Sep 20, 2026·1 min read·Graded Spanish · word-by-word audio
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En España, los precios de la vivienda suben mucho. Comprar una casa es muy difícil, sobre todo para los jóvenes. Por eso, muchos padres ayudan a sus hijos con dinero.
Además, hay miedo a más impuestos. El Ministerio de Hacienda quiere cambiar las exenciones fiscales. Algunas comunidades autónomas dan rebajas en el Impuesto sobre Sucesiones y Donaciones. Pero el gobierno central no está de acuerdo.
Por todo esto, las donaciones en vida crecen un 12,4% este año. Los notarios dicen que hay muchas más donaciones que antes. La gente tiene prisa por donar antes de que cambien las leyes.
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Watch out, English speaker
Spanish uses the subjunctive after 'antes de que' because the event hasn't happened yet and the subject changes. English simply uses the present or past tense after 'before' (e.g., 'before the laws change'), so English speakers often forget to switch to the subjunctive in Spanish.
Spanish nouns like 'vivienda', 'impuesto', and 'donación' are not always direct translations of English words. 'Vivienda' can mean 'housing' or 'home', not just 'house'; 'impuesto' is a tax, not an 'impost'; and 'donación' is a gift or donation, not always a legal 'donation' in English. False friends can trip you up.
Spanish uses the same term 'sucesión' for both inheritance and succession, while English distinguishes between 'inheritance' (what you receive) and 'succession' (the process). Also, 'rebaja' means a reduction or discount, not a 'rebate' in the sense of a refund. Pay attention to context.
Key vocabulary
viviendaf.
housing, home
“En España, los precios de la vivienda suben mucho.”— In Spain, housing prices are rising a lot.
Pattern precio de la vivienda housing price
Compare casa f. house
plural viviendas
💡 From the verb vivir (to live); -ienda is a noun suffix indicating a place to live.
impuestom.
tax
“Además, hay miedo a más impuestos.”— Also, there is fear of more taxes.
Pattern subida de impuestos tax increase
Compare tributo m. tax
plural impuestos
💡 From the verb imponer (to impose); originally meaning 'that which is imposed'.
donaciónf.
gift, donation
“Las donaciones en vida crecen un 12,4% este año.”— Lifetime gifts are growing 12.4% this year.
Pattern donación en vida lifetime gift
Compare regalo m. gift
plural donaciones
💡 From the verb donar (to donate); note the difference from donativo (donation item).
exenciónf.
exemption
“El Ministerio de Hacienda quiere cambiar las exenciones fiscales.”— The Ministry of Finance wants to change tax exemptions.
Pattern exención fiscal tax exemption
Compare liberación f. exemption
plural exenciones
💡 From the verb eximir (to exempt); a legal term, often used with fiscal.
notariom.
notary
“Los notarios dicen que hay muchas más donaciones que antes.”— Notaries say there are many more gifts than before.
Pattern ante notario before a notary
Compare fedatario m. notary
plural notarios, feminine notaria
💡 From Latin notarius (clerk), responsible for notarizing legal documents.
rebajaf.
reduction, discount
“Algunas comunidades autónomas dan rebajas en el Impuesto sobre Sucesiones y Donaciones.”— Some autonomous communities give reductions in the Inheritance and Gift Tax.
Pattern rebaja fiscal tax reduction
Compare descuento m. discount
plural rebajas
💡 From the verb rebajar (to reduce), common in store sales las rebajas.
sucesiónf.
inheritance, succession
“Algunas comunidades autónomas dan rebajas en el Impuesto sobre Sucesiones y Donaciones.”— Some autonomous communities give reductions in the Inheritance and Gift Tax.
Pattern Impuesto sobre Sucesiones inheritance tax
Compare herencia f. inheritance
plural sucesiones
💡 From Latin successio (succession), legally refers to inheriting an estate.
prisaf.
haste, rush
“La gente tiene prisa por donar antes de que cambien las leyes.”— People are in a rush to donate before the laws change.
Pattern tener prisa to be in a hurry
Compare urgencia f. urgency
plural prisas
💡 Common collocation tener prisa por hacer algo (to be in a hurry to do something).
Grammar spotlight
antes de que + subjunctive
B1
The conjunction antes de que introduces a time clause meaning 'before'. The verb in the subordinate clause must be in the subjunctive because the subject of the main clause and the subject of the subordinate clause are different, and the action has not yet occurred.
“La gente tiene prisa por donar antes de que cambien las leyes.”— People are in a hurry to donate before the laws change.
⚠️ Do not use the indicative cambian; you must use the subjunctive cambien.
Sentence patterns to steal
Comprar una casa es muy difícil, sobre todo para los jóvenes.
Buying a house is very difficult, especially for young people.
Hacer algo es muy difícil, sobre todo para + group of peopleYou can replace the verb and the group of people, e.g., Encontrar trabajo es difícil, sobre todo para los jóvenes.
Por eso, muchos padres ayudan a sus hijos con dinero.
That's why many parents help their children with money.
Por eso, + subject + verb + con + toolYou can replace the reason and the way of helping, e.g., Por eso, muchos amigos ayudan con tiempo.
La gente tiene prisa por donar antes de que cambien las leyes.
People are in a hurry to donate before the laws change.
Tener prisa por + infinitive + antes de que + subjunctiveYou can replace the infinitive and the subordinate clause, e.g., Tengo prisa por salir antes de que llueva.
Inheritance and Gift Tax in Spain
In Spain, inheritance and gift tax is managed by each autonomous community, so exemptions vary widely from region to region. Some communities offer up to 99% relief on gifts from parents to children for buying a home, but the central government believes this creates tax unfairness and plans to standardize the rules.
Source: According to the Spanish newspaper Expansión and public information from the Spanish Tax Agency