Inheriting a home is an emotionally complex process that is often complicated by a mountain of bureaucratic procedures and tax obligations. In Catalonia, civil and tax legislation has very specific characteristics that distinguish it from the rest of Spain. Therefore, having the advice of a specialized firm is vital to avoid penalties, surcharges, or excessive payments.

At Actum Advocats, our firm in Vidreres (Girona), we help families navigate this process with legal certainty and efficiency. Below, we break down the key steps and costs you should know.

1. The first step: Obtaining documents

Before acquiring a property, it is necessary to obtain three fundamental documents:

• Death certificate: The official document that certifies the death.

• Certificate of last Wills: This will tell us if the person made a will and before which notary.

  Insurance Contract Certificate: To find out if there is life or accident insurance.

  If a will exists, an authorized copy is requested. If there is no heir, in Catalonia a declaration of heirs must be made before a notary, following the order of succession established by the Catalan Civil Code.

  

  2. Acceptance of the Inheritance and the Inventory

For the property to pass into the name of the heirs, the Deed of Acceptance of Inheritance must be formalized before a notary. At this point, it is crucial to carry out a detailed inventory. At Actum Advocats we always recommend carrying out a proper expert valuation of the property; A value that’s too low might save you taxes now, but generate a very high capital gain if you decide to sell the house in the future.

3. Inheritance Tax in Catalonia

This is the point that most concerns our clients in Girona. In Catalonia, Inheritance Tax is ceded to the Generalitat and has its own rules:

• Reductions for kinship: Children, spouses, and ascendants enjoy significant reductions.

• Reduction for primary residence: If the heir lived with the If the deceased spouse or a close relative (who retains ownership for a certain period) is deceased, a 95% reduction may be applied to the property value (with a set limit).

• Tax Credits: There are credits that can reach 99% for the spouse, although for other relatives the percentage decreases according to the degree of kinship and pre-existing assets.

  4. Municipal Capital Gains Tax (IIVTNU)

  In addition to the regional tax, when inheriting a property in Vidreres, Lloret, or any municipality in Girona, you must

and settle the Tax on the Increase in Value of Urban Land. This tax is levied on the increase in the value of the land from when the deceased bought the house until it is transferred. Following recent rulings by the Constitutional Court, there are calculation methods (Actual or Appraised) that allow you to optimize the payment, something our legal team can advise you on.