In brief
- Who it is for
- Heirs, legatees and those entitled to a forced share (legitimarios), and anyone wishing to plan their estate in a will, including where there are assets or heirs abroad.
- Where it is handled
- At the notary's office (will, declaration of heirs, acceptance and division), the Catalan Tax Agency, the town hall and the Land Registry (Registro de la Propiedad).
- Tax deadline
- Six months from the death, extendable by a further six if requested within the first five months (art. 68 of the Inheritance Tax Regulation).
- Fees
- We quote them in the first consultation (€40), with the option to pay in instalments.
What it covers
- Certificate of last wills (certificado de actos de última voluntad), available fifteen days after the death, showing whether there is a will and before which notary.
- With no will, a declaration of heirs before a notary when descendants, ascendants, the spouse or partner, or collateral relatives inherit (arts. 55 and 56, Notaries Act).
- An inventory within six months of learning of the inheritance, before a notary or in a private document filed with the tax authority, limiting liability to the inherited assets.
- Acceptance or renunciation of the inheritance; renunciation must be made in a public document (art. 461-6 of the Catalan Civil Code).
- Inheritance tax with the Catalan Tax Agency if the deceased, resident in Spain, lived longer in Catalonia than in any other region during their last five years and the heir lives in Spain.
- Municipal capital gains tax (plusvalía) on urban property: the heir files it within six months, extendable to one year on request (art. 110 of the Local Finance Act).
- Division and allocation of the assets and registration with the Land Registry; any co-heir may request division, unless it has been ordered or agreed to keep the estate undivided.
- International estates: as a rule, the law of the deceased's habitual residence applies, unless they chose the law of their nationality (Regulation (EU) No 650/2012).
How we help you
-
We study the estate
We check whether there is a will, which law applies, the assets, the debts and the heirs, and explain whether it is advisable to accept, accept with the benefit of inventory, or renounce.
-
We gather the documents
We obtain the death and last-wills certificates, the copy of the will or the declaration of heirs, and prepare the inventory and valuation of the assets.
-
Signing and taxes
We prepare the acceptance and division before a notary and file the inheritance tax (forms 660 and 650) and the plusvalía on time, or request an extension where appropriate.
-
Registration and distribution
We register the properties in the heirs' names and, if there is disagreement, we negotiate or bring a court claim for the forced share or for division.
Frequently asked questions
Is there a deadline to accept the inheritance?
In Catalonia the right to accept or renounce is not subject to a time limit, but any interested party may ask a notary to require you to decide within two months; if you do not accept by public deed, you are deemed to renounce. The tax, however, must be filed within six months of the death, unless extended.
Do I have to pay the deceased's debts?
If you accept outright, you are also liable with your own assets. If you take an inventory within six months of learning of the inheritance, you are liable only up to the inherited assets. Heirs who are minors have this benefit by law. You may also renounce the inheritance.
What share of the estate goes to the children in Catalonia?
The forced share (legítima): one quarter of the value calculated under art. 451-5 of the Catalan Civil Code, divided equally among the children. As a rule, the rest may be freely left by will. A claim for the forced share is time-barred ten years after the death.