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.<\/p>\n\n\n\n
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>). 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<\/a>). The tax is managed by the Catalan Tax Agency (Ag\u00e8ncia Tribut\u00e0ria de Catalunya)<\/a>.<\/p>\n\n\n\n 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<\/a>). 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).<\/p>\n\n\n\n The kinship allowance (Article 631-2 of the Catalan Tax Code<\/a>) is:<\/p>\n\n\n\n In addition, people in Group II aged 75 or over have an allowance of \u20ac275,000 (Article 631-4<\/a>). And for the deceased\u2019s 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 \u20ac500,000 and an individual minimum of \u20ac180,000 after apportionment (Articles 631-17 and 631-18<\/a>). To keep it, the home, or the one replacing it, must be kept for the following five years (Article 631-19<\/a>).<\/p>\n\n\n\n Under Article 633-4<\/a>:<\/p>\n\n\n\n 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<\/a>). Renunciation, on the other hand, must be express and in a public document (Article 461-6<\/a>).<\/p>\n\n\n\n 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<\/a>).<\/p>\n\n\n\n An heir who accepts with the benefit of inventory is only liable for the deceased\u2019s debts with the assets of the estate, not with their own (Article 461-20<\/a>). 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<\/a>). 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<\/a>).<\/p>\n\n\n\n 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<\/a> or learn about our service for inheritance<\/a>.<\/p>\n\n\n\n Cu\u00e1ndo se aplica la normativa catalana, el plazo de seis meses y su pr\u00f3rroga, las reducciones por parentesco y por vivienda habitual, la bonificaci\u00f3n del 99 % para el c\u00f3nyuge y c\u00f3mo aceptar a beneficio de inventario.<\/p>","protected":false},"author":5,"featured_media":673,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"rs_autora":"","footnotes":""},"categories":[21],"tags":[],"class_list":["post-655","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"_links":{"self":[{"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/posts\/655","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/comments?post=655"}],"version-history":[{"count":1,"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/posts\/655\/revisions"}],"predecessor-version":[{"id":674,"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/posts\/655\/revisions\/674"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/media\/673"}],"wp:attachment":[{"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/media?parent=655"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/categories?post=655"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ruizsogueroabogadas.com\/en\/wp-json\/wp\/v2\/tags?post=655"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Deadline for filing the tax<\/h2>\n\n\n\n
The most common allowances<\/h2>\n\n\n\n
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Relief on the tax due<\/h2>\n\n\n\n
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Accepting the inheritance: methods and benefit of inventory<\/h2>\n\n\n\n
How we help you<\/h2>\n\n\n\n
Legislation<\/h2>\n\n\n\n
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