DONATION TAX IN GALICIA – updated 2023
Regulated by LEGISLATIVE DECREE 1/2011, of July 28, which approves the consolidated text of the legal provisions of the Autonomous Community of Galicia regarding taxes ceded by the State. – Official Gazette of Galicia of 20-10-201
I.- TAXABLE BASE
The amount received in Donation.
II.- REDUCTION IN THE TAXABLE BASE:
In addition to the expenses and debts applicable to the donated property, the following:
- Reduction for the acquisition of money destined to the acquisition of a habitual residence in Galicia.
- Reduction for the acquisition of assets and rights related to an economic activity and participation in entities.
- Reduction for the acquisition of farms and rustic properties.
- Reduction for the acquisition of goods and rights related to an economic activity, participation in entities and agricultural exploitations in succession agreements.
- Reduction for the acquisition of forest estates that are part of the area of joint management and commercialization of productions carried out by groups of forest owners endowed with legal personality.
- Reduction for the acquisition of goods intended for the creation of a company or professional business.
- Reduction for the acquisition of rural properties.
III.- TAX RATE:
In the case of acquisition of goods and rights by donation or any other legal transaction free of charge, ” intervivos “, for the following cases:
(a) Group I: acquisitions by descendants and adoptees under 21 years of age,
(b) Group II: acquisitions by descendants and adoptees aged 21 or over, spouses, ascendants and adopters
And provided that the donation is made by means of a notarial deed at a Spanish notary.
This is the rate applicable to the tax:
| Net base Up to euros | Full fee (euros) | payable base Up to euros | Applicable rate Percentage |
| 0 | 0 | 200,000 | 5% |
| 200,000 | 10,000 | 400,000 | 7% |
| 600,000 | 38,000 | Onwards | 9% |
In all other cases , that is, when:
- The donee is not among the relatives of Groups I and II
- The donation is not formalized in a Spanish notarial act
| Payable base Up to euros |
Full fee (euros) |
Rest of the payable base Up to euros |
Applicable rate Percentage |
| 0.00 | 0.00 | 7,993.46 | 7.65% |
| 7,993.46 | 611.50 | 7,987.45 | 8.50% |
| 15,980.91 | 1,290.43 | 7.987,45 | 9,35% |
| 23.968,36 | 2.037,26 | 7.987,45 | 10,20% |
| 31.955,81 | 2.851,98 | 7.987,45 | 11,05% |
| 39.943,26 | 3.734,59 | 7.987,46 | 11,90% |
| 47.930,72 | 4.685,10 | 7.987,45 | 12,75% |
| 55.918,17 | 5.703,50 | 7.987,45 | 13,60% |
| 63.905,62 | 6.789,79 | 7.987,45 | 14,45% |
| 71.893,07 | 7.943,98 | 7.987,45 | 15.30% |
| 79,880.52 | 9,166.06 | 39,877.15 | 16.15% |
| 119,757.67 | 15,606.22 | 39,877.16 | 18.70% |
| 159,634.83 | 23,063.25 | 79,754.30 | 21.25% |
| 239,389.13 | 40,011.04 | 159,388.41 | 25.50% |
| 398,777.54 | 80,655.08 | 398,777.54 | 29.75% |
| 797,555.08 | 199,291.40 | Onwards | 34.00% |
IV.- TAX RATE ADJUSTMENTS
The tax rate for the inheritance and gift tax will be obtained by applying to the full rate the corresponding multiplying coefficient of those indicated below, established based on the pre-existing assets of the taxpayer and the group, according to the degree of parentship indicated in the article 6.two of the consolidated text:
| assets Euros | I and II | III | IV |
| From 0 to 402,678.11 | 1 | 1.5882 | 2 |
| From more than 402,678.11 to 2,007,380.43 | 1 | 1.6676 | 2.1 |
| From more than 2,007,380.43 to 4,020,770.98 | 1 | 1.7471 | 2.2 |
| More than 4,020,770.98 | 1 | 1.9059 | 2.4 |
TLACORP 2023
