This trend reflects the difficulty young people under 30 face in becoming independent, as 85% cannot afford their own home. Those who do manage to access housing must allocate up to 92% of their salary to this expense, forcing families to act as a “legal mechanism of intergenerational solidarity.”
Data from the General Council of Notaries shows that donations rose from 32,623 in 2017 to 54,735 in 2024. Furthermore, the weight of donations in the total number of notarial acts has doubled, rising from 7.1% to 14.1% in the same period, at the expense of inheritances.
“"It is always better to inherit than to donate."
This sustained increase since 2021, according to María Teresa Barea, spokesperson for the General Council of Notaries, is also explained by the significant tax bonuses offered by autonomous communities such as Madrid, Valencia, and Andalusia, which can reach up to 99%.
In Catalonia, the donation tax for children has a reduced tax rate ranging between 5% and 9% depending on the amount, provided it is done via public deed. However, experts like Ignacio Barquín, a lawyer at Barcelona ABH, warn that each case must be studied, as donations can generate a high capital gain for the donor, who may pay up to 30% in income tax (IRPF).
