Can I gift a house to a child or relative?
Yes, but with the notary's deed and aware of some risks. A gift (donazione) of property is a contract by which you transfer ownership for free to another person. It requires the public deed before the notary, with two witnesses (on pain of nullity). You pay the gift tax — with significant allowances for close relatives (e.g. €1 million per beneficiary for spouse and children) and reduced rates (4%, 6%, 8% by kinship on the part exceeding) — and the mortgage and cadastral taxes. But there are risks to know: a gift can infringe the reserved share of heirs and so be subject to the action for reduction after the donor's death; that's why properties of gift provenance are often hard to sell or mortgage (banks are cautious). A gift is also revocable in particular cases (ingratitude, the birth of children).
📋 The rules
- Needs the notary's public deed with two witnesses
- Gift tax with allowances for close relatives
- Rates 4%-6%-8% by degree of kinship
- Risk of infringing the reserved share and the action for reduction
- Gifted property: hard to sell or mortgage
🔓 Exceptions
- High allowances for spouse and children (€1 million per beneficiary)
- Revocation of the gift for ingratitude or the birth of children
- Family pact: an alternative tool for business transfers
⚠️ Penalties & fines
The main risk isn't a "sanction", but the fragility of the gift acquisition: if the gift infringes the reserved share of other heirs (e.g. other children), they can bring the action for reduction after the donor's death, calling the ownership into question. So properties of gift provenance can be unattractive on the market and hard to finance with a mortgage. A gift made without the public-deed form (with witnesses) is void. In some cases a gift is revocable. Before gifting property, assess with the notary the reserved shares, the taxes and the alternatives (e.g. a sale with reserved usufruct), and consider the impact on the asset's future saleability.
📎 Official sources
- National Council of Notaries · The gift →
- Revenue Agency · Gift tax →
- Normattiva · Civil Code (gift, art. 769 ff.) →
❓ Frequently asked
Do I need a notary to gift a house?
Yes. Gifting property requires the public deed before the notary, with two witnesses, on pain of nullity. The notary drafts the deed, ensures validity and handles the formalities (transcription, transfers, taxes). A property gift without these forms isn't valid.
How much tax to gift a property?
You pay gift tax, with allowances for close relatives (e.g. €1 million per beneficiary for spouse and children) and rates of 4%, 6% or 8% on the part exceeding, by degree of kinship. Mortgage and cadastral taxes are added. The high allowances often zero the gift tax between parents and children.
Can a gift cause problems with other heirs?
Yes. If the gift infringes the reserved share of forced heirs (e.g. other children), they can bring the action for reduction after the donor's death, to obtain the share due to them. So it's wise to assess the reserved shares before gifting.
Can I easily sell a house received as a gift?
Not always. Properties of gift provenance can be hard to sell or mortgage, as they remain exposed, within certain terms, to the forced heirs' action for reduction. Banks are often cautious about granting mortgages on gifted property. There are tools to reduce the risk: assess them with the notary.
Can a gift be revoked?
In particular cases yes. A gift can be revoked for the donee's ingratitude (e.g. serious offences) or the donor's birth of children. Outside these cases, the gift is final. Before gifting, carefully weigh the choice and its consequences with a notary.
🔎 Common searches
What people search to land here:
- “gift house to child notary”
- “gift tax allowance 1 million”
- “gift property rates 4 6 8”
- “gift infringe reserved share reduction”
- “sell house gift provenance”
- “gift revocation ingratitude”