Qui paie et ce qui est hérité
The heirs of a person who was fiscally resident in Catalonia at the time of death are liable, as are those inheriting property located in Catalonia even if the deceased lived elsewhere. What is inherited is declared: cash, property and shares, and the debts of the deceased reduce the base.
The return is filed with the Catalan Tax Agency (ATC). Heirs are liable up to the value of the inherited assets, not their personal wealth.
Délais de déclaration
The ordinary deadline is six months from the death. A further six months can be requested, but interest accrues from the end of the first period, so the extension is not free.
Filing is done online through the ATC. Filing late carries surcharges that grow with the delay; if the estate has debts, it is worth checking the figures before accepting it.
Réductions selon le lien de parenté
Before calculating the tax, the taxable base is reduced according to the heir's family group:
Key points
- Groupe I, enfants de moins de 21 ans : 100 000 euros plus 12 000 par année manquante avant 21 ans
- Groupe II, enfants de 21 ans ou plus, ascendants, conjoint et partenaire stable : 15 000 euros
- Groupes III et IV, frères et sœurs, oncles et tantes, neveux et nièces et personnes sans lien de parenté : aucune réduction de base
Abattements : les 99 % qui changent tout
On the resulting tax, Catalonia applies generous reliefs. Spouses and stable partners get a 99% relief regardless of what they receive. Groups I and II also get 99% relief up to 100,000 euros of taxable base, decreasing progressively above that figure.
The practical effect: inheriting from parents or a spouse in Catalonia usually means paying very little. Inheriting from a sibling or a third party has no relief, and the tax there is significant.
Entreprise familiale et résidence habituelle
Shares in a family business get a 95% reduction in value, with requirements: the deceased must have held the shares for a minimum period and the heirs must keep them for a set time. The same applies to the inherited main home, subject to use conditions.
These reductions make planning a business succession worthwhile: without structure, an heir can end up selling shares to pay the tax.
