What is a property donation?
A donation occurs when one person—the donor—transfers property to another person—the donee—free of charge, and the donee accepts it.
If you donate a house, apartment, building, farm, or other real property in Puerto Rico, you must do so by means of a notarized deed.
📌 Before requesting an evaluation
Please read all the guidance on this page first. Complete the Assessment Form if:
- The property is located in Puerto Rico;
- the donor owns the property or a share in it;
- wishes to transfer it without receiving a sale price; and
- The person who will receive it has been identified and is willing to accept it.
Does the donor wish to continue living on the property?
Please indicate this on the form. We can assess whether it is advisable to reserve a usufruct, the right to occupy the property, or the right to receive rental income from it.
Please indicate this on the form. We can assess whether it is advisable to reserve a usufruct, the right to occupy the property, or the right to receive rental income from it.
⚠️ Situations That Require Special Evaluation
A mortgage, foreclosure, debt, unresolved inheritance, multiple owners, or potential family opposition do not automatically prevent us from evaluating the donation. Please explain the situation on the form.
The service does not include litigation, disputes regarding the donor's property or capacity, estate planning, trusts, or specialized tax advice, unless expressly agreed upon.
Donating is neither selling nor renouncing an inheritance
- If there is a price or payment involved, it may be a sale, not a donation.
- Donating a share of an inheritance to a co-heir is different from renouncing an inheritance. Explain your intentions before signing or transferring any rights.
What You Need to Know Before Donating
- The donor must own the property they wish to transfer and understand the consequences.
- The donee must accept the gift.
- The donor must retain sufficient assets or income to meet his or her needs.
- The donation may not unduly affect the inheritance rights protected by law.
- Once signed, it generally cannot be rescinded simply because of a change of heart.
How We Process Donations
- We evaluate the case and determine what the donor wishes to transfer or retain.
- We verify the title and check for mortgages, liens, or other encumbrances.
- We prepare the deed with the corresponding amount and terms.
- We coordinate the signing by the donor and the donee before a notary.
- We handle the follow-up procedures included in the agreed-upon service.
The evaluation, submission of documents, and preparation are primarily coordinated online and via email. If a party is unable to travel to Puerto Rico, we determine whether a valid power of attorney can be used.
📄 Information and documents you should have on hand
- physical address and approximate current value of the property;
- the deed by which the donor acquired the property;
- registration certificate or title search, if available;
- cadastral number and available CRIM certifications;
- information about liens, condominium debts, or other encumbrances;
- general information about the donor’s other assets, income, and obligations; and
- any conditions you wish to include, if any, such as a reservation of the right to use the property or the right to occupy it.
Don't stop if you don't have all the documents yet. Indicate on the form which ones you have available, and we'll determine what steps are necessary.
Title and Follow-up Procedures
Before preparing the deed, we verify the ownership in the Land Registry.
- If an owner has passed away, it may be necessary to complete the inheritance transfer first.
- A mortgage does not automatically prevent a gift, but the gift does not cancel the mortgage or release the debtor from it.
- Tax Authority: The Donation Tax Return ( Form ) is filed, when applicable, along with the Informational Form ( Form ) regarding the transfer of property.
- Land Registry: The deed is submitted to register the new owner.
- CRIM: A change of ownership is requested and, if eligible, a tax exemption.
- Safe Home: If the property will serve as the donee's primary residence, this protection may be included, where applicable.
Costs and Fees
We work on a flat-fee basis. The cost depends on the property's value, the status of the title, the terms of the donation, and the necessary paperwork.
After reviewing the Evaluation Form, we will notify you in writing:
- the total cost;
- the procedures included; and
- the next steps.
Frequently Asked Questions About Donations
Donation Evaluation Form
⚠️ Before filling out the form
First, read all the guidance on this page and gather the information and documents you have available.
⏰ Responses via email only: 3–5 business days.
DONATION EVALUATION FORM:
