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Yes. It must be accepted by a legal representative, and generally must be notarized (Civil Code, Articles 931 and 932).
No. A gift is irrevocable except for ingratitude, birth of a child, or failure to comply with conditions (Civil Code, Article 953).
Yes. A minor may receive a gift, but as they are legally incapable (Article 414 of the Civil Code), a legal representative (usually a parent) must on their behalf (Articles 935 and 382 of the Civil Code).
You may give her as much as you like. However, every 15 years (Art. 790 G Tax Code), parents may give up to €100,000 to each child free of inheritance tax. Since you gave €60,000 ten years ago, you can now give her an additional €40,000 tax-free. You may also…
In principle, no. Case law generally limits actions for delivery of a legacy to a five-year period from the date of death (Art. 2224 Civil Code; Cass. 1st Civ., 21 June 2023, No. 21-20.396 FS-B).