Luis Prados Ramos
Notary

INHERITANCE TAX IN CATALONIA

INHERITANCE TAX IN CATALONIA

The general framework of inheritance and gift tax in Catalonia derives from Law 19/2010. However, as Law 2/2014 of January 27 on fiscal, administrative, financial and public sector measures, in its article 122 it modified several of the precepts of Law 19/2010 on inheritance tax regulation, in the We currently have two regulatory frameworks in Catalonia:

For deaths that occurred between January 1, 2010 and January 31, 2014, which are governed by Law 19/2010 on inheritance tax regulation.

For deaths that have occurred since February 1, 2014, which will be governed by Law 2/2014 of January 27. This regulation is in force and without modification since then and until now, years 2016.

Deaths up to December 31, 2009, we do not take them into consideration, because they will be fiscally prescribed inheritances.

The application of the Catalan inheritance tax regulations depends on the habitual residence of the deceased person. For those cases in which there has been a change of residence, the residence of the place where he has stayed for a greater number of days in the five years prior to the date of accrual is taken into account.

1.- Tax application scheme.

1.1.- It starts from the real value of the assets, with deduction of debts and encumbrances.

1.2.- On this amount there is a right to a series of reductions.

1.3.- A tax rate is applied to the amount thus obtained.

1.4.- This tax rate is applied to a multiplier coefficient based on the degree of kinship between deceased and heir.

1.5.- Finally, the resulting fee may have some type of bonus.

2.- Development of the settlement scheme.

2.1.- Real value of the goods. We have already referred to this aspect in other entries of this blog. In the case of urban properties located in Catalonia, this value is obtained by multiplying the cadastral value by a coefficient, and multiplying by 0.8. In the case of rustic goods, an amount per hectare is applied, depending on the quality and situation of the land. These tables are published each year by the Generalitat de Catalunya.

2.2.- Reductions.

Kinship reduction.

For inheritances from February 1, 2014

a) Group I (acquisitions by descendants under the age of twenty-one): 100,000, plus 12,000 euros for each year of the successor in title under the age of twenty-one, up to a limit of 196,000 euros.

b) Group II (acquisitions by descendants of twenty-one years of age or over, spouses and ascendants): – Spouse: 100,000 euros. – Son: 100,000 euros. – Other descendants: 50,000 euros. – Ascendants: 30,000 euros.

c) Group III (acquisitions by second and third degree collaterals by affinity or consanguinity (STSJ ICAM 442/204 and STSJ MADRID 1693/2014) and by ascendants and descendants by affinity): 8,000 euros.

d) Group IV (acquisitions by collaterals of fourth degree or more distant degrees and by strangers): no reduction is applied for reasons of kinship.

For inheritances from January 1, 2010 to January 31, 2014, the reduction for kinship is as follows:

a) Group I (acquisitions by descendants under the age of twenty-one): 275,000, plus 33,000 euros for each year of less than twenty-one that the successor in title has, up to a limit of 539,000 euros.

b) Group II (acquisitions by descendants of twenty-one years or more, spouses and ascendants): – Spouse: 500,000 euros. – Son: 275,000 euros. – Other descendants: 150,000 euros. – Ascendants: 100,000 euros.

c) Group III (acquisitions by second and third degree collaterals by affinity or consanguinity (STSJ ICAM 442/204 and STSJ MADRID 1693/2014) and by ascendants and descendants by affinity): 50,000 euros.

d) Group IV (acquisitions by collaterals of fourth degree or more distant degrees and by strangers): no reduction is applied for reasons of kinship.

Mutual help experiential situations.

In acquisitions due to death between members of a mutual aid cohabitation relationship, the purchasers are assimilated to the rest of the descendants of group II defined in article 2, for the purpose of applying reductions for kinship and habitual residence and the multiplier coefficient.

Common-law couples are assimilated to spouses.

Relations between a spouse or a cohabitant in a stable relationship and the children of their spouse or of the other member of the couple are assimilated, for the purposes of inheritance and gift tax, to relations between ascendants and children.

Disability Reduction.

Together with the reductions that may correspond depending on the degree of kinship between the acquirer and the deceased, in acquisitions due to death by people with physical, mental or sensory handicaps, with a degree of disability equal to or greater than 33 % , a reduction of 275,000 euros is applied. If the degree of disability is equal to or greater than 65 %, the reduction is 650,000 euros.

Reduction for seniors.

In acquisitions due to death by group II people of seventy-five years or more a reduction of 275,000 euros is applied. This reduction is incompatible with the disability reduction.

For inheritances from January 1, 2010 to January 31, 2014, the reduction for third age is not linked to the degree of kinship.

Life insurance reductions.

In acquisitions due to death, a reduction of 100 % is applied, with a limit of 25,000 euros, of the amounts received by the beneficiaries of life insurance contracts, if they are related to the deceased contracting party as spouse, descendant or ancestor.

Reduction for the acquisition of assets and rights related to an economic activity.

A reduction of 95% in the value of such goods can be obtained. Due to its length and complexity, we did not develop it.

Reduction for the acquisition of shares in entities.

A reduction of 95% in the value of such goods can be obtained. Due to its length and complexity, we did not develop it.

Reduction for the acquisition of the habitual residence of the deceased.

In acquisitions due to death corresponding to the spouse, descendants, ascendants or collaterals of the deceased, a reduction of 95 % of the value of the principal residence of the deceased can be applied to the tax base, with a limit of 500,000 euros for the joint value of the home, which must be apportioned among taxpayers in proportion to their participation; In any case, the individual limit resulting from the apportionment among taxpayers cannot be less than 180,000 euros. The collateral relatives of the deceased, in order to enjoy the reduction established in section 1, must be over sixty-five years of age and must have lived with him for at least two years prior to his death. Reduction for the acquisition of certain rustic farms dedicated to forestry

Reduction for the acquisition of assets of the deceased used in the agricultural exploitation of the successor in title.

Reduction for the acquisition of cultural heritage assets.

Reduction for decennial superimposition.

2.3.- Tax rate.

Base Quota Remainder of base Type 

0 Up to 50,000 7%

50,000 3,500 Up to 150,000 11%

150,000 14,500 Up to 400,000 17%

400,000 57,000 Up to 800,000 24%

800,000 153,000 Onwards 32%

2.4.-Multiplying coefficient.

Kinship groups I and II Coefficient 1.

Kinship Groups III Coefficients 1.5882.

Kinship Group IV Coefficient 2 4.5.-

Fee bonus Spouses can apply a bonus of 99% of the inheritance tax tax on acquisitions due to death, including the amounts received by life insurance beneficiaries that accumulate to the rest of the assets and rights that make up their hereditary portion. The rest of the taxpayers of groups I and II can apply the bonus in the weighted average percentage that results from the application for each tranche of the tax base of the percentages established by law.

 

733 thoughts on “EL IMPUESTO DE SUCESIONES EN CATALUNYA”

  1. I live with my parents, if my parents die and leave me their house (habitual residence) I have to pay taxes. They would go up a lot.
    Thank you so much

    1. With the data that the answer gives us, it is almost impossible, since we would have to take into account the value of the house, where it is, the residence of their parents... In any case, inheritances from parents to children, as a general rule, are not burdensome.

      All the best.

    2. Good afternoon, I want to leave the apartment (located in Barcelona, value approx. 200,000 eur) as an inheritance to my nephew. What is the approximate amount that we will have to pay between the two of us in taxes and I don't know what else?

    3. We are five siblings, and now we have learned that my father made a will of the apartment he has in Tarragona, to one of my sisters, who is the one that had absorbed his brain, as well as the bank account, which was also co-owned by her. , and from which he has been getting all the money little by little
      bit. My question is, do we have the right to the legitimate, even if the house has been left in a will?

      1. Good afternoon. My mother passed away in 2003, but the inheritance judgment was notarized in 2017. It is a publicly-promoted house. Do you have to pay plus value or any tax? Thank you

        1. What I don't understand is why this was asked at the time of writing or why it was not explained to him. Apparently from what he tells me
          I don't think you should pay anything, but I can't give a well-founded opinion without seeing documentation.

          1. I have asked myself because I have assumed that for the change of name of the property, a term will be required from the date of the deed and perhaps for this reason, the payment of some tax. Excuse me if I don't express myself well. Thank you

          2. I insist on what I have told you: I cannot give an opinion without seeing. And it surprises me that you ask these questions after signing the deed. Go to the Notary where the procedures have been done and that they inform you.

    4. Hello. My father passed away in September 2017 and he had 15% of shares in a SA company. with a writing value of €60,000 and a book value of €1,000,000. If I accept the shares at book value, which would be €150,000, how much would I have to pay in inheritance taxes? Thank you.

  2. It's in Catalonia, it's an official protection house, but I don't have any more information.
    But I understand that with the new law, the habitual house, when it passes from parents to children, they will have to pay.

  3. I receive as a legacy from my grandparents a house valued at 400,000 euros, in Barcelona, if I accept how much would I have to pay for inheritance tax, approximately?

  4. In the event of choosing the option to benefit from the 95% for habitual residence, is it necessary to keep the property in the possession of the heir for 5 years in order not to lose the tax relief?
    I understand that there is always the option of rejecting this tax benefit and calculating the value of the habitual residence in the estate if you plan to sell it. Is that so?

  5. Thank you very much: I understand that if you plan to sell within five years, it is better to give up the habitual residence bonus and pay as if it were a normal home. Does the Tax Agency allow you to do that?

