Which type of property donation must still have a tax declaration for the donation to be valid?

A tax declaration is a necessary component for the donation of real property to be considered valid. This requirement stems from the need to establish the proper valuation and transfer of ownership associated with real estate transactions. The tax declaration serves as an official document that verifies the value of the property, which is crucial not only for record-keeping but also for tax accounting purposes.

In contrast, movable property, financial assets, and intellectual property may not necessarily require a formal tax declaration for their donations to be recognized as valid. While these types of donations have their own procedures to ensure proper acknowledgment and transfer, they do not share the same stringent requirements regarding tax declarations as real property does. This distinction underscores the significance of real property donations in the context of donor tax regulations, ensuring transparency and compliance with relevant tax laws.