In some cases, thenotary deed it is indispensable for a valid donation, and remains very useful even in the case of a donation for which notary assistance is not mandatory. In any case, the expense weighs on the donee, that is, the one who receives the object of the donation and benefits from it. Given that the donation is an act in title freeit is crucial to know precisely how much does a deed of donation from the notary costto effectively understand what is the cost to bear in order to receive the donated object.
How much does a notary deed of donation cost?
Overall, for the donation from the notary there will be an expense made up ofprofessional fee and taxes relating to donated goods. The latter are easily predictable, given that they follow strict criteria identified by law. On the contrary, it is not possible to know in advance the precise tariff of the chosen notary.
The notary as a freelancer can in fact decide with considerable autonomy the fees to be applied, especially taking into account the complexity of the deeds and of the value of goods interested in the donation. In any case, the costs are made clear by the notary estimate which will be provided by the studio after learning the details of the act.
As a guideline, it can be considered that real estate donations usually include a fee minimum of 2,000 eurosaccording to industry professionals. However, it must be remembered that this data, which is purely indicative, does not provide complete knowledge of the costs for the notarial deed. As anticipated, a large part of the expenditure is made up of the taxes foreseen for real estate, which can also significantly increase the outlay.
The gift tax
Ldonation tax which weighs on immovable movable property is equal to8% of the value of the donated property, unless there are relations of relationship. In the latter case, in fact, different rates and deductibles apply. In particular, the tax is equal to:
- 4% with a deductible of 1,000,000 euros (the tax is calculated on the value exceeding this figure) if the donee is the spouse o one relative the straight line (as a parent or child);
- 6% with a deductible of 100,000 euros if the donee is a Brother or one sister;
- 6% – without deductible – if the donee is a relative within fourth degree, affine in a straight line (in-law, son-in-law and daughter-in-law) o cognate in collateral line by third grade (brothers-in-law, nephews and uncles of the spouse);
- 8% for all other cases, considering that if the donee has a grave handicap recognized by law, a deductible of 1,500,000 euros applies.
The gift tax, therefore, can even be zero, as well as very high. It all depends on the value of the property and the identity of the donee.
Taxes for the donation of real estate
Below, the calculation of taxes relating to the donation of real estate:
- L’stamp duty is equal to 230 euro;
- l’registration tax is equal to 200 eurobut it is not due if the value of the asset is less than the expected deductible;
- the mortgage tax is equal to 2% of the value of the property;
- the cadastral tax corresponds to 1% of the value of the property.
We must also consider that the tax mortgageas well as that cadastralis equal to a fixed of 200 euro if the property will be there first house of the donee.
Donation of movable property, the cost of the notary
As regards the donation of movable property, the same criteria apply as for real estate. However, it is more probable that movable goods have a lower value, and therefore involve lower costs. Moreover, for i movable property only the donation tax is foreseen – in the same way applied to real estate – which is not necessary for:
- I vehicles registered in the Pra;
- il money aimed at the expenses of marriage, education, education, clothing or maintenance;
- companies (or company branches), company shares and shares, if the donors are spouse, parents or children.
2023-06-02 22:07:00
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