    1. Indeed. What you should be clear about is what your decision may cost you, but if the inheritance is in Catalonia in favor of descendants and after the year 2010 (the death), it is almost certainly not worth asking for the housing allowance. If you want more information, with specific data of the inheritance we can do a simulation.

  6. I have to open a will, due to the death of my father, heirs, a sister and myself. Inheriting a villa, currently it could be sold for a maximum of €100,000 and it is not sure that it will be sold. My sister and I don't talk to each other and she feels like a mess. I have thought about giving up the inheritance, because with the chalet they will want to do the opposite of me, to annoy and we will end up in court, since I do not want to have a property or anything halfway with it. Do you advise me to fight or would it be better to give up?

      1. When my mother died, my father inherited and my sister took possession of the assets through donations and forced me to go to court to obtain my mother's legitimacy, which they refused to give me. Apparently the aforementioned chalet remains and for this reason I know that it is going to be a major war and I want to avoid it. More knowing that my sister has a large mortgage and I don't know the guarantors for the loans that she could have.
        Thank you.

    1. maria carme forga besalduch

      My mother's sister, who has no children, her husband passed away almost four years ago, left me in the will as universal heir, my uncle lives 85 years old and also has the same will towards me, he owns the apartment where he lives, an apartment, and some 60,000 euros, the day I die I will have to pay, I don't know if I was entitled to something when my aunt died, but the relationship is very good and I did nothing. You tell me that it would be better if he made a donation to me from the second residence, if it is not done I will have to pay the day I inherit. What advises me, to pay less at the time. thank you so much

  7. Thank you for your interesting website and answers. My father's house in Barcelona has an approximate value of 500,000 euros and he leaves it to me as an inheritance. How much would I have to pay in inheritance tax for that house, according to the current rate in May 2015? Thank you so much.

  8. In the event that my father donated me a house, with a market price of €300,000, what taxes would I have to pay?
    Thank you so much.

    1. You should pay TAXES ON DONATIONS, CAPITAL CAPITAL AND IRPF (THE DONOR). THE AMOUNT DEPENDS ON FACTORS THAT I DO NOT KNOW, SUCH AS THE PLACE WHERE THE PROPERTY IS LOCATED, ITS CADASTRAL VALUE, OLD...

  9. I thank you in advance. I have a flat (more than 20 years old) and a house (less than 20). I want to leave it to my son in a will, but if I donate to him now it would cost less money. We do not have the residence together

  10. Again I thank you in advance. Related to the previous post. The mentioned house has Cadastral V. x coef. 0.88= €59,267. Could you guide me approx. What would the 50% inheritance tax cost my son since I live with my wife, does it have a benefit or is it indistinct that we were registered together in said house?

    1. the question you ask me exceeds the purpose of this page. It's not that I don't want to answer you, it's that with the data you give me, I can do little. I insist that it will always be cheaper to inherit than to make a donation. The overall cost I can not specify.

  11. Related to the previous post. – I understand your position and your comment. Without going into calculating amounts (as a guideline) you can tell me if you normally pay more, capital gains or inheritance tax. Data I have: Land value €42,714. Catastral value €67,349. More than 20 years. Viladecans population. Thank you for your attention and your patience.

    1. Inheritance tax is paid for all inheritance and capital gains for each urban property and its fee depends on the ordinance of each town hall. Inheritance tax between parents and children has almost disappeared in Catalonia for medium-sized inheritances, so it is normal to pay more for capital gains. Regarding the Viladecans property, I get a fee of about 8200 euros, (quick calculation and without responsibility). I leave you a link if you want to check it yourself

      http://www.foro-ciudad.com/barcelona/viladecans/documento-23235.html

  12. My grandmother wants me to put an account in the name of the 2 with 60,000 euros in the box for when she dies. How much will I have to pay to cienda? Is the best option? Thank you very much in advance. My grandmother lives in Seville and I am from Girona.

    1. What your grandmother has to do is make a will. Being a co-owner of an account can have tax risks, and also do not attribute ownership of the whole to the co-owner when one is absent. An inheritance of 60,000 euros from grandfather to grandson would pay around 10 euros.

      1. First, I want to say that I follow your answers. When my mother passed away, she left 5,000 euros to her two granddaughters. They are worried about this year's tax return. They are from Barcelona and they do not know how much they will have to pay for this legacy. Thank you very much for your attention. I would like to inform you that he died on January 25, 2015…

  13. I am English and I have a life of the other insurance for which I and my wife are both policyholders, insured and beneficiaries. This means that in the event that one of the two dies within the 25 years that the policy lasts, the surviving policyholder is the beneficiary. It is insurance for death only and is only guaranteed within that period. Once one of them dies, the policy ends for the survivor. There are no savings. I would like to know if it would be necessary to declare this in succession taxes in the event that I redeem the capital or only for income. Thank you

    1. It is difficult for me to answer without seeing the content of the policy. The best information will be given by the insurance company, but as an approximation if what is received is a consequence of the death of one of the "contractors", the amount received by the legitimary is included in the inheritance tax, although strictly not be inheritance.

  14. Question: My 94-year-old mother, diagnosed with senile dementia, has the legal capacity to modify a will that she made more than 20 years ago?
    She has a flat of her own in Barcelona capital, with an approximate value of 180,000 euros.

    Question: You can know the approximate calculation of the Inheritance Tax if the heir is your only living child, and, as a second option, if the heir is your 25-year-old grandson, with a disability of 63% due to an unresolved mental health problem according to doctors.

    Question: Which option pays less?

  15. Manuel Mayoral Garcia

    My father passed away 22 years ago. We are 3 brothers + my mother (50% + usufruct). There is a will but no inheritance acceptance that we must do. The inheritance is an apartment valued at approx. €190,000.
    Question: Should we pay for the Inheritance Tax?

  16. Hello. My mother passed away and some time later we sold my parents' apartment and I brought my father to live with us, the money from the sale of the apartment plus some savings that in total will be about €220,000 we put it in a joint account for both of us .
    Now my father is in the last leg of his life, does that money represent what will be his inheritance? Will I have to pay for it?
    Thank you

    1. It depends on the applicable law. If it were in Catalonia, up to 100,000 euros, and in the case of inheritance between parents and children, nothing is paid, and from there very small amounts. For example, an inheritance of 200,000 would pay 200 euros, as long as there was no right9 to any tax credit. I think you can be calm

  17. Hello, I have a 65% disability, if I inherited 2 houses worth 500,000 euros from my father, how much would I have to pay in taxes, and after the capital gains in the town hall, do they also discount for disability? Sincerely, mom, thank you

    1. In principle, it has an inheritance tax bonus of 650,000, so you would not have to pay anything. Regarding the capital gains, it would be necessary to see according to each city council and its ordinance, but in principle, the loss does not attribute any tax benefit.

  18. Hello, my mother passed away on June 8 and we still do not have the original will, but everything is in process. My problem is that I am in Andalusia and my mother died in Catalonia. According to said will, everything passes to my father but he wants to put everything, including his, in the name of my two brothers and me. is it possible to do that? The only thing that they have is a house that could be valued in the cadastre for 100,000 euros. How much would you have to pay for this to be done like this? It would harm me in something that was put in our name (of the three of us) for scholarships for children, the unemployment that I receive from those over 52 years of age. I don't own a home, I'm renting.

  19. I am an only child, my father has a villa (in Riells and Viabrea in Girona) and an apartment (in Montcada i Reixac, Barcelona) and I calculate that he will not make a will. With respect to the money you may have in savings accounts or government bonds, ect , at the time you die, what would you have to do to find out where that money is? Would there be a possibility of being able to dispose of it even if I do not appear in the possible accounts? . I am also an only niece, in the event that my uncle did not make a will and my father (his brother and only heir) had already passed away, would I also have the right to a legitimate one? In this case, would I have to pay more inheritance tax for being a niece instead of a daughter? My uncle has a flat in La Llagosta, Barcelona and if I had money in savings accounts (which he has) would it also happen to me or does this go to the state? And how do I find out where he has it once he has passed away?

    Thank you very much again.

    1. Very briefly, nephews do not have the right to legitimacy and pay more than children, since the minimum exemption per child is 100.00 and in the case of nephews 8,000. In addition, the children have some quota bonuses that the nephews do not have. Finding out the money is very easy if you are the heir, just lose it to the banks. Sorry for the tildes, but I have a computer problem

  20. I have a relative in Barcelona who is the cousin of one of my grandmothers (would it be degree IV of kinship?)
    He has money in banks for a value of €680,000 and an apartment in the center of Barcelona whose real market value would be around €140,000.
    I am the universal heir through this woman's will and I don't know what taxes I would have to pay in case of death. I live in Toledo. Thank you

  21. On 2/24/2011 my mother passed away, my four siblings and I took advantage of the bonus of 95% in the acceptance of the inheritance in Catalonia with a hereditary cabal per brother of €39,450. As of 11/10/2015, the house has been sold with 3 months to go before the 5-year period established by the Generalitat de Catalunya, will we lose the discount? I clarify that the house has been sold for a value of €70,000 less than what was valued in the inheritance. At the time of notarizing they told me that 1/5 of the sale had to be declared, but that we did not have to pay anything to the treasury. But if it were not so how much would correspond to each Brother.

  22. My mother passed away in 2015 and my brother and I split around 25,000 euros each as sole heirs. I think we shouldn't pay anything, but would we still have to present the tax? What happens if we don't?
    Thanks in advance

  23. We have inherited a property in Catalonia and we are 3 heirs... is the reduction of €100,000 of INHERITANCE TAX applicable per heir or not? In other words, we have to present the INHERITANCE TAX all together, so I don't know if the reduction would be €300,000 or limited to €100,000. And another thing, how can we determine the VALUE OF THE REAL ESTATE PROPERTY to declare? Is it better for the Tax Agency to do it or better by Self-assessment? Thank you so much.

  24. Hello,

    in the case of a mother (widow) who has a heritage of about 3.5 million euros which includes the habitual residence of a price of approx. of 1 million euros (within 3.5 million)

    In this habitual residence, the 25% belongs to a son and the other 25% to another son for several years.

    Approximately how much will the children pay in inheritance tax in Catalonia?

    Thank you
    Greetings

    1. Inheritance tax depends on many factors, many of which I am unaware of, for which reason I take my answer as a guide. But inheriting 1,500,000 Euros for each child, and requesting a reduction in habitual residence for the amount of 250,000, each one the fee would be around 75,000 euros, per child.

      I insist that this is not an opinion, nor do I assume any responsibility for the response

  25. Our aunt passed away in 2010 in Barcelona, we have become heirs now, when it comes to carrying out the inheritance tax, are we governed by the 2010 law? What is the minimum exempt?
    Thank you so much
    All the best

  26. hello,

    I want to present my case, that I am a father of two children with a disability of 66%, I bought an apartment that will now be worth about €120,000, years ago and now I am without work due to my illness, I cannot request permanent disability because my apartment I have rented it. I had thought of making a donation to one of my children taking into account my disability since I suppose the transfer will be cheaper, my children are minors. I would like to know if I could put this asset in the name of my children or my wife and be able to be the beneficiary of the tax for permanent disability, since our position is not at all favorable.

    Thank you so much
    Sergio

  27. My brother and I share a habitual residence apartment at 50%. In case of death I have left him as heir (value of the apartment about 100,000.00 euros) how much would I have to pay when accepting the inheritance? He has left me his half as usufructuary, since he has a son as an heir. I suppose that if he died, it would be his son who would have to pay for the inheritance. What amount would it be? We live in Terrassa (Catalonia) Thank you very much.

    1. Inheritance between siblings is usually expensive. In the event that the inheritance is worth 100,000 euros, the tax would be approximately 13,400.
      In your case, if the circumstances arise, and I think they do, they could constitute a coexistence relationship of mutual aid. In this way, he would have a discount of 95% of the value of the habitual residence, among other circumstances, and would pay 0 if the inheritance is the apartment of 100,000 euros.

      I am attaching a link from my blog to a concrete example.

      https://www.notarialuisprados.com/un-ejemplo-de-la-fiscalidad-de-las-situaciones-convivenciales-de-ayuda-mutua/

      If you need further assistance, please do not hesitate to contact us.

      1. I am doing the calculations to determine the value to pay for a child (my son) for an inheritance of 500,000 euros and applying the reduction tables of the tax base per child (100,000 euros), the quota percentages to apply for each section and the bonus (reduction) of the 99% of the quota in each section always gives me a value of approximately half of what you indicate in several cases that I have followed (500,000 euros, 200,000 euros...). Could you numerically develop the example of 500,000 euros?
        For me it is of great importance because the case is very complex: I have two children, one 36 years old and the other 40 years old disabled in a 96%. The distribution of assets in my will that I am about to carry out (approximately 1,500,000 euros) may be affected.
        A second question; my disabled son will have an exemption in the tax base of the first 650,000 euros as a disabled person, is the 100,000 euros that corresponds to him as a son added to this amount? .
        Thank you very much for your attention

  28. Hello,
    My query is as follows, my father has some money saved and I have made a transfer of €28,000 to my account to be able to buy a flat. Is this considered a donation? Should it be taxed? We are a bit lost on this topic.
    Thanks in advance for your help.

  29. Good afternoon. We are 6 nephews and my aunt has made a will in equal parts. In the bank there are about 600,000 euros plus a flat that is rented.
    I would like to know what percentage of real rights we would have to pay from the money in cash and from the house. The house is a building from 1967 and it is not his current home because he lives in a residence. Thank you

    1. The answer requires knowing the place of residence of his uncle, and the value of the house, but assuming that everything is in Catalonia, especially his uncle's residence, and that each nephew receives, including the proportional value of the house, 125,000 euros, the fee per heir would be around 18,000 euros. To this should be added the municipal capital gains.

      In any case, keep in mind that there are many factors, which I do not know, that could influence, such as possible disabilities, age and residence of the heirs...

  30. My uncle's residence is in Catalonia and the nephews also reside in Catalonia aged 50, all over 50 years old. The property has a cadastral value of 103,000 euros. and none of the heirs has any disability.
    Thanks, again

  31. My mother-in-law died last January. Leave in different accounts about 65,000 euros. And a floor. My wife is a universal heir (in Navarre where my mother-in-law was from, and there is no legitimate one, since she has a brother) and we believe the deceased has not lost her Navarre foral status since her last registration in Barcelona dates from August 2006. Question. We already have all the certificates from different accounts on the date of his death. Can you enter the Catalunya Treasury Model 650 or Navarre? Is it the same in one community or another?

  32. I have a flat for sale, a Moroccan residing in France and a French NIE wants to buy the flat, my question is... can you buy with the French NIE in Spain? What do you need to buy? Thank you.

  33. If I make a transfer donation to my niece's account of 120,000 euros to buy a house, how much would I have to pay in taxes? (Both residents in Catalonia). Thank you so much.

  34. My father, a widower, has left me as universal heir all his assets, my brother has the right to claim something??, we live in Catalonia

  35. My grandmother has left me in her will 300,000 euros in cash. I live in Barcelona. My grandmother died on 01/20/2016. What will I pay????

  36. France Ortiz Velez

    Hello. I congratulate you on your page, which serves as an illustration to many people.
    My theme is the following: I have been working, for 3 years, as an internal domestic worker, 24 hours a day, every day of the week, in a house, without a contract, taking care of its owner. The owner of the house, who is in poor health, wants me to inherit her house when she dies. The house, which is from the year 1969, is in Sant Andreu, with an approximate market value of €270,000. And the question that I ask you is what would be the best and most economical way to carry out this operation (I imagine granting a will and naming myself heir), and how much should I pay approximately to receive said house in inheritance.
    Thank you so much.

    1. An inheritance of such characteristics would be around 75,000 euros of inheritance tax, to which the capital gain would have to be added. The only way to reduce the tax burden within the law would be through mutual aid coexistence situations, with which the inheritance tax fee would be zero euros.

      I attach an entry from my blog on this matter

      https://www.notarialuisprados.com/un-ejemplo-de-la-fiscalidad-de-las-situaciones-convivenciales-de-ayuda-mutua/

  37. Good morning, my serious question, when my brothers and I recently inherited my parents' house in Catalonia, and we are three brothers, could I as the eldest dispose to sell it? If they are opposed by a majority, what could I do?
    Thank you for assisting me

  38. Good afternoon, I live with my partner of whom I am a guardian (disability due to ambolia) she has a will and leaves her assets to parents, siblings and son. Will made before the illness. If she were missing before me, I have some rights without being in wills.

  39. Hello
    we are three heirs my father, me and my sister.
    My mother passed away in Dec 2015.
    We have a house built in 1984 current sale value 240,000 euros
    My question: the succession tax will be very little, but later, when it is sold, how will the capital gain be calculated?

  40. Hello Luis, thanks for this page. My question is the following: my aunt, Italian, residing in Italy, dies and leaves me some flats in Italy as an inheritance, I am Italian, tax resident in Spain.
    Do I also have to process the succession here (Catalonia)?
    Is there the possibility of paying in installments? Thank you!

  41. I am from Baix Empordà, my father passed away and left us the money from his bank account, about €32,000.
    What % do I have to pay to the Treasury of those €32,000?
    I am 48 years old and the heirs are me and my brother who is 62 years old and retired.

  42. Good afternoon,
    I would like to know if I would have any type of tax deduction of any kind for the sale of my house, taking into account that I have a Total Disability from Social Security and a degree of disability from the Generalitat de Catalunya of 43%.
    Awaiting your response, receive a cordial greeting.
    Thank you so much.

  43. I would appreciate an answer to a great question:
    I am from Galicia, and our Civil Law contemplates the separation.
    I am trying to locate this figure in Catalan law for a relative and I am totally stuck.
    The query is:
    What figure is used to transmit assets (floor) to a child in life; in the sense that separation is used in Galician civil law?
    Supreme Court Judgment 2/9/16

    1. In Galician law
      By separation, whoever has the status of legitimary if the succession is opened at the time the agreement is formalized is irrevocably excluded, by himself and his lineage, from the condition of forced heir in the inheritance of the applicant, in exchange for the specific assets that are awarded.

      The most similar formula would be the donation in payment of future legitimate waiving the possible supplement, which could be subject to termination.

      I leave you the legal reference
      Article 451-26. Waiver of future legitimate.

      1. Unilateral acts, stipulations in succession agreements and transaction contracts or of any other nature granted before the death of the deceased that imply a waiver of the legitimate right or that harm its content are null and void.

      2. Notwithstanding the provisions of section 1, the following are valid, if granted in a public deed:

      a) The agreement between spouses or cohabitants in stable union by virtue of which they renounce the legitimate that could correspond to them in the succession of common children and, especially, the survival agreement in which the survivor renounces the one that could correspond to them in the intestate succession of the deceased son before puberty.

      b) The agreement between children and parents by which the latter renounce the legitimate that could correspond to them in the inheritance of the predeceased child.

      c) The agreement between ascendants and descendants stipulated in a succession or donation agreement whereby the descendant who receives goods or money from his ascendant in payment of future legitima waives the possible supplement.

