Tools to help with housing sons and daughters

In recent weeks the Increase donations Those mothers and fathers have recently visited their daughters and sons so that they can acquire their first home or buy a car, which can face some unexpected costs … or, simple, to help them get to the end of the month.

The General Council of Notaries of the Stands has recently reported on the increase in donations that have increased by 133 % Since 2016. They are gifts that parents do to their sons and daughters and,,, largelythey are given a house or a quantity Money to finance access To a house.

In Álava, Bizkaia, Gipuzkoa and Navarra An increase in the number of donations in these years has also been done, but is not so accused. It has stayed in 9.2 %. In particular, the autonomous community of the Basque Country made of 2,919 donations made in 2016, made at 3,453 in 2024. On the contrary, the number of these operations has decreased: from 1 641 in 2016, to 1 529 in 2024.

In the opinion of María Longarte Ulaciawho practice as a notary in Bergara (Gipuzkoa), one of the reasons why the number of donations in our area has not risen, it can be here “Other formulas are used “ To help descendants and who are more flattering for tax purposes, such as The follow -up pact and loans. Notaries usually study the case of each family and recommend the most suitable tool.

The Loans between family membersFor example, they are “common operations” in our environment, in the words of Longarte. This formula is exempt from payment and an interest rate of 0 % can be determined between fathers/mothers and children, in addition to deduction in the profit and loss account. “However, the loan must be returned and you cannot always”.

According to the current tax rules of the CADV, The most attractive formulaIn principle it can be The Future Pact. It’s about it promote part of the inheritance To a son or daughter and, while the parents, deliver a property or an amount of money. In this case, the parent is also not taxed and the sons and daughters, provided that the value of receiving at all amounts to no more than 400,000 euros.

Of course this pact is usually taken into account in the final legacy; What can match the spouse or want to leave the rest of the children after death. Sometimes what remains in these pacts of the final inheritance is discounted.

The donations They work differently. “They are a gift that everyone can visit with everyone and in all cases the recipient has a tax burden of 1.5 %,” says Longarte. For the donor, however, it is different if what he has donated is an amount or a property, because if he gives property, he must pay 25 % of the heritage profit.

That is why some families decide to sell these properties and, after paying the corresponding taxes, distribute a profit among sons and daughters to help them acquire their own houses.

These are the tax standards that are currently being applied since then The tax reform in which they work in the regional deputations and that can be agreed in the near future, It can make changesEspecially with regard to the tributary of donations.

In the words of Longarte, in those communities of the state that do not have their own tax regulations, “they do not have the option to make a follow -up pact in the same circumstances as here, so they resort to the formula of the donation.”

Asked by What do they donate most The parents of her sons and daughters, the notary of Bergara is clear: A accommodation they have received in inheritance or the second house. However, he has also known cases of garage donations, commercial buildings or business participations.