It is better donar the house or leave it in inheritance?

¿Es mejor donar la vivienda o dejarla en herencia?

It is the eternal question. A lot of people pose how transmit the familiar house or another real estate before dying and the donation is used to to be an option to consider. However, the figures recopiladas by the National Institute of Statistics (INE) reveal that the houses inherited win by goleada to the donadas. One of the factors that influences in this decision is the fiscal cost, that is different in each autonomous community.

In the past month of March transmitted 63.537 houses, of which 21,2% were in inheritance and only 2,2% in donation. And if we see the weight that these two alternatives have had on the total of houses traspasadas in the month of March of the last six years see that it is very similar: the houses inherited represented among 17% and 21% of the total and the donadas, among 2% and 3% of the total.[The supreme endorses the discount in 29% of the hire of a hotel by the economic crisis]Why there are more houses left in inheritance that transmitted in life? There are several factors that answer to this question. Elena Serrano, skilled lawyer in taxation and founder of the dispatch Eslawyer, ensures that it sees a lot of cases in that it prefers leave the house in inheritance by a sentimental subject. “Usually the people wants to live in his house until it dies”, adds.

José María Mollinedo, general secretary of the Union of Technicians of Property (Gestha),ensures that the most common in our country is that the citizens possess a house and a banking account, by what is difficult that donen his house in life to a son “unless have a second residence. Besides, it would go in in conflict if has more than a son to the hour to do the donation among the distinct parts”.

Therefore, it remembers that the most common is that the parents yield his belongings to his children by means of the inheritance, no by a donation. “Our culture is more proclive to the inheritance because usually it has a very only, no so much by the main weight of the taxation of the donations”, signals.

The taxation is another important point to take into account. In some autonomous communities (with competition on the Tax of Successions and Donations) the donations are used to to be more gravosas to effects of his taxation that the inheritances. These have bonuses, reductions and autonomic deductions. Instead, in the donations only exist some of these fiscal advantages.

The beneficiario of the donation will have to pay the Tax of Successions and Donations (ISD),to the equal that in the case of the inheritances but with some harder conditions, since in the calculation of the base liquidable do not apply the planned reductions by age and kinship.

However, there are lawyers that remember that although at present there are regions where the taxes to pay by a house inherited or donada are the same, the regulation can change if the day of morning another Government decides to delete the fiscal advantages. Like this, they signal that it can be interesting make a donation of the house to the children receiving to the current bonus.

To continuation go to see how taxes each autonomous community the transmission of a house in inheritance or in donation:

Catalonia
In transmissions of the usual house in favour of spouses or children in the inheritance applies an improvement of the reduction of 95%, until a limit of 500.000 euros by the conjoint value of the house. Instead, if the transmission does in life the reduction is also of 95% but until a maximum of 60.000 euros.

Galicia
By acquisition of the usual house of the causante there is an improvement of the state reduction, in function of the kinship with the causante. Like this, there is a reduction of 100% when the acquisition corresponds to the spouse, with the limit of 600.000 euros. And the quantity is variable in function of the value of the house, when it purchases by children or adopted, or ancestors. 

[The supreme endorses the discount in 29% of the hire of a hotel by the economic crisis] In a donation only there is a reduction if what dona is money in favour of the minor children of 35 years with the purpose to buy an usual house. Then the reduction is of 95% of the base imponible of the tax. This yes, the donatario will have to buy the house in the six following months to the donation. 

Andalucia
If the heir purchases the usual house of the causante and that has constituted the usual residence of the adquiriente, has a reduction of until 99,99%. Instead, in the case of the donation, only there are fiscal advantages if what dona is money to buy an usual house: in this case the reduction is of 99% in the quantities donadas, until a maximum of 120.000 euros. But the donatario has to be minor of 35 years or have a degree of minusvalía equal or upper to the 33 %. Besides, the pre-existing heritage of the donatario can not be upper to 402.678,11 €. And the house has to be situated inside Andalucia.

Asturias
In this community if it inherits a house enjoys of a reduction that goes in function of the real value of the real estate. 
   [The supreme endorses the discount in 29% of the hire of a hotel by the economic crisis] And if it receives a money in donation  in favour of a minor descendant of 35 years with the purpose to buy the first house, then there is a reduction of 95%. This yes, the maximum base of the reduction will not be able to surpass the 60.000 euros and the house, bought in the term of six months, has to be situated in Asturias and can not sell in five years. 

Cantabria
The person that inherit the usual house of the causante, will enjoy of a reduction of until 98% without limit of quantity and requires a period of permanence of 3 years. Instead, in a donation yes that there is a limit of quantity: there is a bonus of 99% of the quota but only until the first 200.000 euros of the real value of the house, that has to be situated in this C.To. Another problem is that it has to be the usual house of the donatario and this can not sell it in five years. 
Also there is a bonus of 99% until the first 100.000 euros donados for the purchase of an usual house. 

The Rioja
There is an own reduction of the 95 % in acquisition mortis cause of the usual house of the causante, whenever the causahabientes are spouse, downward or adopted, ancestors or adoptantes, or collateral relative elder of 65 years that had coexisted with the causante during the 2 anterior years to the demise and that maintain in the heritage of the adquirente 5 years and with the limit of 122.606,47 euros for each subject passive.

In the case of the donation, there is reduction if what dona is money for the purchase of the first house, situated in this community, and is of 100% of the quota, until a limit of 200.000 euros. This deduction also applies when the money received allocate to cancel or amortise partially the mortgage of an usual house.  

Also there is applicable deduction to the donations of houses of parents to children, from among 16 and 40 years, that go to constitute the usual house (situated in this region): variable quantity in function of the real value of the house donada. They establish 7 tracts that go from 0 % applicable to houses with upper value to 300.506 euros until the 100 % applicable when the house has an inferior value to 150.253 €. 

Murcia
In this region if dona or leaves in inheritance the usual house there is a reduction of 99%. There is a special deduction of 100% if the donatarios have lost his house in the earthquake of Lorca. 

Valencian community
In the acquisitions of the usual house of the causante, will apply , with the limit of 150.000 euros a reduction of 95% of the value of said house, whenever the causahabientes are the spouse, ancestors or downward of that, or collateral relative elder of sixty-five years that had coexisted with the causante during the two anterior years to the demise, and that the acquisition maintain during the five following years to the demise of the causante. 

And a bonus in acquisition of house inter alive of 75% with a limit of 150.000 euros.

Aragon
There is a reduction of 99% in the houses inherited with a limit of 125.000 euros. And in the case of the donation of house, the reduction is of 100% if it does in favour of the spouse and of the children but when the house have a value that do not exceed of the 100.000 euros. 

Castilla- La Mancha
In inheritance and in donation the spouses, ancestors and descendants only pay 5% of the quota tributaria. 

Canaries
In the acquisitions of the usual house of the causante by spouses, downward or adopted and main collateral relatives of 65 years applies a reduction of 99% with a limit of 200.000 euros of value of the house, that has to be rooted in this community.  In the case of the house donada to minor children of 35 years the reduction is of 85% with the limit of 24.040 euros; of 90% if the donatarios have a degree of minusvalía upper to 33%, with the limit of 25.242 euros, or of 95% if the degree of minusvalía is equal or upper to 65%, with the limit of 26.444 euros. 

Extremadura
In the case to inherit the usual house of character protected the reduction is of 100%. If it is not it, the reduction varies in function of the value of the real estate. [The supreme endorses the discount in 29% of the hire of a hotel by the economic crisis]. Also there is a reduction to the donation of the real estate (situated in this region) that constitute the usual house of the children: 99% applicable on the first 122.000 euros. 

Balearic Islands
There is a reduction of 100% of the value of the house inherited, with the limit of 180.000 euros by each subject passive. In the case of a house donada there is also reduction in favour of minor children of 36 years and with an inferior heritage to the 400.000 euros: the reduction is of 57% of the value of the real estate whenever this do not surpass the 180.000 euros and do not have a surface of more than 120 m2. 

Madrid
The reduction by acquisition of the usual house in inheritance is of 95% although the limit of the reduction fixed in 123.000 euros and reduces the period of permanence to 5 years. In the donation the Community of Madrid applies a bonus of 99% of the quota of the Tax, with what the donatarios only will have to ingresar 1% of the quota tributaria. 

Castile and Leon
In this region the ISD has an only price, by what in the cases in that it was not of application any reduction, bonus or exemption, the fiscal cost to transmit a house is the same so much if it transmits by donation as by succession. In the case in that the transmission produce by succession, apply the following fiscal profits:

In the first place, a reduction in the base imponible of 95%, with a limit of 122.606,47 euros, when the house transmitted was the usual house so much of the causante as of the adquirente (heir) and this adquirente was spouse, downward or adopted of the causante. This fiscal profit is established by the State.

Second, the descendants and adopted, spouses, ancestors and adoptantes of the causante can apply a reduction in the variable base calculated by difference among 250.000 euros (from the next 1 July) and the rest of reductions that can apply the adquirente. This fiscal profit is established by the Community of Castile and Leon.

In the case of the donations, does not apply any bonus to the transmission of house. The Community has established a reduction in the base imponible of 99% in the donations of money effected by ancestors or adoptantes destined to the acquisition of the first usual house by minor youngsters of 36 years. The maximum amount of the donation with right to deduction is of 120.000 euros, with general character or of 180.000 euros when the donatario have the legal consideration of person with disability in equal or upper degree to the 65 by 100.

Basque Country
The acquisition of the usual house so much in life as in inheritance enjoys of a reduction of 95% in the base imponible of the tax, with the maximum limit of reduction of 215.000 euros. This yes, the beneficiario has to have lived in the house during the two anterior years to the transmission. 

Navarra
In this community the house inherited by one or varied of the brothers of the causante tributará to the special type of gravamen of 0,8%, whenever they fulfil a series of conditions, as that the adquiriente had coexisted with the causante during the five anterior years to the demise or that the house was his usual residence. 
Regarding the houses transmitted in donation, are exentas of taxation by the ISD whenever the beneficiario was descendant on line direct by consanguineidad or adopted and accredit a degree of equal or upper disability to 65%. 


News of Idealist, written by: @pmartinez-almeida
19 May 2016
 

 

 
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