{"id":94431,"date":"2026-10-28T22:19:24","date_gmt":"2026-10-28T21:19:24","guid":{"rendered":"https:\/\/puntohabitat.es\/?p=94431"},"modified":"2026-10-29T05:59:53","modified_gmt":"2026-10-29T04:59:53","slug":"gift-family-loan-buy-home-catalonia","status":"publish","type":"post","link":"https:\/\/puntohabitat.es\/en\/gift-family-loan-buy-home-catalonia\/","title":{"rendered":"Giving a child money to buy a home in Catalonia: gift or family loan?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"94431\" class=\"elementor elementor-94431 elementor-94414\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-12208b2 e-con e-atomic-element e-flexbox-base e-default-div e-45adca4 \" data-id=\"12208b2\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"12208b2\" data-e-type=\"e-flexbox\" data-id=\"12208b2\">\n    \t\t<div class=\"elementor-element elementor-element-fe1fdb3 elementor-widget 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30px;padding:29px 22px;border-radius:20px}.ph-blog-guide .ph-btn{width:100%;font-size:15px}.ph-blog-guide [id]{scroll-margin-top:115px}}\n<\/style>\n<article class=\"ph-blog-guide\" lang=\"en\"><header class=\"ph-hero\"><div class=\"ph-hero-grid\"><div><p class=\"ph-label\">Family support and first homes \u00b7 Catalonia<\/p><h1>Helping your child buy a home in Catalonia: a gift or a family loan?<\/h1><p class=\"ph-lead\">The first decision is straightforward: will the money be repaid? If it is a gift, it is a donation. If there is a genuine obligation to repay it, it is a loan.<\/p><p class=\"ph-intro\">We explain who must meet each condition, how family relationships affect the rules and how the tax is calculated, with a \u20ac40,000 example and a timetable for buying in Barcelona.<\/p><\/div><figure class=\"ph-hero-image\"><img fetchpriority=\"high\" decoding=\"async\" alt=\"Aerial view of homes in the Eixample and Barcelona's Sagrada Fam\u00edlia\" height=\"799\" loading=\"eager\" src=\"https:\/\/puntohabitat.es\/wp-content\/uploads\/2024\/10\/Vender-un-piso-de-herencia-en-Barcelona-2.jpeg\" width=\"1200\"\/><figcaption>Family funding needs to fit the purchase budget and timetable.<\/figcaption><\/figure><\/div><div class=\"ph-takeaway\"><p><strong>Before choosing:<\/strong> consider a gift if there will be no repayment. If repayment is genuinely intended, document a loan with a realistic schedule. Calling a transfer a \u201cloan\u201d is not enough if the money is actually being given away.<\/p><\/div><nav aria-label=\"Guide contents\" class=\"ph-nav\"><a href=\"#comparison\">Gift or loan<\/a><a href=\"#relationship\">Family relationship<\/a><a href=\"#reduction\">Conditions and deadlines<\/a><a href=\"#calculation\">Tax calculation<\/a><a href=\"#example\">\u20ac40,000 example<\/a><a href=\"#loan\">Family loans<\/a><\/nav><\/header>\n<section class=\"ph-section\" id=\"comparison\"><div class=\"ph-reading\"><p class=\"ph-label\">01 \u00b7 Two ways to help<\/p><h2>Gifts and family loans: the main differences<\/h2><p>For a gift, the <strong>donor<\/strong> gives the money and the <strong>recipient, or donee,<\/strong> receives it. If a mother gives money to her son, she is the donor and he is the recipient. For a loan, the <strong>lender<\/strong> advances the money and the <strong>borrower<\/strong> receives it and must repay it.<\/p><div class=\"ph-table ph-compare\"><table><caption>A comparison for money transferred between private individuals<\/caption><thead><tr><th>Issue<\/th><th>Gift<\/th><th>Loan<\/th><\/tr><\/thead><tbody><tr><td>Repayment<\/td><td>The gifted money is not repaid.<\/td><td>There is a genuine obligation to repay.<\/td><\/tr><tr><td>Document<\/td><td>A public deed is required for the tax benefits explained in this guide.<\/td><td>An agreement identifying the amount, parties, interest and repayment terms. A simple loan can use a private agreement.<\/td><\/tr><tr><td>Tax<\/td><td>Inheritance and Gift Tax. The recipient files form 651 when the Catalan Tax Agency (ATC) has jurisdiction.