      3. The waiver made in a succession agreement or donation in accordance with section 2.c may be rescinded due to injury in more than half of the fair value of the legitimate, taking into account the amount that the waiver's legitimate would have on the date it was made. made. The action can be exercised within a period of four years from the granting of the agreement.

  44. In 2006 I bought an apartment with my partner and they forced me to take out life insurance, now I am waiting to collect said insurance for absolute permanent disability. My doubts are, with the insurance in my name, the amount to be collected that I am going to receive, does it go to the bank where I have the mortgage or do they give me the money? In the event that it is me who gives me the money, how many percent do I have to pay? Thank you.

    1. I do NOT know what type of insurance you have, so an answer is difficult. I don't think it is life insurance, because the risk is death. If it is a disability, you may be entitled to a bonus, but it depends on many variables, but I imagine that the insurance company will tell you. If the insurance is for amortization of the loan, it will be received by the bank

      The legal regulation is this
      1st) When deferred capital is received, the return on movable capital will be determined by the difference between the capital received and the amount of the premiums paid.
      Notwithstanding the foregoing, if the insurance contract combines the contingency of survival with those of death or disability and the capital received corresponds to the contingency of survival, the part of the premiums paid that corresponds to the capital at risk due to death or disability that has been consumed so far, provided that during the entire term of the contract, the capital at risk is equal to or less than five percent of the mathematical provision. For these purposes, risk capital is considered to be the difference between the insured capital for death or disability and the mathematical provision

  45. My mother died in Uruguay in 2015 (she is a Uruguayan resident) I am a tax resident in Barcelona.
    Do I have to pay taxes in Spain on the inheritance of your deposits in Uruguay? And from your apartment in Barcelona?
    thank you

    1. In my opinion, you will have to make a settlement in Spain for the entire inheritance and another in Uruguay for the assets there. And then see if there is any double taxation treaty.

  46. Hello My father has €2,300,000 in life annuities, we are four brothers, how much should each of us pay? Thank you very much for this blog.

    1. It would be necessary to analyze the product, and its taxation, since it is not always taxed by inheritance. But to get an idea that a child inherits 575,000 (a quarter of the 2,300,000) without applying any reduction, has a tax rate of approximately 6,400 euros.

  47. My mother, who died in March 2016, had a joint account with my little sister (who was the one who was taking care of her during her illness) of 100,000 euros. We have no relationship with my older sister and I don't want anything. How do we have to do it so that my sister keeps the money? How much would she have to pay?
    We live in Catalonia

    1. It all depends on whether or not there is a will. Without knowing who the heirs are and the possible consequences of inheritance waivers, it is impossible to answer. In any case, an inheritance of 100,000 in favor of the children will be exempt for sure.

  48. My parents and I own a flat, I have the 50% and my parents the other 50%. My father passed away this year without leaving a will. How is the percentage if we are 5 brothers at the time of processing the inheritance?

  49. I am single and I have no children, I only have my 86-year-old mother, 2 brothers and 4 nephews. My total assets must amount to around €400,000 (including housing), I have an illness and for this reason I would like to leave everything resolved. Who should I leave as heir to pay less? . And I leave it to my brothers how much should they pay?

  50. Hello, I am the heir by will of my widowed aunt, the last few years she has lived with me and I have taken care of her, do I have any inheritance tax rebates? And how much by the way do I have to pay in an amount of €400,000?
    Thanks in advance

  51. I am going to inherit a 50 square meter apartment with an appraised value of 67,000 euros in Catalonia. I will have to pay inheritance tax since I have lived in the apartment for more than five years and I know how much the capital gain is

  52. Good afternoon and thanks for answering.
    My father is going to leave an inheritance of about €100,000 in a checking account and two apartments with a cadastral value of about €310,000 in Catalonia. Made the will in favor of my mother, would she have to pay any tax? Does any of that inheritance pass to me by force, would I have to pay anything? Thank you

    1. The amount to be paid for inheritance tax will be almost insignificant, although the exact amount with the data you give us is impossible to calculate, in addition there may be situations of your mother, such as age, that could have an influence.
      What you will have to pay is the municipal capital gains from the flats. Likewise, its amount depends on the cadastral value of the land and the tax regulations of each municipality.

  53. Hello, My grandfather passed away last year and has left an apartment worth 58,000 euros as an inheritance. We are going to sell it and distribute it among the heirs. What are my grandfather's children? Two of them have died. This inheritance is for the children (grandchildren) of my grandfather's children. Approximately it would be an inheritance of 5000 or 6000 euros per person. What taxes do I have to pay? How much can I pay the Treasury? Thank you very much

    1. Most likely there will be no inheritance tax to pay, but I lack data to be able to give a more well-founded opinion. What will have to be paid is the municipal capital gains, which depends on the town hall where the property is located.

  54. Good morning, my mother passed away 12 years ago and she had no inheritance, we accepted it and so on, my father kept the 50% plus usufruct and we the rest. Now my father has passed away, we are 3 brothers. We want to sell the apartment. Nor does he have an inheritance made. The apartment is in Barcelona, what do I have to pay in the sale apart from the capital gain? Do I have inheritance tax? The apartment is about 70 meters long and will be valued at about €150,000. Thank you so much.

    1. It is an apartment that is going to be sold for 58,000 euros and the inheritance will be accepted with that asset. My grandfather passed away in May of last year and that asset is shared between my 2 living aunts and another aunt who passed away and my father who also passed away. Will the inheritance among the deceased children of my grandfather go to his children, that is, the grandchildren of my grandfather?
      Besides, do you have to pay the Treasury? Or if you are already exempt from inheritance tax, are you also exempt from the Treasury? And to know the municipal surplus value as it is calculated.

      1. Excuse me, but with these data I cannot answer you. Inheritance tax depends on several factors, which without knowing them it is impossible to answer. Raise your case directly with a local otario, or if you want us to do a study, you can talk to us and communicate via email.

  55. I inherited an inheritance and I have to pay the legitimate inheritance tax, I have to pay the total. Which are 85,000 or the heirs of the legitimate have to pay their part. In Catalonia, grsciss

  56. Hello Luis. With my brother we have 50% a house in Catalonia inherited from my father and he wants to dissolve the joint venture and keep 100%. For tax purposes, the part that "sells" must pay personal income tax, but can what we pay be deducted from inheritance tax?
    Would it happen in the same way in a dissolution with a sale between the two?
    Who must pay the AJD in a dissolution?
    Many years have passed and I don't remember what inheritance tax we pay, where can I check the amount? It does not appear in the acceptance of the inheritance.
    Thank you very much and greetings

  57. Good afternoon, and thank you very much for your answers.
    My mother has just received €150,000 for the sale of a flat in Barcelona. My father passed away years ago and she was the only owner. You wish to make me a donation of the entire amount received from the sale. Could you tell me what bonus I have as a child and what approximate amount should I pay? Is it mandatory to grant a public deed for this donation?

  58. My daughter lives in a flat I own that is not my usual residence. In the event of death, you have to pay more than if it were your habitual residence. If so, could it be fixed somehow? Thank you so much.

    1. The treatment of community dissolutions is much discussed and I think that not even the treasury has a clear criteria. In any case, it is best to make an approach with numbers and make decisions about it, perhaps not as burdensome as it might seem at first.

  59. My parents want to give me 40,000 euros from another European country. My question is if I have to pay something here in Spain

  60. My father's will, who died on 12/24/2011, left his sister as the universal heir, my sister and I being legitimaries. The descendants of his deceased sister have resigned within the inheritance tax settlement period.
    If my sister and I accepted the inheritance now or later, how would we have to settle the tax and how much would it cost assuming that the base were 70,000 Euros each?
    I don't know if it is correct, but I have read that with the resignation of the heir,
    both the date and the relationship govern that of the renouncer instead of that of the deceased or deceased.

  61. I have received 18,800 euros from an uncle of mine who died without heirs, because I am the only relative they have found, I have to pay inheritance tax or it is exempt for that amount, I live in Catalonia.

    thanks and regards.

  62. Hello and thanks in advance. My father has passed away and he leaves a will naming me universal heir to everything (a house and €6,000) and on the condition that I give my brother €60,000 as a legitimacy since he gave him a piece of land while he was alive approximately 1000 square meters in which he resides in this house that he inherited I have lived with my family for 25 years (Barcelona) the house is 40 years old and I am over 50 and the testator did not live with us since he remarried, would he have to pay for inherit?

    1. Paying will depend on what you inherit. Inheritance tax is very low in Catalonia between parents and children, and it is very likely that you will not have to pay anything, but without seeing documentation you cannot answer.

  63. My partner and I are registered on the same property that belongs to my parents. His mother tells him to register in her apartment because in the event of her (his mother's) death he will have to pay less taxes and it is better that he be there. It is convenient for us to be registered in the same place. But is it true that this is recommended? We are talking about Barcelona, Catalonia.

    1. The only significance could be for the purposes of the municipal capital gains tax, and that depends on the tax ordinance of each city council. But for the purposes of inheritance tax, the only thing that matters is the character of habitual residence of the person who dies, not the heirs.

  64. Thanks in advance for your answer. I live at my mother-in-law's house with my 2 daughters, ages 15 and 17. My husband passed away a few months ago. My mother-in-law has left the house to my daughters in her will. It is in Barcelona and the cadastral value is €53,000. My serious question. Being minors they must pay the inheritance and in that case how much is approx. Hello

  65. Good afternoon. My question is about a bare property and a usufruct. After the death of my father (in 1996. The acceptance of the inheritance was made in 1997), I inherited the bare ownership of a property while my mother (76 years old) inherited the usufruct. This past month of February she passed away and, I understand, I have to settle the tax in relation to that percentage of her usufruct. How could I calculate how much it would go up to? Since the bad thing is that I can't find the liquidation that I made in 97 in relation to the bare property... Thank you very much.

