Should you gift the home to your children now or leave it in inheritance? We compare both options and their taxation in Catalonia.
Inheritance · Updated October 2026 · 6 min read
Transferring a home to your children can be done in life (donation) or on death (inheritance). Each option has different advantages and costs.
The Inheritance Tax is paid (with the Catalan reliefs) and the capital gains tax, but there is no capital gain in the deceased's income tax.
It depends on the value, age, relationship and family situation. Between parents and children in Catalonia the inheritance is often cheaper thanks to the income-tax exemption; but a donation provides certainty and control in life. We plan it case by case.
Often the inheritance is cheaper between parents and children thanks to the deceased's income-tax exemption and the Inheritance Tax reliefs, but it depends on the case. We calculate it before deciding.
Yes, the donor may be taxed in their income tax on the capital gain generated, which does not happen in an inheritance. It is a key factor when comparing.
It depends: a gift is taxed under Inheritance and Gift Tax and also generates a capital gain in the donor's income tax; inheritance has no such income tax but is deferred over time. Both must be calculated.
Yes, by gifting the bare ownership and reserving the usufruct. That way you keep the use for life and reduce the tax base. It is a common planning tool.
There are reductions for gifts to children and descendants subject to requirements, for example for a primary residence or formalised by deed. We assess whether they apply to your case.
We analyse your case and plan the most advantageous option, both fiscally and legally.
