For Catalunia de following rules apply :

The tarif is individually and as follow:

From 1 - 200.000 EUR: 5%

From  200.000 EUR - 600.000 EUR: 7%

Above 700.000 EUR: 9%

Because of the fact that a donation of 2 parents to 2 children are regarded as 4 indivudual donations, the donation for example of the Spanish property from 2 parents to 2 childeren valued at 800.000 € will only be charged at 5 %.