Dear Sir,

Your query is very strange.

Your ex partner would have to pay for Spain's Gift tax which follows the same sliding scale as Spain's Inheritance tax, or else you can pay the tax on her behalf if she can't. In any case the Gift tax has to be paid by someone prior to having the property lodged under her name at the land registry.

From a tax mitigation point of view, it would be more reasonable that you sold her your property which would attract less taxes (only 7% Transfer tax for her and 18% CGT and Plusd ValĂ*a for you). You can reserve for yourself a usufruct right which will enable you to live in that property, now belonging to her, for as long as you live.