Inheritance tax in Catalonia and accepting an inheritance: deadlines, allowances and tax relief

When someone dies while habitually resident in Catalonia, their heirs pay inheritance tax under Catalan rules, which are now in Book Six of the Catalan Tax Code (Legislative Decree 1/2024). The return is filed within six months of the death, extendable by a further six if requested in time. The spouse receives 99% relief on the tax due, and children and other close relatives receive allowances and relief that depend on the amount inherited.

In brief

• Catalan rules apply if the deceased was habitually resident in Catalonia.
• Deadline: six months from the death; a six-month extension if requested within the first five months.
• Kinship allowance of €100,000 for the spouse and children (more for those under 21).
• 99% relief on the tax due for the spouse; for other relatives in Groups I and II, relief that decreases as the tax base increases.
• Accepting with the benefit of inventory means you are not liable for the deceased’s debts with your own assets.

When Catalan rules apply

For inheritances, the tax belongs to the autonomous community where the deceased was habitually resident on the date of death (Article 32.2.a of Law 22/2009). A person is considered resident in Catalonia if they spent more days there than anywhere else in the five years before their death (Article 28). The tax is managed by the Catalan Tax Agency (Agència Tributària de Catalunya).

Deadline for filing the tax

For acquisitions on death, the deadline is six months from the date of death (Article 67.1.a of the Inheritance and Gift Tax Regulations). An extension of a further six months can be requested within the first five months of the deadline; if no reply is notified within one month, it is deemed granted, and late-payment interest runs from the end of the initial six months (Article 68 of the same Regulations).

The most common allowances

The kinship allowance (Article 631-2 of the Catalan Tax Code) is:

• Group I (descendants under 21): €100,000, plus €12,000 for each year under 21, up to €196,000.
• Group II: spouse, €100,000; son or daughter, €100,000; other descendants, €50,000; ascendants, €30,000.
• Group III (second- and third-degree collateral relatives, such as siblings, uncles, aunts, nephews and nieces, and in-law ascendants and descendants): €8,000.
• Group IV (cousins and unrelated persons): no allowance.

In addition, people in Group II aged 75 or over have an allowance of €275,000 (Article 631-4). And for the deceased’s main home, the spouse, descendants, ascendants and collateral relatives (the latter aged over 65 and having lived there for two years) can deduct 95% of its value, with a joint limit of €500,000 and an individual minimum of €180,000 after apportionment (Articles 631-17 and 631-18). To keep it, the home, or the one replacing it, must be kept for the following five years (Article 631-19).

Relief on the tax due

Under Article 633-4:

• The spouse receives 99% relief on the tax due, including life insurance amounts added to their share of the estate.
• Other taxpayers in Group I receive relief by bands of the tax base, ranging from 99% (first €100,000) to 20% (from €3,000,000).
• The rest of Group II (for example, children aged 21 or over) receive percentages from 60% (first €100,000) down to 0% from €3,000,000.
• If certain allowances are chosen (for example, the family business allowance), the taxpayers in section 2 lose the relief; the main home allowance is compatible in all cases.

Accepting the inheritance: methods and benefit of inventory

If the succession is governed by Catalan civil law, acceptance may be express, in a public or private document, or implied, for example by doing things only an heir could do (Articles 461-3 to 461-5 of the Catalan Civil Code). Renunciation, on the other hand, must be express and in a public document (Article 461-6).

There is no time limit to accept or reject, but any interested party may ask a notary, one month after the inheritance opens, to require the heir to decide within two months; if they do not accept by public deed within that period, they are deemed to have rejected it (Article 461-12).

An heir who accepts with the benefit of inventory is only liable for the deceased’s debts with the assets of the estate, not with their own (Article 461-20). To do so, the inventory must be drawn up before a notary within six months of learning of the inheritance; an inventory in a private document filed with the authorities to settle the inheritance taxes is also valid (Article 461-15). If it is not drawn up in due time and form, the acceptance is unconditional and the heir is also liable with their own assets (Articles 461-17 and 461-18).

How we help you

We review the will or the declaration of heirs, calculate the tax with the allowances you are entitled to, prepare the inventory and the deed of acceptance and file the self-assessment on time. We help heirs living anywhere, at our Barcelona office or by video call. You can book your first consultation or learn about our service for inheritance.

Legislation

• Legislative Decree 1/2024, of 12 March, Book Six of the Catalan Tax Code (Articles 631-2, 631-4, 631-17 to 631-19 and 633-4).
• Royal Decree 1629/1991, of 8 November, Inheritance and Gift Tax Regulations (Articles 67 and 68).
• Law 22/2009, of 18 December, on the financing of the autonomous communities (Articles 28 and 32).
• Law 10/2008, of 10 July, Book Four of the Catalan Civil Code (Articles 461-3 to 461-20).