Inheritance and gift tax in Catalonia for foreigners

How does the inheritance tax and the gift tax work in Catalonia?

Impost sobre contributions i donacións is a single tax on the free receipt of property, which covers inheritance and bequest, gift and other non-requisition transactions between the living, as well as life insurance payments if the insured person and the beneficiary are different [1]The general framework of the state: Ley 29/1987. in Catalonia, tax is maintained by ATC and regional scales and reductions are set by their own acts (in the ATC manual reference is made to Decret legislatiu 1/2024) [1][4].

Article 5 Ley 29/1987 calls taxpayers heirs and legates gifted and beneficial for life insurance. [1][4].

Applyed to ATC models: 660 (inheritance declaration), 650 (tax calculation for each heir), 651 (purpose), 652 (life insurance), 653 (consisting ownership) [1]The ATC models do not match the state models that AEAT uses.

Which administration and what rules apply to foreigners?

Nationality does not affect the tax: the law distinguishes between who pays the personal obligation (residents: tax on all property worldwide) and the real obligation (non-residents: tax on property that is or is likely to be realized in Spain) [4]IRPF rules define residence, while the area within Spain for ISD is determined by a larger number of days five years before the accrual date [4][5].

For non-residents, this means that the owner of the Barcelona apartment who inherited it or donated it makes a declaration to AEAT, but the tax can be considered Catalan by the rules. [4]As is the case with AEAT, it is only visible on a case-by-case basis.

What kind of a relationship is applied to inheritance?

The tax base is reduced by the amount of reduction (reduccio per parentiu) in terms of the degree of relationship with the deceased. [2].

In addition to the relationship, there are reductions in the number of persons with disabilities, from 33% to 65%, 275,000, 65% above 650,000. For spouses, descendants and ancestors of 75 years, the reduction is 275,000. For a dwelling where the deceased has been living permanently, 95% of the cost of the dwelling can be reduced to within 500,000, provided that the heir retains five years of age. [2]. Whether the conditions in your case are met, the documents show.

Legacy tax: steps and scale

They count five steps: first they think of the base: the value of the deceased's property (real property takes by valor de referencia Cadastra if the price claimed is not higher), plus the added property and insurance, plus gifts and pacts four years before death, minus debts and expenses. [1].

Example of ATC: I give a tax base of 120,000 to 3,500 I plus 11% from 70,000 I, i.e. 7,700 I. Total tax on a scale of 11,200 A, average 9.33% [1].

The tax is then applied to the amount of the estate of the heir and the group of relatives:

Finally, a tax discount (bonifacecio) is possible. The spouses are entitled to apply 99%. The remaining relatives of groups I and II are entitled to a discount on the progressive table: for group I, 99% of the first 100,000 I base, up to 20% of the total over 3,000,000 I, for the rest of group II, between 60% and zero. If the heir has chosen a conditional cut for business, company participation, forest, agricultural sites, cultural or natural heritage, a discount on the table. No provision is made for it (art. 633-4 Decret legislatio 1/2024); reduction in the residence of a deceased person does not prevent the [1]A resident may deduct a tax paid abroad on the basis of a similar tax up to a lesser of two amounts. [1].

How is the gift in Catalonia?

The price is imposed at the time of the transaction, the tax is paid by the gifted, and in addition to the classic gift, it includes forgiveness of debt, waiver of the right to the benefit of a particular person, relief of the taking of a debt and insurance payments in certain cases. [1].

For the gift between live relatives of groups I and II, the ATC gives a reduced scale: 5% for the first 200,000 y, 7% for the next 600,000 y and 9% for the remainder. The condition is: the transaction is notarized or by a court decision; if the notary form is not binding, the contract must be certified within a month. [1]The rest have a common scale of 7-32%, the same as the inheritance, plus the ratio of the recipient ’s property and the group of relatives. [1].

There are nuances: a gift to one person from one giver in three years is added to the average rate. If a mortgage dwelling is given and a gifted one takes a debt, the gift tax is counted as the difference between the value and the debt, and the amount of the debt is credited as the refundable portion of the transfer tax (ITP). In the example of ATC, the 500,000-I-D flat with the $150,000 debt gives the grant base 350,000 a and 150,000 a I-ITP [1].

Some cuts in the grant are for first-time descendants, business transfers, company shares, contributions to protected property, their age, income and time-bound terms, the list on the ATC page. [3]The terms should check with the hestor before the deal.

When to file a declaration and what documents are needed

Duration: Six months from the date of death: The period of the gift: one month from the date of the act or contract; Extension for the inheritance is granted for six months (total 12 months from the date of death): the application must be filed in the first five months and interest on the delay is charged for the days of extension. [1].

After the ATC period, the late payment and interest allowance are paid. [1].

1. Get a death certificate from the local registry office.
2. Request a certificate from the latest vols. (certificado de últimas volntades) register in the Ministry of Justice to find out if there is a will and which notary has it.
3. A certified copy of the last will is required. If there is no will, the law acta de no prioridad, which is the act of the notary, is required.
4. Accept a notary escritura or a private property inventory and valuation document.
5. Set models 660 and 650 (one 650 per heir) and pay the tax [1].

Electronic filing is compulsory for legal persons, representatives and tax intermediaries, while others can file and file [1]Death and related documents issued abroad are generally required with apostille and a jury: apostille and legalization, juror transferI need you to specify the requirements in the department.

Typical Errors

• Thinking that tax depends on citizenship, depends on the residence of the deceased and the recipient and the location of the object [4].
• Six months without requesting an extension in the first five months, a supplement and interest are added after the deadline [1].
• To declare real estate below valor de referencia Cadastra. If the value claimed is lower, the base takes a value from Kadastra. [1].
• To make the donation of money or housing a private contract and lose the reduced scale of 5-9%, which requires a notary form [1].
• Select a conditional cut (e.g. for company share) and lose the progressive table discount for groups I and II [1].
• Not to include gifts three years before the new deal and four years before death: they affect the average rate and base [1].
• Consider the mortgage dwelling to be fully mortgaged on ISD. [1].

The inheritance tax from Russia, Ukraine, Belarus or Kazakhstan

Spanish inheritance and gift taxes are not exempt for citizens of these countries; if you are a resident of Spain and you receive property abroad, the tax is taken from all property and the tax paid abroad is deducted from the lower of the two amounts [1][4]If you are a non-resident and you get a Spanish apartment, the tax is taken from the facility and paid to the AEAT. [4].

Tax is only part of the question. Separately decide which law applies to inheritance and how wills are recognized abroad. This is a legal job, and we only deal here with tax. Check in advance with what rules to consider: in one inheritance, residents and non-residents may be treated differently.

The income tax does not replace the wealth tax and the income tax on sales, which the resident of Catalonia pays for the property, as described in the material. Tax on wealth in CataloniaDifferences between resident and non-resident in taxes: Resident and non-resident taxes.

What can we help you with?

NEXO helps collect a package of documents for the Hestor and the Counsel, translate and legalize the papers from abroad, find out which agency and when to file. Tax advice (the team's gestator) is considered by the Tax Adviser, and inheritance law is decided by the team's counsel. First 30 minutes of consultation is free, full consultation 45 minutes is 121, the cost of maintenance is estimated. You can write it down separately. form of consultationThe deadline for the responses of the agencies is not our responsibility. Documentsthe general scheme of the permit to live in the city shows the section Residence permit in Barcelona.

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The source is viewed on 02.10.2026 · NEXO · Drafting Draft · Sources do not replace individual legal advice.