Practical guide: which errors avert when receiving an inheritance in Catalonia
Receive an inheritance involves to take legal and fiscal decisions in a moment delicate. Further of the emotional component, exist obligations tributarias and juridical consequences that suits to know from the first moment to avert unnecessary costs or familiar conflicts.
To continuation, review the most notable appearances that have to take, according to the state rule and valid Catalan in 2026.
The fiscal term: six months that does not suit to leave spend The Tax on Successions and Donations has to present in the term of six months from the date of demise. The rule allows to request an extension of other six months, whenever it ask inside the five first months. The presentation out of term can generate recargos and interests, according to the normative tributaria general. Therefore, one of the most frequent errors is to leave spend the time without initiating the formalities or without requesting the enlargement inside the legal term.
In Catalonia, the Agency Tributària of Catalonia manages this tax and applies significant bonuses for familiar direct: for example, the spouse can benefit of a bonus of the 99 % of the quota tributaria, and for children and other descendants (groups I and II) the bonuses are declining according to the value of the base imponible (from the 99 % in low tracts until minor percentages in high quantities). Besides, they exist reductions in the base imponible by kinship: 100.000 € for spouse or main children of 21 years, and until 196.000 € for minor children of 21 years (with additional increases). Take advantage of these advantages only is possible if it transacts correctly and in term.
Accept without checking debts: an unnecessary risk In civil right, when an inheritance accepts of pure and simple form, the heir answers also of the debts of the died. This includes loans, fiscal obligations slopes or any another existent debt. To limit the responsibility exclusively to the sakes inherited, the law contemplates the acceptance to profit of inventory, figure regulated in the Civil Code of Catalonia (arts. 461-14 et seq.).
This modality demands specific formalities: the heir can request the inventory before or after the acceptance, with a general term of six months since it knows the call to the inheritance to initiate it and conclude it reasonably. It is of particular use when there are doubts on unseen debts, like loans or fiscal commitments slopes.
Performances that can suppose tacit acceptance Exist acts that the jurisprudence considers like tacit acceptance of the inheritance. Make disposals on sakes inherited —like selling, rent or have of funds— before formalising the acceptance can involve that the inheritance understand accepted, preventing later the renunciation. Thus, before making any management on sakes of the died, is recommended to analyse the complete juridical situation and avert touch at all until having clarity.
The legitimate in Catalonia and the donations in life In Catalonia, the legitimate equivale to the 25 % of the value of the net heritage of the causante (art. 451-5 of the Civil Code of Catalonia). The donations made in life can have importance to civil effects in the calculation of the legitimate and in the possible collation among heirs.
According to the art. 451-8 CCCat, are imputable to the legitimate the donations with pact express of imputación or done to account of the legitimate, and also —save dispenses— the donations to descendants to purchase first house or undertake professional activity that give them economic independence. No all the donations add automatically (unlike other communities),but ignore the imputable can derive in back claims among familiar during the partition.
Costs and debts that can minorar the base imponible The base imponible of the Tax on Successions calculates discounting determinate loads and debts of the causante. Among them they can include costs properly justified eat:
Autonomic differences that influence in the final cost The Tax on Successions is yielded to the autonomous communities. This means that each territory establishes his own reductions, bonuses and specific rules. In Catalonia exist notable peculiarities so much in the fiscal field (tall bonuses for spouse and direct descendants) as in the civilian, especially in matter of legitimate and collation of donations. Manage an inheritance without take these differences can cause errors of calculation or decisions precipitated.
Act with planning marks the difference Request the certificate of demise, the certificate of last wills and check the existence of will are essential initial steps. Take decisions without knowing the fiscal and civil scope of the inheritance is one of the factors that more problems generates later.
In Gestoría Rivero have our expert squad in inheritances and taxation to accompany you in all the process, from the inventory until the liquidation of the Tax on Successions according to the Catalan rule.
It contacts with us without commitment!
The fiscal term: six months that does not suit to leave spend The Tax on Successions and Donations has to present in the term of six months from the date of demise. The rule allows to request an extension of other six months, whenever it ask inside the five first months. The presentation out of term can generate recargos and interests, according to the normative tributaria general. Therefore, one of the most frequent errors is to leave spend the time without initiating the formalities or without requesting the enlargement inside the legal term.
In Catalonia, the Agency Tributària of Catalonia manages this tax and applies significant bonuses for familiar direct: for example, the spouse can benefit of a bonus of the 99 % of the quota tributaria, and for children and other descendants (groups I and II) the bonuses are declining according to the value of the base imponible (from the 99 % in low tracts until minor percentages in high quantities). Besides, they exist reductions in the base imponible by kinship: 100.000 € for spouse or main children of 21 years, and until 196.000 € for minor children of 21 years (with additional increases). Take advantage of these advantages only is possible if it transacts correctly and in term.
Accept without checking debts: an unnecessary risk In civil right, when an inheritance accepts of pure and simple form, the heir answers also of the debts of the died. This includes loans, fiscal obligations slopes or any another existent debt. To limit the responsibility exclusively to the sakes inherited, the law contemplates the acceptance to profit of inventory, figure regulated in the Civil Code of Catalonia (arts. 461-14 et seq.).
This modality demands specific formalities: the heir can request the inventory before or after the acceptance, with a general term of six months since it knows the call to the inheritance to initiate it and conclude it reasonably. It is of particular use when there are doubts on unseen debts, like loans or fiscal commitments slopes.
Performances that can suppose tacit acceptance Exist acts that the jurisprudence considers like tacit acceptance of the inheritance. Make disposals on sakes inherited —like selling, rent or have of funds— before formalising the acceptance can involve that the inheritance understand accepted, preventing later the renunciation. Thus, before making any management on sakes of the died, is recommended to analyse the complete juridical situation and avert touch at all until having clarity.
The legitimate in Catalonia and the donations in life In Catalonia, the legitimate equivale to the 25 % of the value of the net heritage of the causante (art. 451-5 of the Civil Code of Catalonia). The donations made in life can have importance to civil effects in the calculation of the legitimate and in the possible collation among heirs.
According to the art. 451-8 CCCat, are imputable to the legitimate the donations with pact express of imputación or done to account of the legitimate, and also —save dispenses— the donations to descendants to purchase first house or undertake professional activity that give them economic independence. No all the donations add automatically (unlike other communities),but ignore the imputable can derive in back claims among familiar during the partition.
Costs and debts that can minorar the base imponible The base imponible of the Tax on Successions calculates discounting determinate loads and debts of the causante. Among them they can include costs properly justified eat:
- Costs funerarios
- Pending debts of the died
- Determinate costs linked to the formalisation of the inheritance (notary, register, etc.)
Autonomic differences that influence in the final cost The Tax on Successions is yielded to the autonomous communities. This means that each territory establishes his own reductions, bonuses and specific rules. In Catalonia exist notable peculiarities so much in the fiscal field (tall bonuses for spouse and direct descendants) as in the civilian, especially in matter of legitimate and collation of donations. Manage an inheritance without take these differences can cause errors of calculation or decisions precipitated.
Act with planning marks the difference Request the certificate of demise, the certificate of last wills and check the existence of will are essential initial steps. Take decisions without knowing the fiscal and civil scope of the inheritance is one of the factors that more problems generates later.
In Gestoría Rivero have our expert squad in inheritances and taxation to accompany you in all the process, from the inventory until the liquidation of the Tax on Successions according to the Catalan rule.
It contacts with us without commitment!