    1. It would be necessary to recalculate the tax accrued, and know the average tax rate applied at the time, if reductions were applied and if they were exhausted, all of which will be recorded in the inheritance partition deed. It is NOT difficult, but you have to sit down and do it. If you need help contact us.

  66. Maria Jose Llorens

    Good morning and thanks in advance. My mother passed away in December 2010 and we accepted the inheritance almost a year later (December 2011, upon request for extension). My sister inherited my mother's habitual home and took advantage of the corresponding bonus, so she did not have to pay anything to the treasury. At the same time, during that impasse year, my sister developed breast cancer with lung metastases and obtained absolute permanent disability on January 26, 2012. 4.5 years after my mother's death, in June 2014 , my sister sells the flat she inherited and this month the treasury claims 8,500 euros for loss of the right of reduction.
    The question is: Does the fact that my sister has a Permanent Absolute Disability exempt her from paying Inheritance Tax? (We never request recognition of the degree of disability... which I understand is another matter...).

      1. Maria Jose Llorens

        They did tell him but in the end it seems that he did not take it into account...
        Thank you very much for the reply!

  67. Hello. My mother has recently passed away. We are three brothers. He had a house (worth €200,000), an apartment (€250,000) and a checking account (€200,000).
    1.- In case of selling everything. How much would we have to pay for inheritance tax?
    2.- In case I keep the house. How much would I have to pay if I want to have it as my habitual residence?
    thank you so much

    1. Go to a local notary or lawyer. The question, as it is formulated, is impossible to answer, because the applicable law would have to be known.

      In any case, the inheritance tax is paid for inheriting, and it is independent of the taxes that the sale of the inherited assets may generate.

  68. Hello, great page and answers. Two brothers inherited our father's apartment in Barcelona halfway, valued at 260,000 euros. I am going to "buy" him his share by distributing the inheritance. My sister lives in Biscayan foral territory. How much do we have to pay?

    1. The inheritance must be calculated in full. Assuming that the apartment is the only asset, they will pay practically nothing for inheritance tax. They must have the payment of the municipal capital gains. And if you compensate your brother (buy his part) there could be AJD taxation for the amount of compensation. This in any case is a delicate question, because it can always raise doubts, and not even the criteria are uniform.

  69. Good morning.
    My mother-in-law formed a stable union and they were registered as common-law partners with a man who passed away this month of June. They lived in Juneda (Lleida) she is the universal heiress because he was single and had no family. You have inherited a house that has a value of around €150,000. You have only inherited the house. How much inheritance tax should you pay? Do domestic couples have bonuses the same as marriages?
    Thank you

    1. Being you from Lleida, the best thing would be to go through the Notary and we could make a global approach. In principle, domestic partnerships have the same treatment as marriage.

  70. Hello!! My parents bought a flat worth €150,000 in January 2004, my father made a will in April 2005, and died in December 2005, after a long illness, leaving my mother the universal free heir, vulgarly substituted for my sister. , vulgarly replaced by their descendants.
    In March 2008, my mother renounced my father's inheritance in favor of my sister and donated the apartment to her, there is a deed of inheritance and a deed of donation, but I have not heard anything until my mother, who has just passed away, and my sister has given me a copy of those scriptures. We are from Barcelona, specifically from Badalona. My question is, what do I have the right to, we are only two brothers, she and I?

  71. christina dominguez

    My husband passed away last April and we had a joint savings account in which there was about 15,000 euros. 5,000 euros of what the burial cost must be deducted from that. We live in Barcelona. I am your heiress. How much tax will I have to pay?
    thank you so much
    Christina

    1. The first thing you should do is ask for a last will certificate and find out if your husband made a will or not.

      If the inheritance is only the money you tell me, no tax will be paid. The only thing you will have to do is a tax settlement, which will pay 0, so that the accounts are put in the name of the heir, you or whoever it is.

  72. Hello!! my grandmother bequeathed all her assets to my aunt, including a flat in barceloneta in which my father is the one who is living since he has it in usufruct because he is not mentally well. It turns out that my aunt has not yet accepted the inheritance (I don't know if it is said that way because the truth is that I am quite lost on this topic). Question my aunt is very old now and has three daughters, my father has me and a brother who is not mentally well either. My aunt wishes that my brother could also use that apartment for tomorrow, but leaving it to me as an inheritance and to his daughters would leave him another house. I don't really know how to do all this, does my aunt have to accept my grandmother's inheritance first so that she can then put it in her will? How much would this cost if so? And if he leaves it to me as an inheritance, what should I pay to receive that apartment? I don't know where to find out about all this, I have many doubts

    1. You can make a will without putting the apartment in your name. The cost of the will is little about 50 euros. Putting it in your name depends on the value of the apartment and other factors that I don't know.

  73. I have received an inheritance of a flat from my father, we have sold the flat, we are 4 brothers.
    I am an absolute pensioner and I have a disability of 33 %, would I have any discount when paying the surplus value that belongs to me?
    I LIVE IN SABADELL Barcelona

  74. Hello Luis Prados and in advance, congratulations on your page. I explain:
    My parents have a flat + parking valued at about 150,000 euros and a single-family house valued at about 400,000 euros. We are 3 brothers, two of whom live in Catalonia (just like my parents) and my other brother in the Canary Islands. My father's idea is to make a will while he is alive, knowing the opinion of the 3 of us when it comes to partitioning. The idea would be to divide each property with a lower price than the market price into 3 so that the children could assume it. Then the two properties would be for the children who live here and the parts of the apartment and the house, in money, give it to the one from the Canary Islands. So far is it understood?
    My parents are around 75 years old and this would be effective once they passed away. How much would we have to pay in inheritance tax for each property? There is no thought of selling any property. Is it better donation, inheritance or simply make a change of deeds? At the property level, do we have to declare them once they belong to each child?
    Thanks again and sorry for the length of the argument.

    1. If there is a will, all the effectiveness and the payment of the inheritance tax, is deferred at the time of death. His father will be the owner until then, and will be able to sell the assets as well as change the will.
      I notice that you are a bit disoriented, consult a local Notary directly, or if you want, come by my office.

  75. When my father died 18 years ago, my mother inherited my father's share and the legitimate one was consigned to me. My mother is dying and I would like to know what I would have to pay for inheritance tax knowing that the cadastral values amount to €456,000
    Thank you

  76. Good morning,

    A few weeks ago my grandmother passed away. In inheritance he leaves his house to his daughter and about €105,000 to his 3 grandchildren. I suppose the daughter (my aunt) will have to pay the capital gains, but the grandchildren who will inherit about €35,000 each, what do we have to pay?

    Greetings and thank you.

      1. Thank you very much for your answer. Yes, it's in Catalonia. Does the reduction mean that you don't have to pay taxes? Do you still have to do some paperwork?

      2. Thank you very much for your answer. Yes, the residence is in Catalonia. Does the reduction of €50,000 mean that we should not pay anything? Even if we do not have to pay anything, do we have to do some paperwork when we receive the inheritance?

        All the best.

  77. Hello, maybe I did not explain myself correctly in the email of July 8. I have already paid the legitimacy tax. What I am asking is that since I am a universal heir that I will have to pay inheritance when my mother dies if the sum of the cadastral values amounts to €456,000.
    thank you very much and excuse me

  78. Cuando el albacea no colabora en agilizar el proceso de aceptación y el plazo de los 6 meses fine, que se puede hacer para no incurrir en retraso? El problema es que no puedo completar correctamente los modelos liquidadores 660 650 porque no tengo datos de los otros participantes de la herencia. Así como los datos económicos son los que son, no tengo toda la documentación que se me solicita etc…

  79. Good afternoon
    Si se vende la vivienda habitual en Cataluña heredada por la esposa cuyo valor no llega a los 130.000€ antes de los cinco años se pierde la bonificación. Tengo entendido que hasta 240.000€ està exentó

  80. Elena Martin Prades

    Good morning,

    Mi padre tiene una casa y un piso en la provincia de Girona y nos estamos preguntando con mi hermana y mi padre de que manera saldria mejor de precio lo que hay que pagar al notario. En caso de donacion, de venta o de sucession cuande el ya no este ?
    Thanks for your reply

  81. hola, mi madre me dona un piso valorado en unos 150.000 €.
    Yo actualmete tengo 55 años y una hija con una minusvalia del 33%.
    El piso esta barcelona ciudad.
    Cuanto me costara en impuestos mas o menos ponerlo a mi nombre?
    Seria mas economico que los donase a mi hija, osea su nieta?
    un saludo y gracias.

  82. Good afternoon

    ¿La bonificacción sobre el impuesto de sucesiones si se herada la vivienda se mantiene si no se vende la casa antes de los 5 años esto es asi? Pero como le he preguntado antes ¿si el total de los heredado no supera los 240.000€ está exento del impuesto de sucesiones ? ¿entonces como no supera el valor de la vivienda los 240.000€ se puede vender antes de los 5 años sin perde la bonificación?

    1. Usted si vende deberá devolver el importe bonificado con los intereses. Si lo bonificado es 0 no habrá que devolver nada, pero aun así deberá practicar una liquidación complementaria solicitando el levantamiento de la afección fiscal. Lo que no entiendo es porque se pidió una bonificación, que no era necesaria.

