{"id":6797,"date":"2025-09-02T04:28:13","date_gmt":"2025-09-02T08:28:13","guid":{"rendered":"https:\/\/ems-ir.com\/?p=6797"},"modified":"2026-06-01T11:29:40","modified_gmt":"2026-06-01T15:29:40","slug":"sabias-que-en-la-comunidad-de-madrid-se-han-introducido-nuevas-bonificaciones-y-cambios-normativos-en-donaciones","status":"publish","type":"post","link":"https:\/\/www.ems-ir.com\/es\/sabias-que-en-la-comunidad-de-madrid-se-han-introducido-nuevas-bonificaciones-y-cambios-normativos-en-donaciones\/","title":{"rendered":"\u00bfSab\u00edas que en la comunidad de Madrid se han introducido nuevas bonificaciones y cambios normativos en Donaciones?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">En la\u00a0<a href=\"https:\/\/www.bocm.es\/boletin\/CM_Orden_BOCM\/2025\/06\/27\/BOCM-20250627-1.PDF\" target=\"_blank\" rel=\"noopener\">Ley 2\/2025, de 25 de junio<\/a>\u00a0(publicada el 27 de junio de 2025), se incrementa al 50% la bonificaci\u00f3n aplicable a todos los <strong>familiares del Grupo III de parentesco (colaterales de segundo y tercer grado, ascendientes y descendientes por afinidad).<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para entender lo anterior es necesario revisar la clasificaci\u00f3n y grupos espec\u00edficos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Clasificaci\u00f3n de los Grupos de Parentesco<\/strong><\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Consanguinidad<\/strong>: Se refiere a los v\u00ednculos de sangre y se clasifica en:<\/li>\n\n\n\n<li>L\u00ednea recta: Padres e hijos (primer grado), abuelos y nietos (segundo grado).<\/li>\n\n\n\n<li>L\u00ednea colateral: Hermanos (segundo grado), t\u00edos y sobrinos (tercer grado).\u00a0<\/li>\n\n\n\n<li><strong>Afinidad<\/strong>: Se establece a trav\u00e9s del matrimonio o uniones de hecho, conectando al c\u00f3nyuge con los parientes consangu\u00edneos del otro. Ejemplos incluyen suegros, yernos y nueras.\u00a0<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Grupos Espec\u00edficos<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Grupo I<\/strong>: Descendientes y adoptados menores de 21 a\u00f1os.<\/li>\n\n\n\n<li><strong>Grupo II<\/strong>: Descendientes y adoptados mayores de 21 a\u00f1os, c\u00f3nyuges y ascendientes.<\/li>\n\n\n\n<li><strong>Grupo III<\/strong>: Hermanos, sobrinos y colaterales de segundo y tercer grado.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Se establece <strong>una bonificaci\u00f3n del 100% para donaciones cuya base imponible no supere los 1.000 euros, cualquiera que sea el parentesco del donante con el donatario<\/strong>. Este l\u00edmite se computar\u00e1 una sola vez en el plazo de tres a\u00f1os para las donaciones realizadas por un mismo donante a un mismo donatario. En estos casos no habr\u00e1 obligaci\u00f3n de declarar la donaci\u00f3n.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Adem\u00e1s, en relaci\u00f3n con la aplicaci\u00f3n de los beneficios fiscales en el caso de donaciones, se suprime la obligaci\u00f3n de otorgar documento p\u00fablico cuando la base imponible no supere los 10.000 euros, siempre que no sea obligatorio este otorgamiento para la eficacia de la adquisici\u00f3n. A estos efectos, tambi\u00e9n se computar\u00e1n todas las donaciones efectuadas por el mismo donante al mismo donatario en los tres a\u00f1os anteriores al momento del devengo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Todas estas medidas entran en vigor a partir del 1 de julio de 2025.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00bfSe encuentra en un caso similar del que pueda necesitar ayuda?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>***Si tiene alguna pregunta o desea m\u00e1s informaci\u00f3n, no dude en ponerse en contacto con nosotros, un consultor experto de EMS le asesorar\u00e1 seg\u00fan sus necesidades<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Did you know that new bonuses and regulatory changes regarding Donations have been introduced in the Community of Madrid?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Law 2\/2025, dated June 25 (published on June 27, 2025), increases the bonus applicable to all relatives of Group III of kinship (collaterals of the second and third degrees, ascendants, and descendants by affinity) to 50%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To understand the above, it is necessary to review the classification and specific groups:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Classification of Kinship Groups<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Consanguinity: <\/strong>Refers to blood ties and is classified into:<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2022 Direct line: <\/strong>Parents and children (first degree), grandparents and grandchildren (second degree).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2022 Collateral line: <\/strong>Siblings (second degree), uncles, and nephews (third degree).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Affinity: <\/strong>Established through marriage or de facto unions, connecting the spouse with the blood relatives of the other. Examples include parents-in-law, sons-in-law, and daughters-in-law<strong>.<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00a0Specific Groups:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2022 Group I: <\/strong>Descendants and adopted children under 21 years old.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2022Group II: <\/strong>Descendants and adopted individuals over 21 years old, spouses, and ascendants.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2022 Group III: <\/strong>Siblings, nephews, and collateral relatives of the second and third degree.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A 100% exemption is established for donations whose taxable base does not exceed 1,000 euros, regardless of the relationship between the donor and the donee.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This limit will be calculated only once within a three-year period for donations made by the same donor to the same donee.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a0In these cases, there will be no obligation to report the donation. Furthermore, regarding the application of tax benefits in the case of donations, the obligation to grant a public document is eliminated when the taxable base does not exceed 10,000 euros, as long as this granting is not mandatory for the effectiveness of the acquisition. For these purposes, all donations made by the same donor to the same donee in the three years prior to the accrual date will also be counted.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">All these measures will come into effect on July 1, 2025. Are you in a similar case that may need assistance?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>*** <\/em><\/strong><em>If you have any questions or want more information, do not hesitate to contact us, an expert EMS consultant will provide you with appropriate advice based on your requirements.<\/em>\u00a0<\/p>","protected":false},"excerpt":{"rendered":"<p>En la\u00a0Ley 2\/2025, de 25 de junio\u00a0(publicada el 27 de junio de 2025), se incrementa al 50% la bonificaci\u00f3n aplicable a todos los familiares del Grupo III de parentesco (colaterales de segundo y tercer grado, ascendientes y descendientes por afinidad). Para entender lo anterior es necesario revisar la clasificaci\u00f3n y grupos espec\u00edficos. Clasificaci\u00f3n de los [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":6798,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[87,92],"tags":[62,91,64],"class_list":["post-6797","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-europe","category-tax","tag-espana","tag-europe","tag-impuestos"],"_links":{"self":[{"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/posts\/6797","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/comments?post=6797"}],"version-history":[{"count":2,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/posts\/6797\/revisions"}],"predecessor-version":[{"id":6815,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/posts\/6797\/revisions\/6815"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/media\/6798"}],"wp:attachment":[{"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/media?parent=6797"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/categories?post=6797"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/tags?post=6797"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}