{"id":8810,"date":"2022-07-21T15:44:40","date_gmt":"2022-07-21T13:44:40","guid":{"rendered":"https:\/\/ela-asso.com\/?page_id=8810"},"modified":"2022-12-07T15:36:45","modified_gmt":"2022-12-07T14:36:45","slug":"donation-en","status":"publish","type":"page","link":"https:\/\/ela-asso.com\/en\/passing-on-your-assets\/donation-en\/","title":{"rendered":"The donation"},"content":{"rendered":"\n\n
\n
\n

A donation is the irrevocable transfer<\/strong><\/span> by one person of the rights or ownership of movable or immovable assets to another person during their lifetime<\/span><\/strong>.<\/p>\n

Donations made to ELA<\/span><\/strong>, which has been recognised as a public utility since 1996, are fully exempt from property transfer tax<\/span><\/strong>.<\/p>\n

Types of donations<\/h2>\n

Freehold<\/h3>\n

The asset is t<\/span>ransferred in its entirety to the association<\/span><\/strong>, which becomes the final owner.<\/p>\n

Bare ownership with a usufruct<\/h3>\n

ELA becomes the permanent owner of the asset but you<\/span><\/strong> (or someone you designate) use it or receive the benefits of it<\/strong><\/span>, for a specified period of time.<\/p>\n

Please note that it is the usufructuary who is liable for the solidarity tax on wealth (ISF)<\/span><\/strong> if applicable.<\/p>\n

Usufruct<\/h3>\n

You remain the owner, but ELA can use the asse<\/span><\/strong>t (e.g. to receive rental profits from a flat or dividends from a share).<\/p>\n

In this case, the asset is not included in the ISF tax basis<\/span><\/strong> if you are liable for it.<\/p>\n

 <\/p>\n

The form of the act<\/h2>\n

A donation, to be valid, must be made before a notary<\/span><\/strong> and take into account the inheritance reserve.<\/p>\n

A deed of gift written on plain paper is of no value<\/span><\/strong>.<\/p>\n\n <\/div>\n<\/div>\n\n\n\n\n\n

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\n Discover other ways to pass on your assets<\/a>\n<\/div>\n<\/div>\n\n\n\n
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