  83. Hello, good afternoon
    Que tendria que pagar de impuestos al heredar, de mi madre, una casa en Cataluña con un valor catastral de 44.712 euros. y una cuenta de 70.000 euros.
    Soy hijo único y tambien resido en Cataluña
    Saludos y muchas gracias

      1. En mi declaración de renta de ese año tendría que declarar la entrada del capital mobiliario y el inmobiliario también??
        Si es así, ¿ como se vería afectada mi declaración de renta?
        Saludos y muchas gracias

  84. Gracias por su atención, mi madre es propietaria del 80% de una pequeña empresa dedicada a la explotacion de viviendas en régimen de alquiler, el 20% restante es de mi hermana, en caso de heredar mi hermana, estaría bonificada al 95%?
    Muy agradecido

  85. Hola buenas tardes: Somos matrimonio residentes en Cataluña,en regimen de gananciales.Tenemos una vivienda arrendada y quiero donarle 50%a mi mujer .Valor catastral 60.000 euros.A la hora de escriturar,(barcelona) se multiplica por 2 y ese es el valor real que hacienda aceptaria?osea 120.000.euros?Tendria que pagar el 5%de la mitad como impuesto de donacion?.Tiene alguna bonificacion,reduccion.La escritura seria igual de costosa que una compra-venta? Lo de la plusvalia y IRPF lo consultare al ayuntamiento y a hacienda.Con esta donacion mi mujer seria la propietariaABSOLUTA de la vivienda? .Muchas gracias.

  86. Tengo un amigo de 85 años, casado, que quiere dejarme la parte que le correponde de la herencia, al no tener parentesco alguna, si efectuamos una escritura de convivencia de ayuda mutua, ante notario, me empadrono en su domicilio, el es de Barcelona y yo vivo a 100 km, con el consentimiento de su esposa, puedo beneficiarme de alguna bonificación al pagar los impuestos?, hay un piso y acciones

  87. Hola buenas tardes: Mi pregunta es muy breve.Mi marido pretende donarme su parte del 50% de un piso que tenemos arrendado,vivimos en Barcelona y estamos casados en regimen de gananciales. Dejando al margen los impuestos,que nos informaremos aqui,qué nos costaria la escritura?(valor de la parte donada 85.000 euros.Valor del piso actual 170.000 euros.gracias Lena.

  88. Buenas. Muchas gracias por su tiempo para contestar nuestras dudas. La pregunta es si conviene esperar a la herencia o es mejor una donación. Se trata de una vivienda unifamiliar en la conca de Barberà, de unos 200.000€ de valor que se reparte entre dos hijas. La casa estaba al 50% entre los padres y la madre heredó el 50% por fallecimiento del marido el pasado año.

  89. Buenos dias (desde Barcelona)
    Mi suegra ha hecho testamento y deja la vivienda en donde vive a mi hijo,su nieto.
    A la venta valdria unos 120.000 euros. Mi p regunta es mas o menos cuanto costara coger esa herencia. Es igual que mi hijo vaya a vivir en ella o que decida alquilarla? Mi marido (hijo de la señora que hace el testamento) y yo iriamos a vivir con él seguramente y mi hijo no podria vender sin nuestro consentimiento porque somos usufructuarios segun testamento.
    Mi marido y yo tenemos una deuda con Hacienda y no quiero que salpique a mi hijo….

  90. Buenas tardes, mi marido y yo somos herederos de un señor, no tenemos ningún parentesco. Para una cuenta de unos 30.000 euros, ¿cuánto tendremos que pagar en el momento de aceptar la herencia? ¿Cada uno debemos pagar por un lado o un total?
    Por otro lado, le compramos la casa, él es usufructuario y todo está en orden con la Hacienda catalana. Los muebles y menaje son viejos, ¿hay que pagar algún impuesto por esto cuando se produzca el fallecimiento?

    Regards, and thank you very much

    1. Estamos encantados de atenderles, pero preguntas como las que nos hace no se pueden contestar por web. Necesitaríamos saber muchos más datos, para que una respuesta no genere error. Concierte una cita mejor

  91. FELIPE RIVAS LÓPEZ

    Mi esposa residente en Cataluña ha heredado de sus padres en Ávila 8000€ y una casa compartida con su hermana por un valor total de 80000 € ( 40.000 cada una) mi pregunta es la siguiente:

    ¿ Tiene que declarar en Cataluña y cuanto pagaría ¿

    1. la liquidación debe de realizarse en el lugar de la última residencia habitual de la persona fallecida. Si fuese aplicable la legislación catalana, hasta 100.000 euros los hijos no pagan nada.

  92. Quisiera que me respondiese a estas dos situaciones:
    1. Ha muerto mi padre en Cataluña, que deja testamento a favor de sus 3 hijos. La herencia son activos financieros valorados en algo menos de 300.000 €, por lo que deduzco que hemos de presentar la liquidación del impuesto aunque no tendremos que pagar nada.
    ¿Podemos repartirnos la herencia en partes iguales, tal como deja establecido mi padre, en documento privado sin intervención de la notaría?

    2. Una amiga es heredera universal de una amiga de su madre residente en Cataluña, con la que no tenía ningún parentesco aunque era su tutora (la fallecida la reconocía así en documento notarial).
    Esta amiga no tiene liquidez para pagar los impuestos que le correspondan. ¿Puede vender algún activo financiero de la herencia para pagar los impuestos? De no poder; ¿qué podría hacer?

    Reconozco y agradezco su labor en esta página.

    1. Son preguntas muy delicadas para contestar por web, especialmente la segunda, y más si tengo a la vista ninguna documentación. Respecto de la primera, en principio, no debería pagar nada o casi nada, y el tema de la escritura depende un poco de los bancos. Algunos la piden.

      Si necesita más aclaraciones póngase en contacto con nosotros por tfno.

  93. Hola. Mi hermano ha fallecido este mes. Ha hecho testamento y ha dejado el piso donde vivia solo, a su sobrino. Mi hermano estaba casado pero separado de hecho de su mujer por mas de 10 años. Ella nunca vivio en este piso ni nunca estuvo empadronada en él ni en la ciudad que está el piso. Tenian separacion de bienes. La pregunta es ¿ Tiene su mujer algun derecho sobre la herencia ? Todo ocurre en Catalunya.

    1. Por lo que usted nos dice la esposa no tiene ningún derecho sobre la herencia, no si quiera aunque estuvieran casados. Si necesitan más información no dude en ponerse con contacto con nosotros

  94. Good afternoon,
    Gracias por el articulo sobre el impuesto de sucesion en Catalunya, pero no me ha quedado claro que tendria que pagar de impuestos al heredar, de mi tia abuela 98.000€. Ambas residimos en Catalunya.
    Thank you so much!!

    1. No es que no le quede claro, es que la liquidación de un impuesto es un acto de carácter bastante técnico, y en la entrada solo pretendemos hacer una llamada de atención a la necesidad de un correcto asesoramiento. Por tía abuela, no se muy bien lo que quiere decir. Por ello habría que ver su parentesco real de usted con ella. Si fuese grupo III la cuota sería de 13000 euros aprox y si fuese de grupo IV de 18.000 euros aprox. Dictámenes más precisos los podemos hacer previo examen de documentación.

  95. Good night
    En caso de dos únicos herederos que son sobrinos políticos (no consanguíneos) por una herencia entre viviendas y citas bancarias de 1.100.000 que importe de impuestos tienen que pagar cada uno de los herederos? Todos somos de Barcelona incluido el difunto.
    Gracias anticipadamente por su respuesta
    Sincerely

  96. HOla,

    Mi padre quiere hacernos una donacion de un dinero en vida. Mi hermana vive en Cataluña y mis padres y yo en comunidad valenciana. Si mi hermana se cambia la vecindad civil a la comunidad valenciana se regiría por la comunidad valenciana para pagar los impuestos?

  97. Hola Sr Luis mi pregunta es la siguente , al fallecer mi padre mi madre nos puso a mis hermanas y a mi en una cuenta conjunta (somos tres hermanas y mi madre) de la cual podemos acceder libremente ya que tenemos buena relacion, mi duda es que a la hora de heredar si esto nos va a traer algun problema .Gracias

  98. Quiero hacer donación de mi vivienda en Barcelona a mi hijo, que vive conmigo. La casa está valorada en unos 350.000 euros. ¿Cuanto tendríamos que pagar a hacienda y al ayuntamiento por la plusvalía? (la casa la tenemos en propiedad desde 1980)
    thank you

    1. esta página no es un consultorio. Solo a la vista del examen de la documentación que le pidamos podríamos hacer un presupuesto de gastos. Si está interesado póngase en contacto con nosotros por el info de la notaría.

  99. Mi padre y mis hermanos son propietarios de una vivienda que tenemos alquilada.
    Mi padre no quiere seguir pagando hipoteca y quiere vendernos, donarnos o cedernos su parte.
    Cuando haga esto, yo quiero figurar también como propietaria de la vivienda (ahora pago mi parte de la hipoteca pero no figuro en ella)
    ¿cual sería la mejor fórmula?

  100. Hace poco falleció nuestra tía, tenía un seguro de vida (Vitalicio) y me preguntaba si es necesario liquidación de impuestos a la Generalitat y el tipo aplicable. Muchas gracias.

  101. Good morning

    Tengo una vivienda en Cataluña por herencia de un tío. Existe un plazo para poder venderla.
    Desconozco las leyes catalanas

  102. Good night.
    Me gustaria saber si existe algo que impida la venta de una vivienda heredada de nuestro tio, inmediatamente despues de haber inscritor la propiedad en el correspondiente Registro y haber pagado los impuestos sucesiones.