<\/td><td>A private individual's loan falls within transfer tax (TPO) but is exempt from payment. The borrower files form 600.<\/td><\/tr><tr><td>Catalan filing deadline<\/td><td>Generally one month from the gift transaction or agreement.<\/td><td>One month from signing the loan agreement.<\/td><\/tr><tr><td>Afterwards<\/td><td>Retain the records and meet the conditions of any tax relief claimed.<\/td><td>Make and document the agreed repayments.<\/td><\/tr><\/tbody><\/table><\/div><p class=\"ph-spaced\">The right choice depends on the family's intentions and finances. A low tax bill does not make a gift the best option for everyone, and a loan's tax exemption does not remove the debt.<\/p><\/div><\/section>\n<section class=\"ph-section\" id=\"jurisdiction\"><div class=\"ph-reading\"><p class=\"ph-label\">02 \u00b7 The property's location is not enough<\/p><h2>When do Catalan gift tax rules apply?<\/h2><p>For a cash gift to someone resident in Spain, the competent authority and applicable regional rules generally depend on the autonomous community where the recipient spent the greatest number of days during the preceding five years. This period is measured date to date and ends on the day before the gift.<\/p><p>Therefore, <strong>buying a flat in Barcelona does not automatically make a cash gift taxable under Catalan rules<\/strong>. Residence abroad, recent moves between regions or funds located outside Spain require a jurisdiction check before filing.<\/p><p class=\"ph-source\"><a href=\"https:\/\/atc.gencat.cat\/es\/tributs\/isd\/donacions\/competencies\/\" rel=\"noopener\" target=\"_blank\">ATC: the competent authority for gifts<\/a>. Giving the property itself follows different rules from giving money.<\/p><\/div><\/section>\n<section class=\"ph-section\" id=\"relationship\"><div class=\"ph-reading\"><h2>How does the family relationship affect the rules?<\/h2><p><strong>A genuine loan between private individuals has no family-relationship limit for the TPO exemption.<\/strong> A mother can lend to her child, an uncle to a nephew, one spouse to the other, or a sibling or an unrelated person to another individual. This is not a deduction for relatives: the exemption applies to the loan. A contract, tax filing and actual repayment are still required.<\/p><p><strong>For a gift, the relationship does matter.<\/strong> There are two separate benefits: the 95% reduction for a descendant\u2019s first main home and the reduced gift tax rate schedule. They do not always apply together.<\/p><div class=\"ph-note ph-tax-explainer\"><h3>Two benefits applied at different stages<\/h3><p><strong>First: how much you can deduct.<\/strong> The 95% reduction lets you deduct part of the gift before calculating the tax. For example, if the first-home conditions and limits are met, \u20ac38,000 is deducted from a \u20ac40,000 gift: tax is calculated on the <strong>remaining \u20ac2,000<\/strong>. The child still receives the full \u20ac40,000.<\/p><p><strong>Next: which percentage applies.<\/strong> The reduced rate schedule sets lower percentages for certain gifts between relatives that meet the required formalities. Its first band is <strong>5%<\/strong>, applied to the first \u20ac200,000 of the amount remaining after reductions. In this example: \u20ac2,000 \u00d7 5% = <strong>\u20ac100 in tax<\/strong>.<\/p><p><strong>Both can apply together, but they have different conditions.<\/strong> If the child cannot claim the 95% reduction \u2014for example, because their income exceeds its limit\u2014 they can still qualify for the reduced rate schedule if its relationship and documentation requirements are met. In that case: \u20ac40,000 \u00d7 5% = <strong>\u20ac2,000<\/strong>. The reduced rate schedule does not itself require a first-home purchase or compliance with the age and income limits of that reduction.<\/p><p class=\"ph-small\">Both calculations assume that the child\u2019s pre-existing wealth does not exceed \u20ac500,000 and that there are no previous gifts to aggregate. The full conditions and limits are explained below.