How to make a donation without going to a notary?

It is possible to make a donation without going to a notary. This applies to assets that are not real estate and are of modest value. This is one of the most sought-after aspects by Italians who wish to make a lifetime donation of their assets, transferring ownership from one person to another.

In this article, we will analyze the case in detail, attempting to answer as many questions as possible, so you can make a correct donation without incurring any penalties.

How can you make a donation without a notary?

Donations without a notary do not require any formal procedure. The parties can make a donation verbally, through conclusive behavior (such as delivering the asset), or by using a private deed.

Having a private deed to formalize the donation can be seen as a guarantee for the recipient. This is particularly true for sums of money, which are assumed to be given as loans unless proven otherwise.

The donation is finalized with the physical delivery of the asset. At that moment, the ownership is definitively transferred to the recipient and cannot be reclaimed.

A donation is considered of modest value based on the donor's assets. The price of the asset itself is not considered; rather, the relationship between the asset and the donor's financial condition is assessed. Jurisprudence has established two criteria for assessing an asset of modest value: objective and subjective criteria. The objective criterion refers to the market value of the asset, while the subjective criterion considers the donor's capacity, evaluating how the asset impacts their total wealth.

How to make a donation unchallengeable?

A donation is unchallengeable when the legitimate shares are respected, meaning the portion of the inheritance that the law allocates to family members.

As previously mentioned, a donation without a notary can only be made for assets of modest value. In contrast, for real estate, the collaboration of a notary is essential, even through Agenzia delle Successioni, which will help formalize the agreement as a public deed in the presence of two witnesses.

Why do notaries advise against donations?

Notaries cannot advise for or against making a donation. As public officials, they are not authorized to give such advice.

However, a donation can be considered an advance on inheritance. Donations are deducted from the share of inheritance prescribed by law. If donations are made to non-family members, what is given may be requested back by the heirs if the legitimate share is not respected.

Therefore, a donation is at risk of being challenged, which is why it is advisable to consult professionals in the field, such as those at Agenzia delle Successioni. When a donation is contested, there may be difficulties in reclaiming the donated asset.

What taxes are paid on a donation?

Following a donation, donation taxes must be paid. When the donation is made between family members, there are specific tax guidelines.

Donations between ascendants and descendants (such as between parents and children) are not taxed if the value of the asset does not exceed €100,000. Above this threshold, the tax rate is 6%.

For donations between relatives up to the fourth degree, and in direct and collateral line, up to the third degree, the tax rate is always 6%.

If donations are made in favor of individuals with severe disabilities, no tax is paid on donations up to €1.5 million. Beyond this threshold, the tax rate is 8%.

In all other situations not mentioned, the donation tax is 8%, with no exemption.

How much does it cost to make a donation deed through a notary?

It is not always easy to determine a generic fee for donation deeds through a notary, as this depends on the value of the donation.

What primarily increases the final notary fee are the various taxes that apply to the donation itself, which the notary collects and then partly pays to the state.

The notary's fee for a donation deed can, therefore, be freely agreed upon between the parties, respecting mandatory professional tariff regulations.

Agenzia delle Successioni also provides support for managing donation procedures. By using the form available on the website agenziadellesuccessioni.it, you can book an appointment with industry professionals who will help you find the best solution for your needs.