    Thank you so much

  103. Good morning,

    mis dudas versan sobre una sucesión intestada. En ser el causante ascendiente directo mío (familiar de 1er grado) entiendo que el coeficiente que se me aplicaría sería el 1 (si no me equivoco). Ahora bien, si hay un inmueble valorado en 48.000euros (residencia habitual) y otro inmueble valorado en 30.000e ¿Cómo puedo calcular el impuesto a abonar? Por la residencia habitual: 0 (ya que tendría la reducción de 100.000e) pero.. y el segundo inmueble?

    ¿Cambia mucho a nivel impositivo si se acepta la herencia en los primeros 6 meses?

    Y una última cuestión, mis rentas actualmente no llegan al SMI. Tengo derecho a una consulta o abogado de oficio que me ayude a calcular la totalidad de los impuestos a pagar antes de la aceptación de la herencia?

    Muchísimas gracias de antemano.

    1. El tipo impositivo no cambia por presentación fuera de plazo, solo habrá un pequeño recargo, que se calcula sobre la cuota. Por lo datos que nos da el impuesto de sucesiones es casi nulo. Si nos da información precisa podemos hacerle un informe de coste exacto, y si hace la escritura con nosotros, todo el tema fiscal se lo dejamos hecho. Lo que debe de vigilar son las plusvalías, que depende de cada ayuntamiento. Y para lo que nos dice no hay justicia gratuita.

      1. Sí, me preocupa en gran medida saber la cantidad resultante de las plusvalías porque tendría que abonar las dos (ya he consultado las ordenanzas fiscales de ambos municipios).

        ¿Podría facilitarme una dirección electrónica para llevar a cabo la consulta de una manera más exacta y también para pedirles un presupuesto de las gestiones que ustedes llevarían a cabo en el caso expuesto?

        Gracias de nuevo y gracias también por la agilidad en la respuesta.

  104. Hola, mi marido y yo tenemos 20 años casados,me case en Venezuela y registre mi matrimonio en Cataluña. Allos 6 años de casados mi marido se hizo un plazo fijo que provenia de cuenta corriente conjunta. Este año decidio meterme como titular en su plazo fijo. ESTO ES UNA Donación????

  105. Buenos días. Soy de valencia, aunque supongo que sabrá contestarme la pregunta. En valencia las herencias estan exentas de pagar el impuesto de sucesiones hasta los 100.000€. La pregunta es, ese limite es por heredero o es por la herencia en total? Por ejemplo una herencia de 500.000€ entre 7 hermanos estaría exenta?
    Thank you

  106. en Barcelona. PIso de un valor aproximado de 300.000 €. Herencia de una hermana soltera , sin hijos, a repartir entre 9 hermanos de los cuales 7 son mayores de 75 años y los dos restantes pueden alegar discapacidad física del 33%.

    Según la ley catalana tendrían que pagar por el impuesto de sucesiones, teniendo en cuenta el valor resultante para cada uno. qué reducciones son aplicables ?

    1. Los hermanos tienen una reducción de 8000 euros, y en principio no tienen derecho a la reducción de edad, pero si a la de discapacidad si es que la tienen.

      Si quiere una opinión más fundada a la vista de la documentación que le solicitemos le podemos hacer un estudio.

  107. Hola, soy actualmente residente en Barcelona, aleman de nacionalidad, y acaba de fallecer mi madre en Alemania (ella siempre vivía allí). De la herencia me tocarán 260.000 euros de varias cuentas bancarias y 40.000 euros de derecho de un seguro de vida.

    Siendo residente aquí, tengo que tributar aquí o puedo tributar en Alemania? En Alemania el impuesto por sucesión sería 0 euros, aquí entiendo que sería del 17% sobre 200.000 euros en mi caso?

    Tengo cuentas bancarias en Alemania, pero la residencia la tengo aquí en Barcelona.

  108. Hello Luis
    Si mi suegro hace una donacion a su hija y a mi que soy su yerno de un terreno, que importe de impuestos debemos pagar en cataluña si el terreno en su dia le costo 35.000€?

    El terreno lo compró hace sobre 10 años

    Muchas gracias, saludos

  109. maria dels àngeles peralta monterde

    Sr.luis:
    Mi consulta es sobre una vivienda de proteccion oficial, en barcelona capital, cuyos titulares son mis padres, y prestataria de la hipoteca y quien se hace cargo de la misma soy yo desde el inicio de la misma en el 2005, y que utilizo como vivienda habitual. ¿ mi pregunta es que me es mas beneficioso economicamente una donacion en vida o dejarmela en herencia?

          1. Maria dels Àngels Peralta Monterde

            Muchísimas gracias por sus respuestas. Le agradezco su eficacia y ayuda para resolver nuestras dudas Sr. Luis.

  110. Good afternoon,
    mi pregunta es la siguiente, soy discapacitado con un 68%, mi madre murió el 16 julio 2015, somos 4 hermanos pero a uno solo le ha dejado la legitima, yo no dispongo de dinero para darle su legitima que serán unos 6000€, si yo le dono una vivienda que esta en unos 17000€, tengo que pagar el IRPF, o estoy exento.
    thank you so much

  111. Hola,queria informarme,mira mi mujer junto con su hermano y la madre de los dos quieren vender un piso de la madre,el padre fallecio hace 35 años y no dejo herencia o testamento,ahora la madre quiere vender piso y le piden cambiar escrituras,quitar a su marido fallecido y quedarse ella sola,para luego vender y repartir la parte a cada hijo segun la ley. Mi pregunta es si el padre fallecio hace 35 años,para sus hijos cobren su parte,tienen que pagar el impuesto de sucesiones? Me dijeron que prescrive,entonces la cobrarian la herencia sin pagar ese impuesto?
    Gracias,espero su respuesta.

    Chema

      1. Y otra pregunta,por que si mi suegra quiere cambiar escrituras y quitar a su marido y quedarse ella sola,al hacerlo le piden dos testigos no familiares que conocieran a difunto en vida,el murio hace casi 40 años,si no hay nadie actualmente no familiar que queden de esa epoca y le conocieran,como se hace? No tenemos a nadie,solo familiares.
        Thank you

  112. Buenas,mi pregunta es que somos 4 hermanos y nuestro padre ya viudo me dejara en testamento un piso ami,mis 3 hermanos pueden reclamarme algo despues a mi??nuestro padre tiene mas propiedades..gracias.

  113. Elena Villamayor Blanco

    Mi cuñada acaba de heredar la mitad del piso tras la muerte de su marido que tenía la gran invalidez edad 62 años, dos hijo uno con 19 y la chica 24 años, tiene que pagar el impuesto de plusvalía, viven en Cataluña , Gavà,, y si lo tienen que pagar, se podrá reducir algo en el impuesto de la renta, muchas gracias, estamos preocupados por la situación

    1. He de recordarle que esta página no es un consultorio fiscal. Solo respondemos, por cuestiones de responsabilidad, a la vista del examen de la documentación que podamos necesitar.
      De todos modos, el pago de la plusvalía puede afectar en la renta, como “deducción” en el momento de la venta de la vivienda. Un saludo

  114. Good morning,
    Cuando mi hija nació le abrimos una cuenta Plan de Futuro que ahora a los 18 años que acaba de cumplir nos han congelado porque tenemos que pagar el impuesto de donaciones para que el dinero le pueda pasar a ella. Vivimos en Barcelona y veo que este impuesto lo puedo pagar a la Agencia Tributària Catalana con el modelo 651, pero veo que también en la Agencia Tributaria Española. ¿Realmente dónde lo tengo que pagar? ¿Puedo pedir cita previa para que me rellenen el formulario? ¿Dónde?
    Thank you!!

    1. Si todos son residente es Catalunya, a mi entender es en Catalunya donde debe pagarse. Pero si le digo que esta contestación no es ningún dictamen jurídico, y la hago sin responsabilidad alguna de mi parte.

  115. Hola sr. Prados, mi abuelo tenia 2 hijos mi tio y mi padre el cual era heredero universal de una casa en catalunya valorada en 400mil euros, el caso es que mi padre a fallecido y mi abuelo quiere modificar el testamento poniendo mi madre como heredera universal, con el tema reducciones y impuestos nos surge la duda de como seria mas rentable? Poner en el testamento a mi madre (nuera), a mi (nieto) o donarlo en vida? Y que precio aproximado habria que pagar con la valoracion de 400mil euros en cataluña? Muchas gracias d antemano.

  116. Soy hija única y heredera universal y vivo con mi madre. Por un lado tenemos dos casas, una de ellas en Cataluña y otra en Andalucía, de las cuales mi madre se adjudica el derecho de usufructo vitalicio sobre la mitad de los bienes inventariados y también el pleno dominio sobre la mitad de los bienes inventariados Y a mi me adjudica la nuda propiedad sobre la mitad de los bienes inventariados.
    Y por otro lado está el dinero que tenemos excepto mis planes de pensiones, lo demás todo está a nombre de las dos, cuentas, depósitos, acciones, etc … , y asciende a 400.000 €en número redondos, y mi pregunta es … por el dinero que tenemos compartido entre las dos,cuanto tendré que pagar por el impuesto de sucesiones cuando mi madre falte ?
    Thank you very much for your attention.

    1. No depende del dinero, sino de lo que usted herede. Si quiere que le hagamos un estudio de su posible fiscalidad, para lo cual necesitaríamos saber más datos que lo que usted nos proporciona, si bien le digo que la cuantía muy seguramente no sea elevada

      1. Lo que he expuesto es lo que tenemos, no hay más, y es que a veces hablando con amigos y conocidos, salen estos temas y cuentan situaciones que te hacen pensar en lo de cada uno. Y ojalá que mi madre no faltará nunca. Agradecida por su respuesta.

