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Beatriz Milla Martí Notary · Es Mercadal, Menorca

Inheritance and gifts · Menorca

Gift (donación)

Updated 17/07/2025

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A gift (donación) is a legal act whereby one person, known as the donor, transfers to another, known as the donee, free of charge, the ownership of or some right over an asset or set of assets, without receiving anything in return. At the notary's office, this act is formalised to give it legal certainty, clarity and validity vis-à-vis third parties.

A gift may concern movable property, real estate, rights or money, and is made by means of a public deed (escritura pública) executed before a notary, which ensures that the act is lawful, voluntary and made with the full knowledge of the parties involved.

What is a gift used for?

  • Transferring assets free of charge between people, usually relatives or close friends
  • Planning the early transfer of assets and avoiding inheritance disputes
  • Protecting the donees' rights by formalising the transfer before a notary
  • Giving legal certainty and legal effect to the gift
  • Allowing the donor to freely express their wish to benefit another person

What does the notary do in a gift?

  1. Advises the donor and donee on the legal and tax consequences
  2. Drafts the public deed of gift, accurately reflecting the agreement
  3. Executes and authorises the public deed, ensuring the validity of the act
  4. Keeps the notarial records (protocolo) and issues certified copies to the parties
  5. May register the gift in public registries where appropriate (such as the Land Registry (Registro de la Propiedad))

Features and requirements of a gift

  • There must be free and voluntary consent from the donor and acceptance by the donee
  • The gift must be set out in a public deed for real estate or rights in rem
  • The donor must have legal capacity and full ownership of the asset given
  • The gift may be outright or subject to conditions, charges or a time limit
  • In some cases, the gift must respect the forced heirship shares (legítima) of the compulsory heirs
  • A gift is irrevocable unless otherwise agreed or there are legal grounds allowing revocation
  • It may be subject to gift tax under current legislation
  • Delivery of the asset or rights may be immediate or deferred
  • The notary ensures that the act complies with the law and protects the parties

A gift formalised in a public deed before a notary is fully valid and legally effective, allowing the lawful and secure transfer of assets or rights, and making it easier to register them in the relevant public registries when necessary.

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