<\/p><\/div><div class=\"ph-table\"><table><caption>Cash gifts subject to Catalan tax rules<\/caption><thead><tr><th>Who gives to whom<\/th><th>How much you can deduct before calculating the tax<br\/><small>95% first-home reduction<\/small><\/th><th>Which tax percentage applies afterwards<br\/><small>Rate schedule applied to the remaining amount<\/small><\/th><\/tr><\/thead><tbody><tr><td>Parents \u2192 children; grandparents \u2192 grandchildren; other ancestors \u2192 descendants<\/td><td>95% of the gift, if the conditions and caps for this reduction are met.<\/td><td>Reduced schedule: 5%, 7% and 9%, in progressive bands, with the required formalities.<\/td><\/tr><tr><td>Children \u2192 parents; grandchildren \u2192 grandparents<\/td><td>This first-home reduction for descendants does not apply.<\/td><td>Reduced schedule: 5%, 7% and 9%, in progressive bands, with the required formalities.<\/td><\/tr><tr><td>Between spouses or legally recognised stable partners<\/td><td>This reduction does not apply simply because they are partners.<\/td><td>Reduced schedule: 5%, 7% and 9%, in progressive bands, with the required formalities.<\/td><\/tr><tr><td>Between siblings; uncles\/aunts \u2192 nephews\/nieces<\/td><td>This reduction does not apply.<\/td><td>Standard schedule: 7% to 32%, in progressive bands; then the group III multiplier.<\/td><\/tr><tr><td>Between cousins or unrelated people<\/td><td>This reduction does not apply.<\/td><td>Standard schedule: 7% to 32%, in progressive bands; then the group IV multiplier.<\/td><\/tr><\/tbody><\/table><\/div><p class=\"ph-small\">Adoptive family relationships also count. The legislation includes specific equivalent relationships, such as children of a spouse or stable partner and certain foster-care arrangements, which must be evidenced. This table concerns the benefits explained here, not every other relief that might apply in a special situation.<\/p><p class=\"ph-source\"><a href=\"https:\/\/atc.gencat.cat\/es\/tributs\/isd\/herencies\/grups-parentiu\/\" rel=\"noopener\" target=\"_blank\">ATC: family relationship groups<\/a> \u00b7 <a href=\"https:\/\/atc.gencat.cat\/es\/tributs\/isd\/donacions\/informacio-basica\/\" rel=\"noopener\" target=\"_blank\">reduced rates and notarial deeds<\/a> (Spanish).<\/p><\/div><\/section><section class=\"ph-section\" id=\"reduction\"><div class=\"ph-reading\"><p class=\"ph-label\">03 \u00b7 A first main home<\/p><h2>Catalonia's 95% reduction: conditions and limits<\/h2><p>Catalan rules allow a reduction of <strong>95% of the money gifted<\/strong> towards a descendant's first main home, subject to a <strong>maximum reduction of \u20ac60,000<\/strong>. This maximum rises to \u20ac120,000 where the recipient has a recognised disability of at least 65%.<\/p><p>The reduction is deducted from the amount on which tax is calculated. <strong>It is not a refund of 95% of the tax<\/strong> and does not mean there is nothing to pay.<\/p><div class=\"ph-note\"><h3><span class=\"ph-money\" style=\"white-space:nowrap\">\u20ac60,000<\/span> is the cap on the reduction<\/h3><p>It is not a universal limit on how much can be gifted, nor does it mean that any \u20ac60,000 gift is tax-free. Successive or simultaneous gifts are combined for these limits, including gifts from different ancestors.<\/p><\/div><ol class=\"ph-steps\"><li><strong>Relationship and purpose<\/strong><p>The money must be given to a descendant to acquire their first main home, including the legally equivalent relationships mentioned above. Buying just any property is not enough.<\/p><\/li><li><strong>Recipient\u2019s age: 36 or younger<\/strong><p>The child or descendant must not be older than 36 on the date of the gift. This age limit does not apply if they have a recognised disability of at least 65%.<\/p><\/li><li><strong>Recipient\u2019s income for this tax test: no more than \u20ac36,000<\/strong><p>The test uses the Spanish personal income tax return (IRPF) of <strong>the child or descendant receiving the money<\/strong>, not the parents\u2019 return. Add the recipient\u2019s general and savings taxable bases and subtract their personal and family allowances. The result must not exceed \u20ac36,000. This is not gross salary or cash paid into their account. For example: \u20ac30,000 + \u20ac2,000 \u2212 \u20ac5,550 = \u20ac26,450, below the limit.