Donatio mortis causa in Catalonia: a gift taxed as inheritance
Until now, giving an asset away during your lifetime in Catalonia meant a double tax penalty. The recipient paid Gift Tax, with far narrower reliefs than those available for an inheritance. The donor had to pay personal income tax (IRPF) on the capital gain generated.
The donatio mortis causa with immediate delivery, regulated by article 632-14 of the Civil Code of Catalonia, lets you advance assets during your lifetime while keeping the tax protection of an inheritance. According to the client, the Resolution of 14 July 2026 of the Directorate-General of Taxes and Gaming of the Government of Catalonia has unified the criterion in favour of the taxpayer.
This situation led many families to hold off on transferring their assets. There is now an alternative worth knowing about.
What a donatio mortis causa with immediate delivery is
It is a legal instrument that allows the recipient, for example a child, to enjoy and dispose of the asset immediately, during the donor’s lifetime. Even so, legally the transfer is treated as made by reason of death.
Until now, the Catalan Tax Agency took the view that immediate delivery of the asset meant it had to be taxed as an ordinary gift. The new 2026 criterion treats this arrangement in the same way as the succession regime, which opens the door to significant tax optimisation.
If you want to see how it compares with other options, you will find more detail in Succession agreement or gift mortis causa: which to choose in Catalonia and in Gift or inheritance? Advantages, risks and tax implications.
The donor pays no income tax on the capital gain
When someone gives away a property or shares in the ordinary way, they must pay IRPF on the capital gain generated. With a donatio mortis causa, because it is a succession title, no capital gain or loss arises on the donor’s income tax return.
The recipient pays Inheritance Tax
The relative who receives the asset is taxed under Inheritance Tax instead of Gift Tax. This makes it possible to apply:
- Kinship reductions: allowances for spouses, children, parents and grandchildren which, in many cases, bring the tax payable down to symbolic amounts or zero.
- Preferential rate scale: access to the progressive reliefs on the tax liability that apply to the family group under inheritance rules.
- Primary residence and family business: the regional reduction percentages are kept when the legal requirements on age, continuity and retention are met.
You can read more on the tax side in The most common reliefs in Catalan inheritance tax.
You have six months to settle the tax
A traditional gift requires the taxes to be settled within 30 business days. A donatio mortis causa is treated like the succession regime and gives a period of 6 months from the date it is executed. That leaves you much more room to plan.
Frequently asked questions
What is the main advantage of a donatio mortis causa over an ordinary gift?
The donor generates no capital gain for IRPF, and the recipient is taxed under Inheritance Tax, with wider reliefs than those for gifts.
Who can receive the asset with these advantages?
Kinship reductions apply to spouses, children, parents and grandchildren, depending on the family group under inheritance rules.
How long do I have to pay the tax?
Six months from execution, instead of the 30 business days for an ordinary gift.
Is it always worth it?
Not always. The real saving depends on the value of the estate and on each family’s situation.
Review your case before signing anything
The 2026 reform makes it possible to transfer assets to your children during your lifetime at a much lower tax cost in Catalonia. Because the saving depends on each family, the case needs to be studied before you sign. If you want to plan the transfer of your family assets, see how we can help on our Inheritance page or contact us.
