Living for free in your parents’ house does not imply a donation of the home

He house price It is one of the main obstacles to the emancipation of young people in Spain. According to data According to the Spanish Youth Council, only 15.2% of young people can afford to live outside the family home. Of them, 57.9% do so in rented apartments and a third of these young people share a flat with other young people to be able to bear the expenses. In this context, it is not strange to find people over 30 years old living with their parents. However, according to have confirmed the Ministry of Finance to VerifyRTVEit is false that living for free in your parents’ home, or in “any property of your parents”, can be considered “as a donation”. The Treasury makes it clear: there is no donation. Both from the Ministry of Finance like from the union of Technicians of the Ministry of Finance (GESTHA) point out that there is no tax or legal change that penalizes children for residing in the family home. Sources from the Ministry of Finance confirmed to damn.es that “there have been no legal changes or changes in the orientation of administrative actions since the IRPF existed, nor has it ever been considered a fiscal risk.” Carlos Cruzado, president of the GESTHA union, explained to RTVE that no taxes or duties apply additional taxes for the simple fact that an adult shares a home with his or her parents. Donation is a change of ownership, not use. The reason why no charge is made is because, simply, when a child lives with his or her parents, no transfer of assets occurs. The consensual use that is made of it changes, not the ownership. This change of use between family members without financial compensation does not fit into any of the assumptions of the Inheritance and Donation Taxso neither parents nor children they must pay that tax. The professor of Financial Law Rosa María Galán pointed to damn.es that, in the case of children without economic resources to survive on their own, the article 142 of the Civil Code obliges parents to cover the support, housing, clothing and medical care of their children. There is no need to argue for free coexistence since providing it is a legal obligation. It even applies to second homes. This same logic applies even when parents and children do not live in the same property, but, for example, the parents live in the primary home, and the children in a second residence owned by the parents. According to Cruzado, the Treasury “understands that there may be a free transfer and does not allocate a return at market value.” In this case, the parents are taxed the same as if the home were empty due to the imputation of real estate income in personal income tax, the same obligations that already exist. for having a second residence without regular use. In this case, the owner of the home must pay a tax of 2% of the cadastral value of the property, and in some cases is reduced to 1.1%. That is, what is taxed is the condition of second home ownership, not the fact that children live in the home or not. The transfer of use is not a donation: the distinction that changes everything. As and as explained José María Salcedo, managing partner of the tax firm Salcedo Tax Litigation to Idealistiche article 6.5 of the Personal Income Tax Law establishes a presumption of onerousness. This means that the Treasury tends to assume that any transfer has a price. However, this presumption admits evidence to the contrary, and the most common instrument to prove it is the bailment contracta document that formalizes the loan of the property without financial consideration and that, according to Cruzado, the Treasury “does not usually carry out these checks”, although it serves as a guarantee to justify “free of charge the right to use someone else’s property for a certain period of time.” In Xataka | There is a less painful solution so that an inheritance does not become a ruin for the heirs: renounce it Image | Pexels (Kampus Production)

In the midst of the RAM memory crisis, Samsung takes a leap with its HBM4 memory. It does not imply good news for the pocket

We are in full RAM price crisis. The industry is a cake that three large producers share and the data centers and the artificial intelligence They want to eat the whole cake. Samsung is one of the companies that manufactures memory for consumption and data centersand will soon begin mass production of its latest broadband memory chips: the HBM4. Don’t throw the bells in the air too soon. HBM4. This technology represents a crucial advance in stacked memories. Its density allows double the bandwidth, key to transmitting more data per second, but they are also up to 40% more energy efficient than HBM3. In short: they consume less energy and have fewer bottlenecks, which translates into an improvement in data processing. Industry sources point out that Samsung will use the 10-nanometer D1c manufacturing process for the matrix of these HBM4 memorieswith an internal structure of 4 nm. It’s a more advanced process than the 12-nanometer D1b from its main rival, SK Hynix. In addition, it will achieve a data transfer speed of 11.7 Gbps compared to 9-10 Gbps of the current standard. Hello Nvidia. South Korean media they point that these new Samsung HBM4 modules they would have passed Nvidia certification testing and will be in february when the company starts mass manufacturing them. Where will they end up? Some to Nvidia’s new AI acceleration system, called Vera Rubinothers at the heart of Google’s seventh-generation TPUs. After these reports, the company’s shares they went up 5.3% in the Seoul market. The enemy at home. In statements To South Korean media, Samsung representatives have commented that they feel quite confident with a new product that will clear up doubts about the company’s ability to supply the demanding needs of data centers. The fifth-generation HBM3E memories were a bottleneck for the company, so major players in the AI ​​industry looked next door: SK Hynix. Also South Korean, she is the second leg of memory chip manufacturing. The third is the American Micron Technology, a considerable distance from the two South Koreans. A year ago we already told that SK Hynix had achieved enormous efficiency in the DRAM stacking process to create these HBM memories, which allowed it to be 8.8 times more efficient than Samsung or Micron and, therefore, produce more modules for an industry that never stops asking. Meanwhile, the two South Koreans were in a race for the development of the new generation HBM4, and Samsung seems to have struck the first blow. Of course, it is estimated that Hynix will also begin mass production of these new memories on the same dates. And the consumer… what? Well nothing. If you were expecting good news related to the price of RAM, it must be said that no improvements are expected. These HBM4 modules will go to Nvidia, but we recently commented that OpenAI had reached an agreement with Samsung and SK Hynix to supply with 900,000 wafers per month. It is the volume equivalent to 39% of the estimated global capacity… and only for one company. Translation? Bottleneck in the market, a manufacturing speed that may not meet that demand and more bad news for the user. We have seen that Micron has abandoned its Crucial brand for consumers in favor of RAM for data centers, and that Samsung and SK Hynix are focused on HBM4 memories en masse, although they are not used in consumer devices, implies that this is where they will focus on this lucrative AI market. In short: Samsung may be dominating the new generation of memories, but 2026 seems difficult for anyone who wants to build a PC, expand RAM of yours, buy a new mobile or even wait for good news from the Steam Machine. Image | TSMC, Google In Xataka | RAM has become so, so expensive that there are manufacturers selling computers in an unprecedented way: “pre-assembled”

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