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Inheritance Tax in Catalonia

Inheritance Tax in Catalonia
On December 16, 2019, the Generalitat and the common people agreed on a tax reform that affects the Inheritance Tax, among other taxes.

This tax reform will come into force throughout this year 2020. After it is published, we will send you all the information about the news.

Below is a brief summary of the information provided by the guide of the Tax Agency of the Government of Catalonia today:

"The inheritance and gift tax records the acquisitions made by individuals derived from any of the different titles of inheritance recognized by the regulations on inheritance (Law 10/2008, of July 10, of the fourth book of the Civil Code of Catalonia on inheritance), among which we must highlight that of heir, legatee, legatee, trustee, etc."

When this acquisition is made by a legal entity (company, foundation, etc.), the operation is subject to corporation tax.

The persons liable to pay the tax are the beneficiaries, that is to say, those who have received any property or right in the inheritance for any of the inheritance titles regulated by the regulations.

How do you declare an inheritance?

Inheritances and legacies are self-assessed using forms 660-650.

A self-settlement must be made for each person obliged to pay the tax, even if no income results.

How much time do we have to declare the acquisition of an inheritance?

The deadline for declaring the acquisition is 6 months from the date of death. During the first 5 months from the date of death, an extension of the deadline can be requested for a further 6 months. In this case, interest must be paid for the extended days.

If it is decided to apply for an extension, the following documents must be enclosed with the application:

  • Certification of the death certificate of the deceased
  • List of names and addresses of declared or presumed heirs, stating the degree of kinship at the time of death.
  • The situation and approximate value of the goods and rights that make up the inheritance.
  • The reason for the application.

The request for extension can only be submitted by the heirs, executors or administrators of the estate.

What documentation is required to attach?

The original and a copy of the notarial, judicial or private document confirming acceptance of the inheritance must be submitted together with the tax declaration and self-assessment. In addition, the following documents (originals and copies) must be submitted unless a notarized has been drawn up in the public document relating to the transaction being self-settled, or has been submitted in a previous self-settlement

a)Death certificate of the deceased

b) Certificate from the General Registry of Acts of Last Resort)

c) Authorized copy of the will, codicil, testamentary memorandum or inheritance agreement.

In case one of the following documents is not required

- Certificate of notoriety of declaration of intestate heirs, if the relationship between transmitters and acquirers is that of ascendants to descendants or vice versa, or spouses and cohabitants in a stable partnership.

- Judicial declaration of heirs. If this declaration has not been made, a relationship of the presumed heirs must be presented, indicating the relationship of each one to the deceased.

d) The insurance contracts concluded by the deceased or certification from the insurance company, in the case of group insurance.

Deferring or splitting payment

The tax collection regulations provide for the possibility of postponing or fractioning the payment of taxes when the cash position of the obligated persons prevents them from making this payment within the period established by the regulations, with the corresponding interest for late payment accruing. In addition, there are specific cases for inheritance and gift tax.

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