<\/p><p>The relevant latest IRPF return is determined under the ATC\u2019s rules. The FAQ below explains which return to use.<\/p><\/li><li><strong>Gift deed and purchase within the deadlines<\/strong><p>The deed must expressly state that the money is intended to acquire the recipient\u2019s first main home. The gift deed and the property purchase deed are different documents, with different deadlines.<\/p><\/li><li><strong>Acquisition and use of the home<\/strong><p>As a general rule, the recipient must acquire full ownership of the entire home; the legislation also allows an undivided share acquired by spouses or future spouses. If you are buying only a share with another person, that ownership arrangement needs checking. The occupation and residence requirements also apply.<\/p><\/li><\/ol><div class=\"ph-note\"><h3>Is <span class=\"ph-money\" style=\"white-space:nowrap\">\u20ac500,000<\/span> of existing wealth an eligibility limit for this reduction?<\/h3><p><strong>No.<\/strong> The \u20ac500,000 threshold is not a condition for the 95% relief. The recipient\u2019s existing wealth affects a different stage of the calculation: the tax multiplier.<\/p><\/div><h3 class=\"ph-spaced\">Plan the timetable before transferring money<\/h3><div class=\"ph-timeline\"><div><span>1 month<\/span><p>From delivery of the money to execute the <strong>gift deed before a notary<\/strong>.<\/p><\/div><div><span>6 months<\/span><p>From the gift to <strong>acquire the home<\/strong>. If there are several gifts, the clock starts with the first.<\/p><\/div><div><span>12 months<\/span><p>From acquisition to <strong>move into the home effectively and permanently<\/strong>, as a general rule.<\/p><\/div><div><span>3 years<\/span><p>Of continuous residence, subject to statutory exceptions. If occupation starts within the required 12 months, this period is counted from acquisition.<\/p><\/div><\/div><p class=\"ph-spaced\"><strong>It is not one month plus six months.<\/strong> Signing the gift deed a few weeks after receiving the money does not restart the purchase deadline. If the money is received on 10 January, the reference deadline for the gift deed is 10 February and for acquiring the home it is 10 July, not 10 August.<\/p><p><strong>Form 651 is a separate step:<\/strong> the recipient must file the tax return and pay any tax due within the general one-month period from the gift. They should not wait until buying the home. Arrange the deed and the tax filing within that first month.<\/p><p class=\"ph-small\">The six-month period applies to gifts made from 27 June 2025. This summary concerns the purchase of an existing home; buying land and building involves additional conditions. Each period starts with a different event: they are not consecutive deadlines to add together.<\/p><p class=\"ph-source\"><a href=\"https:\/\/atc.gencat.cat\/es\/tributs\/isd\/donacions\/reduccions\/\" rel=\"noopener\" target=\"_blank\">ATC: first-main-home reduction<\/a> \u00b7 <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2024-6951\" rel=\"noopener\" target=\"_blank\">Catalan Tax Code, articles 632-20 and 632-21<\/a>.<\/p><\/div><\/section>\n<section class=\"ph-section\" id=\"calculation\"><div class=\"ph-reading\"><h2>How gift tax is calculated: three separate steps<\/h2><ol class=\"ph-steps\"><li><strong>Deduct the applicable reduction<\/strong><p>Deduct the 95% reduction from the money received if all its conditions are met, subject to the cap. The remaining amount is the <strong>taxable amount after reductions (base liquidable)<\/strong>, to which the rate schedule is applied.