\u00bfSab\u00edas que la Comunidad de Madrid ha introducido nuevas bonificaciones y cambios normativos en materia de donaciones?<\/p>\n\n\n\n
La Ley 2\/2025, de 25 de junio (publicada el 27 de junio de 2025), incrementa al 50% la bonificaci\u00f3n aplicable a todos los familiares del Grupo III de parentesco (colaterales de segundo y tercer grado, as\u00ed como ascendientes y descendientes por afinidad).<\/p>\n\n\n\n
Para comprender el alcance de esta medida, es importante revisar la clasificaci\u00f3n de los distintos grupos de parentesco.<\/p>\n\n\n\n
Se refiere a los v\u00ednculos de sangre y se clasifica en:<\/p>\n\n\n\n
Se establece a trav\u00e9s del matrimonio o de las uniones de hecho, vinculando a una persona con los familiares consangu\u00edneos de su c\u00f3nyuge o pareja. Algunos ejemplos son suegros, yernos y nueras.<\/p>\n\n\n\n
Se establece una bonificaci\u00f3n del 100% para las donaciones cuya base imponible no supere los 1.000 euros, cualquiera que sea el parentesco entre donante y donatario.<\/p>\n\n\n\n
Este l\u00edmite se computar\u00e1 una \u00fanica vez dentro de un periodo de tres a\u00f1os para las donaciones realizadas por un mismo donante a un mismo donatario.<\/p>\n\n\n\n
En estos casos, no existir\u00e1 obligaci\u00f3n de declarar la donaci\u00f3n.<\/p>\n\n\n\n
Asimismo, en relaci\u00f3n con la aplicaci\u00f3n de los beneficios fiscales en las donaciones, se elimina la obligaci\u00f3n de otorgar documento p\u00fablico cuando la base imponible no supere los 10.000 euros, siempre que dicho otorgamiento no sea obligatorio para la eficacia de la adquisici\u00f3n.<\/p>\n\n\n\n
A estos efectos, tambi\u00e9n se tendr\u00e1n en cuenta todas las donaciones efectuadas por el mismo donante al mismo donatario durante los tres a\u00f1os anteriores al momento del devengo.<\/p>\n\n\n\n
Todas estas medidas entran en vigor a partir del 1 de julio de 2025.<\/p>\n\n\n\n
\u00bfSe encuentra en una situaci\u00f3n similar y necesita asesoramiento?<\/p>","protected":false},"excerpt":{"rendered":"
Did you know that the Community of Madrid has introduced new tax relief measures and regulatory changes affecting donations? Law 2\/2025, dated June 25, 2025 (published on June 27, 2025), increases the tax relief available to all relatives classified under Group III of kinship (second- and third-degree collateral relatives, as well as ascendants and descendants by affinity) to 50%. To understand the scope of this measure, it is important to review the different kinship classifications. Classification of Kinship Groups Consanguinity Consanguinity refers to blood relationships and is classified as follows: Affinity Affinity relationships arise through marriage or civil partnerships, linking an individual to their spouse\u2019s or partner\u2019s blood relatives. Examples include parents-in-law, sons-in-law, and daughters-in-law. Specific Kinship Groups 100% Tax Relief for Certain Donations A 100% tax relief applies to donations with a taxable base not exceeding \u20ac1,000, regardless of the relationship between the donor and the recipient. This limit may only be applied once within a three-year period for donations made by the same donor to the same recipient. In these cases, there is no obligation to declare the donation. Simplified Formal Requirements In addition, for the purpose of applying tax benefits to donations, the requirement to execute a public deed has been removed when the taxable base does not exceed \u20ac10,000, provided that a public deed is not otherwise required for the acquisition to be legally effective. For this purpose, all donations made by the same donor to the same recipient during the three years preceding the tax event will also be taken into account. All of these measures entered into force on July 1, 2025. Are you facing a similar situation and need assistance?<\/p>","protected":false},"author":3,"featured_media":6798,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[92],"tags":[76],"class_list":["post-6797","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-spain"],"_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":5,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/posts\/6797\/revisions"}],"predecessor-version":[{"id":8220,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/posts\/6797\/revisions\/8220"}],"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}]}}