tax in Spain.

Inheritance and gift tax are applicable throughout Spain and in the case of the acquisition of real estate located in Spain, the non-resident in Spain who receives the gift has the option to choose between the application of the state tax regulations or the regulations of Andalusia, Spain, in our case.

In the Autonomous Community of Andalusia, Spain, there is a 99% tax rebate for certain family members receiving the donation, which would be the following:


– Family members considered as Group I: Descendants, natural or adopted, under 21 years of age.


– Family members included in Group II: Descendants and adoptive descendants aged 21 or over. Spouses, ascendants or adoptive parents of any age.

Another factor to take into account when calculating inheritance and gift tax is the compulsory application of a multiplier coefficient for the different groups of family members. In the aforementioned cases of Groups I and II, the multiplier coefficient is 1.0.  In the case of relatives included in Group III (2nd and 3rd degree collateral relatives by blood or affinity, ascendants or descendants by affinity) the coefficient would be 1.5 and in Group IV (more distant degrees of kinship and strangers) 1.9.


Keep reading here. 


If you need advice on donations from non-residents in Andalusia, Spain, do not hesitate to contact Welex, law and accountant firm in Marbella. We are here to assist you through the whole Spanish legal and tax process.


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