<\/p><\/li><li><strong>Apply the rate schedule<\/strong><p>For ancestors, descendants and spouses or equivalent stable partners, the reduced schedule requires a notarial deed; if the money has already been delivered, the deed must be executed within the following month. The bands are 5% on the first \u20ac200,000 of the taxable amount after reductions; 7% on the portion between \u20ac200,000 and \u20ac600,000; and 9% on the portion above \u20ac600,000. These are progressive bands, not a single percentage on the whole amount.<\/p><\/li><li><strong>Apply the tax multiplier<\/strong><p>For these relatives in groups I and II, it depends on <strong>the wealth the recipient already owned before receiving the gift<\/strong>. This is not the parents\u2019 wealth or their annual income. It is valued under the applicable wealth tax rules, not simply by checking a bank balance.<\/p><\/li><\/ol><div class=\"ph-table\"><table><caption>Multiplier for groups I and II<\/caption><thead><tr><th>Recipient\u2019s pre-existing wealth<\/th><th>Multiplier<\/th><\/tr><\/thead><tbody><tr><td>Up to and including \u20ac500,000<\/td><td>1<\/td><\/tr><tr><td>Over \u20ac500,000 and up to \u20ac2,000,000<\/td><td>1.10<\/td><\/tr><tr><td>Over \u20ac2,000,000 and up to \u20ac4,000,000<\/td><td>1.15<\/td><\/tr><tr><td>Over \u20ac4,000,000<\/td><td>1.20<\/td><\/tr><\/tbody><\/table><\/div><p class=\"ph-spaced\">Having more than \u20ac500,000 of pre-existing wealth does not by itself remove the first-home reduction: it can increase the tax by moving the multiplier from 1 to 1.10. Uncles\/aunts and nephews\/nieces, or siblings, fall within group III, with a multiplier of 1.5882; cousins and unrelated people are in group IV, with a multiplier of 2. These groups use the standard rate schedule, not the 5% in our examples.<\/p><p class=\"ph-source\"><a href=\"https:\/\/atc.gencat.cat\/es\/tributs\/isd\/donacions\/tarifa-coeficients-multiplicadors\/\" rel=\"noopener\" target=\"_blank\">ATC: rate schedules and tax multipliers<\/a> (Spanish).<\/p><\/div><\/section><section class=\"ph-section\" id=\"example\"><div class=\"ph-reading\"><h2>A <span class=\"ph-money\" style=\"white-space:nowrap\">\u20ac40,000<\/span> gift: when is the tax <span class=\"ph-money\" style=\"white-space:nowrap\">\u20ac100<\/span> and when is it <span class=\"ph-money\" style=\"white-space:nowrap\">\u20ac2,000<\/span>?<\/h2><p>In both cases, a mother gives \u20ac40,000 to her 27-year-old son. The son has <strong>\u20ac20,000 of pre-existing wealth<\/strong>, there are no previous gifts to aggregate, Catalan rules apply and the mother and son sign the gift deed before a notary within one month of the date the son receives the money. The home and its acquisition meet the conditions explained above. <strong>Only the son\u2019s income figure for the relief test changes.<\/strong><\/p><div class=\"ph-cards\"><div class=\"ph-card\"><p class=\"ph-label\">Case A \u00b7 Income figure of <span class=\"ph-money\" style=\"white-space:nowrap\">\u20ac30,000<\/span><\/p><h3><span class=\"ph-money\" style=\"white-space:nowrap\">\u20ac100<\/span> in tax<\/h3><p>The son\u2019s IRPF taxable bases minus personal and family allowances give a result of \u20ac30,000. This is within the \u20ac36,000 limit, and he meets the other conditions.<\/p><p>Reduction: \u20ac40,000 \u00d7 95% = <strong>\u20ac38,000<\/strong>.<br\/>Taxable amount after reduction: \u20ac40,000 \u2212 \u20ac38,000 = <strong>\u20ac2,000<\/strong>.<br\/>Tax: \u20ac2,000 \u00d7 5% \u00d7 1 = <strong>\u20ac100<\/strong>.<\/p><\/div><div class=\"ph-card\"><p class=\"ph-label\">Case B \u00b7 Income figure of <span class=\"ph-money\" style=\"white-space:nowrap\">\u20ac40,000<\/span><\/p><h3><span class=\"ph-money\" style=\"white-space:nowrap\">\u20ac2,000<\/span> in tax<\/h3><p>The son\u2019s IRPF taxable bases minus personal and family allowances give a result of \u20ac40,000. This exceeds \u20ac36,000, so he cannot use the first-home reduction.<\/p><p>The \u20ac38,000 is not deducted: the taxable amount is <strong>\u20ac40,000<\/strong>.<br\/>He retains the reduced rate schedule because it is a properly notarised gift from mother to son.<br\/>Tax: \u20ac40,000 \u00d7 5% \u00d7 1 = <strong>\u20ac2,000<\/strong>.