Ruta EspañaSearch
City: All cities
Language: English
Retirement and end of life

Inheritance tax (Catalonia)

Impuesto sobre sucesiones (Cataluña)

Barcelona versionOnly applies in Catalonia

In other cities: Madrid · Valencia

What it is

Anyone in Catalonia who receives assets through inheritance, legacy or other succession titles must file the inheritance tax return with forms 660 and 650, even if nothing is payable. The return is filed by the individual who receives assets or rights because of someone's death: heir, legatee, forced heir, fideicommissary, life insurance beneficiary or others. The deadline to file and pay is six months from the date of death; within the first five months a six-month extension can be requested, with late-payment interest. There are reductions, for example by relationship (€100,000 for the spouse or stable partner and for children aged 21 or over), for disability or for the deceased's primary home (95 % up to €500,000, if requirements are met), and kinship groups I and II may apply a reduction on the tax due where appropriate. Together with the forms you submit, among other things, the document accepting the inheritance, the death certificate, the certificate of last wills and a copy of the will or, if there is none, the declaration of heirs.

Official wording
El termini per presentar i pagar és de sis mesos des de la data de defunció (data de meritació).

Official sources

Where it applies
Catalonia

Official information

Official sources

Go to the official website: Declare an inheritance (Catalan Tax Agency)

When

Within six months of the date of death. In the first five months an extension of six more months (up to one year) can be requested, paying late interest.

Official wording
El termini per presentar i pagar és de sis mesos des de la data de defunció (data de meritació).

Official sources

Steps

  1. Step 1: Work out the base and reductions

    You add up the value of the assets (plus 3% for household goods), subtract debts and expenses, split it among the heirs and apply reductions, for example €100,000 for the spouse or a child aged 21 or over.

    Official wording
    Fill de 21 anys o més, 100.000 euros.

    Official sources

  2. Step 2: File forms 660 and 650

    Form 660 lists all the assets of the estate, and one form 650 is filed for each heir. The help program generates both; if you fill in the PDFs, they can only be filed at an ATC office.

    Official wording
    s’han de presentar tants models 650 com persones interessades concorren en una successió.

    Official sources

    Go to the official website: Declare an inheritance (Catalan Tax Agency)

Documents

Your ticks are saved on this device only.

🖨 Printable bilingual document card (you can show it at the counter)

FAQ

Is there a reduction for the deceased’s home?

Yes, 95% up to a maximum of €500,000, if requirements are met.

Official wording
Adquisició de l’habitatge habitual de la persona difunta, 95 % fins un màxim de 500.000 euros

Official sources

Can payment be deferred?

You can request to defer or split payment, paying late interest.

Official wording
Es pot demanar ajornar o fraccionar el pagament, amb l'obligació de pagar els interessos de demora corresponents.

Official sources

Related procedures

Terms used on this page