A parental gift   

Article 1509 of the Civil Code defines a parental gift as the provision of an asset that is gifted to a child by one of his parents either for the establishment or the maintenance of his economic or family independence and that constitutes a gift only to the extent that it exceeds the sum required by the circumstances. 

The part that is not considered a gift is not included in the calculation described in article 1831 of the Civil Code in order to determine the share that makes up the reserved portion of the estate.

b) Acquiring an asset on behalf of the child and giving him/her the cash. Today, this type of cash gift is taxed at a rate of 10, even in the case of the first home. Previously, this type of gift was tax-free if it was done in order to acquire the first home. Any gift to a child is considered part of his share of the estate, with the exception mentioned above.