Required Documentation
A valid national identity card or passport is required.
To guarantee the application of tax benefits, it is advisable to demonstrate certain circumstances. For example, in family relationships, it is crucial to prove the degree of kinship, for which a Family Book or birth certificate will be required. It is also possible to confirm the kinship through a declaration.
If the donation involves real estate, proof of ownership must be provided, either through a deed or a property registry extract obtained through a notary.
In contrast, if the donation involves movable property, such as money, a check or bank transfer receipt justifying the payment must be presented, and the deed will include the account from which the donated money originated.
On the other hand, for vehicle donations, documents proving ownership are required, while for shares or equity interests, a deed of incorporation or a purchase agreement for said shares or interests will typically be necessary.
