Our colleague Borja Fiestas Muñoz, an associate lawyer in Lener’s Litigation and Arbitration Department, has today published an opinion piece in Diario de la Ley on the consolidation of gifts under common law and the specific case of financial assistance from parents to help their children purchase a home.
Gifts from parents to children reached an all-time high in 2025, with more than 225,000 transactions recorded before a notary. However, few families are aware that, under common law, such financial assistance is usually subsequently treated as an advance on the inheritance, and that the valuation differs depending on whether money or a property is donated.
In the article, the Lener lawyer reviews the case law of the Supreme Court, presents a practical case study and explains what happens if the heir renounces the inheritance.