<\/p><\/div><\/div><p class=\"ph-spaced\">Both cases use a multiplier of 1 because the son\u2019s pre-existing wealth does not exceed \u20ac500,000. These amounts are only the tax on the gift: <strong>they exclude notary fees and the taxes and costs of buying the property<\/strong>. Previous gifts that must be aggregated or other circumstances may change the calculation.<\/p><\/div><\/section>\n<section class=\"ph-section\" id=\"loan\"><div class=\"ph-reading\"><p class=\"ph-label\">05 \u00b7 When the money will be repaid<\/p><h2>How to document an interest-free family loan<\/h2><p>The loan should reflect a real agreement. Identify the lender and borrower, principal, transfer of funds, purpose, term and repayments. If it is interest-free, state the 0% rate expressly. Keep the original transfer record and evidence of repayments. For this simple loan between private individuals, a private agreement is sufficient; a notarial deed is not compulsory.<\/p><ol class=\"ph-steps\"><li><strong>Choose an affordable repayment schedule<\/strong><p>A \u20ac40,000 loan over ten years without interest would require \u20ac4,000 a year. If you agree monthly instalments, adjust the schedule and final payment to account for rounding.<\/p><\/li><li><strong>File form 600<\/strong><p>For the private loan described by the ATC, the borrower files. The transaction is within the tax's scope but exempt: tariff DRG and exemption 128. Attach the agreement and file within one month of signing, even though no tax is payable. This exemption also applies between uncle and nephew, between spouses or between unrelated people. It is not a special deduction for buying a home.<\/p><\/li><li><strong>Follow and document the agreement<\/strong><p>A written agreement is not sufficient if there is no genuine repayment. Document any changes. If the debt is later forgiven, that cancellation must be assessed as a gift, including the tax conditions at that time.<\/p><\/li><\/ol><p class=\"ph-source\"><a href=\"https:\/\/atc.gencat.cat\/es\/que-cal-fer\/prestec-particulars\/\" rel=\"noopener\" target=\"_blank\">ATC: lending money to a family member<\/a> \u00b7 <a href=\"https:\/\/atc.gencat.cat\/es\/tributs\/itpajd\/operacions\/prestecs-garanties\/prestec\/\" rel=\"noopener\" target=\"_blank\">form 600 and tariff DRG<\/a>.<\/p><\/div><\/section>\n<section class=\"ph-section\" id=\"mortgage\"><div class=\"ph-reading\"><h2>If you also apply for a mortgage, why must the bank know?<\/h2><p>The bank must assess whether you can repay <strong>all your debts<\/strong>. If the deposit comes from a family loan, its repayments reduce your capacity to pay the mortgage. Include that obligation in the financial information provided with the application, even if it does not appear in the registers the bank checks. A gift, by contrast, creates no repayment instalments.<\/p><p>The bank may also request documents showing the source of funds. The notary\u2019s check of payment methods when the purchase deed is signed is a separate control; it does not replace the bank\u2019s earlier affordability assessment. This does not mean there is a universal additional notification form: it means providing complete and accurate information when applying for finance.<\/p><p class=\"ph-source\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2019-3814\" rel=\"noopener\" target=\"_blank\">Law 5\/2019, articles 11 and 12: creditworthiness and borrower information<\/a> \u00b7 <a href=\"https:\/\/clientebancario.bde.es\/pcb\/es\/menu-horizontal\/productosservici\/financiacion\/hipotecas\/guia-textual\/primerospasoscon\/Contratacion_de_la_hipoteca.html\" rel=\"noopener\" target=\"_blank\">Bank of Spain: arranging a mortgage<\/a> (Spanish).<\/p><p>Before signing an arras deposit agreement, separate the price, taxes, costs and debt you will have to repay. Coordinate the transfer, contract or deed, tax filing and purchase. See our <a href=\"https:\/\/puntohabitat.es\/en\/what-taxes-and-fees-do-you-pay-when-buying-or-selling-a-property-in-barcelona-complete-guide-for-buyers-and-sellers\/\">guide to property purchase taxes and costs in Barcelona<\/a>.<\/p><\/div><\/section>\n<section class=\"ph-section\" id=\"questions\"><div class=\"ph-reading\"><h2>Common questions<\/h2><details><summary>Which of the child\u2019s IRPF returns is used?<\/summary><p>Under the ATC\u2019s rules, if the gift is made before the filing deadline for the previous year, that return is used if the child has already filed it before the gift; otherwise, the return for the preceding tax year is used. Once the deadline has passed, the previous year\u2019s return is used even if it is filed late. For a gift in October 2026, for example, the reference is the 2025 IRPF return. If the recipient was not required to file, check how to evidence the condition in that situation.<\/p><\/details><details><summary>Can I simply transfer the money without documentation?<\/summary><p>A bank transfer records a payment but does not, by itself, establish whether it is a gift or a loan. Document the actual arrangement and comply with its tax obligations.<\/p><\/details><details><summary>Can a 36-year-old still qualify for the reduction?<\/summary><p>The rule says the recipient must be no older than 36. Being 36 does not itself exclude the relief; all other conditions must still be met. The disability exception has its own requirements.<\/p><\/details><details><summary>Does each parent have a separate \u20ac60,000 limit?<\/summary><p>Not for this reduction. The statutory limits apply to the combined gifts covered by the rule, including gifts from different ancestors. Splitting the contribution between both parents does not automatically double the relief.<\/p><\/details><details><summary>Is a gift tax-free because it funds a home?<\/summary><p>Not as a general rule. There is conditional relief and tax may still be payable. Gift tax is calculated separately from the taxes on purchasing the property.<\/p><\/details><details><summary>Can I lend now and forgive the debt later?<\/summary><p>Forgiving the debt requires a gift tax analysis. Do not plan on automatically receiving the 95% reduction: the ATC accepts certain cases where forgiveness is formalised before acquisition and the other conditions are met; cancelling the loan after buying does not meet that sequence.<\/p><\/details><\/div><\/section>\n<section class=\"ph-cta\"><p class=\"ph-label\">PUNTO HABITAT \u00b7 Barcelona<\/p><h2>Plan the transaction with the full budget in view<\/h2><p>If family funding forms part of a purchase or the sale of another property, we can help coordinate the property transaction. Review the tax choice and the gift or loan documents with your adviser and, where needed, the notary.<\/p><a class=\"ph-btn\" href=\"https:\/\/puntohabitat.es\/en\/contact\/\">Speak to PUNTO HABITAT<\/a><\/section><footer class=\"ph-footer\"><p>Reviewed: 29 October 2026. General information on cash gifts and simple loans between private individuals. Official sources are linked in each section. Calculations require checking residence, relationship, pre-existing wealth and previous gifts in each case.<\/p><\/footer>\n<\/article>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Compare a parental gift with a genuine family loan to buy a home in Catalonia, including tax conditions, deadlines and a \u20ac40,000 example.<\/p>\n","protected":false},"author":2,"featured_media":80800,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_angie_page":false,"_templately_pack_id":"","_templately_imported_at":"","_templately_source":"","_templately_import_session_id":"","page_builder":"","footnotes":""},"categories":[319,270,246],"tags":[],"class_list":["post-94431","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-compra-de-vivienda","category-sin-categorizar","category-taxes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Gift or Family Loan in Catalonia | PUNTO HABITAT<\/title>\n<meta name=\"description\" content=\"Gift or family loan to buy a home in Catalonia? 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