  117. AL MORIR MI MADRE EL VALOR FACILITADO A DECLARAR POR INMUEBLES URBANOS EN BARCELONA ASCIENDE A 641.000€ ME PUEDE INDICAR QUE CANTIDAD TENDRE QUE PAGAR EN CONCEPTO DE IMPUESTO SUCESION

    1. El impuesto de sucesiones se calcula sobre todo el valor de la herencia. Por otro lado hay posibles reducciones que no sé si sería aplicables a su caso. Además hay que tener en cuenta la fiscalidad a la fecha de fallecimiento, por ello una respuesta exacta noes posible dar, pero sin que constituya dictamen y sin ningún tipo de responsabilidad de mi parte, una herencia de a favor de un hijo de 641.0000 euros, siendo aplicable la ley fiscal catalana, pagaría a día de hoy 8.800 euros aprox, aplicando solo la reducción por parentesco. Si se aplicase la reducción por vivienda habitual, si fuere procedente, serían unos 400 euros.

      all the best

  118. Me gustaría realizarle una consulta.
    El caso es el siguiente: mi madre (todavía viva) tiene una propiedad que me quiere ceder. Esta se encuentra situada en la localidad de Gavà y fue construida en 1930, su valor catastral es de 82.105.53. (valor minimo a declarar). la casa actualmente está ocupada por okupas por lo que no se puede hacer una tasación real. En caso de donación ¿cuanto se tendría que pagar de impuestos y tramites?

    Thank you very much in advance.

    1. El trámite es un escritura. El impuesto de sucesiones, en principio sería el 5% del valor. Y las demás consecuencia fiscales, no puedo analizarlas sin ver documentación. Si quiere le podemos hacer un estudio y si quiere venir a Lleida a hacer la donación estaremos encantados de recibirla. Un saludo

  119. Quisiera hacerle una pregunta. Hace 25 años que vivo en pareja sin estar casados y sin estar en el registro de parejas de hecho. ¿Esta situación seria una relación de convivencia de ayuda mutua en la que los adquirientes quedan asimilados al resto de descendientes del grupo II que define el artículo 2? ¿o simplemente sería un extraño?
    Thank you very much for your attention

    1. Yo creo que ustedes son ya pareja de hecho. Pero quizás no puedan demostrarlo, por ello lo mejor que pueden hacer es constituirse como tal en escritura pública. La acreditación a la larga se la van a exigir, bien en Hacienda, en la Seguridad Social…

      All the best

  120. Hello,
    Soy un ingles residente en Barcelona. Mis padres (quines viven en Reino Unido) quieren pasarme dinero (para comprar un piso aquí). Mas o menos €200,000. Si hacen una donación directo creo que tendré que pagar 5% de impuestos. Se puede hacer un “pacto sucesorio” en que este dinero cuenta como un herencia desde ellos? Supongo que pagaría menos impuestos asi, no?
    Thank you

    1. Es una pregunta muy difícil, porque se centra en primer lugar la determinación de la ley aplicable a la sucesión. Pero a primera vista me parece que no será posible evitar el pago de ese 5% por donaciones. Recuerde, además, cumplir los requisitos para tributar solo al 5%.

  121. Good morning,

    Al realizar el impuesto de suceciones me he bonificado de la vivienda habitual y me ha salido un comprador. Entiendo que he de realizar una rectificación del modelo 650 ¿ lo he de hacer antes de la venta del piso o lo puedo hacer con posterioridad a la venta ( por si acaso finalmente no se vendiera)

    Thank you so much

  122. ALBERTO RODRIGUEZ MATESANZ

    Good morning ,

    Soy heredero de una prima fallecida en Barcelona con un patrimonio de unos 800.000 euros .

    Que cantidad o pocentaje tendría que pagar del Impuesto de Sucesiones ?

    Thank you

    1. Esta página no es un consultorio, ya dar u una respuesta sin ver documentación es muy arriesgado y podría inducirle a error. Si quiere le podemos hacer un informe, a la vista de la documentación que le solicitemos. Un saludo

  123. Mi madre aún vive pero está muy enferma.Deja el dinero de sus cuentas la mitad a mi hermano y la mitad a mi y dos parkings escriturados uno a nombre de mi hermano y otro al mio del que ella es usufructuaria en ambos.Su vivienda habitual la deja a uno de mis dos hijos y nada al otro de mis hijos.Mi hijo al que no deja nada¿podrá reclamar algo?(¿equivalente a una legítima?)¿Tendremos que pagar algo por los parkings que tiene mi madre en usufructo?Gracias.

    1. En principio su hijo no tiene derecho a legítima en la herencia de su abuela. De todos modos esta cuestión y las otras que nos plantea son difíciles de responder sin ver documentación. Si quiere le podemos hacer un estudio a la vista de la documentación que le solicitemos. Un saludo

  124. Buen día: quisiera saber si tengo que pagar por donación en vida. Soy Argentino, con nacionalidad española, resido en barcelona desde el 2009, y hago declaración de la renta desde el 2011.
    Busqué información por convenio que evite doble imposición, pero hasta el momento, no he encontrado nada.
    Muchas gracias por el tiempo!
    Greetings.

  125. Gracias por sus respuestas, en mi caso mis padres fallecieron jóvénes, el piso de L’Hospitalet de Llobregat es de mi padre que falleció en 1985 y no hizo testamento, quedando como usufructuaria mi madre que falleció en 1994, las herederas éramos 3 hermanas y digo éramos porque la mediana falleció en 2012, así que sólo quedamos mi hermana pequeña y yo que soy la mayor, estoy pagando un alquiler en Sabadell y ahora que vence el contrato me tengo que ir, pretendemos comprar un pisito mi pareja y yo pero necesitamos liquidez, le propuse a mi hermana que solucionásemos de una vez la escritura y no quiso, le he propuesto que se tase el piso y que mi 50% lo rehipoteque con su 50%, pero tampoco quiere, como vive allí dice que el piso es suyo, nunca nos ha pagado un céntimo a nosotras por vivir allí, no le quiero quitar el piso, sólo pido lo que es mío, tengo peor situación que ella y o me planto en el piso con mis maletas allí o no sé que hacer, cómo puedo conseguir la escritura que no me quiere dejar o como se puede tasar el piso si no deja entrar a nadie? No entra en razones y me veo desesperada. Gracias y disculpe por todo

    1. A falta de acuerdo no queda más remedio que ir a los juzgados. Si ustedes son dueñas al 50% cada una, el juez habría un sorteo para ver quién se lo queda, y quién se lo quede debería abonar a la otra su valor pericial o de tasación. No es una situación jurídica complicada, pero si es muy desagradable. Muchos ánimos y féliz año.

  126. Un tío mio falleció en mayo de 2016 en Jaén . Nos ha dejado su vivienda a tres sobrinos , valorada en posible venta en 60.000€. Yo vivo en Barcelona y mi pregunta es cuánto tendría que pagar de impuestos. Gracias

  127. Buenas noches,tengo una duda mi padre fallecio en catalunya el noviembre de 2014 siendo residente en catalunya mas de 5 años y me dejo 40000 euros en efectivo de herencia en alemania donde la tiene mi tio.tengo que pagar dinero al estado español?
    Sincerely

  128. Recibi 40000 euros en efectivo de mi padre(aleman)residente en catalunya que fallecio en catalunya el noviembre de 2014.el dinero lo tiene mi tio y mi pregunta es,tengo que declarar en españa?y si es asi tendria que pagar al estado español dinero de esta herencia cuando en alemania estoy exento?

  129. Buenas noches, muy interesante su artículo pero tengo dudas, mi madre falleció en el 2012 y tiene un piso en Barcelona valorado en 70mil aproximadamente, estamos en Venezuela y ella murió en Venezuela, el piso está alquilado y se han pagado los impuestos que corresponden, lo lleva una arrendadora, quiero poner el piso a mi nombre, esto me lleva a pagar algún tipo de multa o impuesto? Muchísimas gracias si pudiera despejarme la duda

    1. Si usted ya ha pagado el impuesto que devengue la sucesión, pero no ha hecho escritura, solo tendrá que pagar la escritura. Pero realmente no puedo ser más explicito sin ver documentación

  130. Un familiar está separado de su mujer fisicamente, legalmente siguen casados en separacion de bienes en sitges…él Tiene a su esposa en testamento de un piso de aprox 300.000 euros.Que impuesto tendrá que pagar ella¿ porcentaje o cuantía.. Gracias

  131. mari luz sanz alonso

    tengo un piso de propiedad a mi nombre, totalmente pagado, lo adquiri en 1980, y ahora lo quiero poner a nombre de mi marido y mio. vivimos en la provincia de Girona. estamos casados desde el año 1981.
    cuanto costaria hacer este ramite, me refiero a impuestos, gastos de notaria, etc.
    gracias por su atencion

  132. mari luz sanz alonso

    el valor aproximado ahora del mercado esta sobre los 200.000, de hecho cuando nos casamos ya hicimos testamento de él hacia mi, y todo lo mio de antes y despues de casarme hacia él.

    1. El coste de la donación sería el 55 del valor donado, en su caso 100.000 si se dona la mitad. pero debe de tener en cuenta la repercusión en renta para el donante y el pago de la plusvalía, cuyo importe depende de variables que desconozco. lo único que le digo es que muy probablemente no sea necesario hacer la donación, pero es un chat poco más debo decir. si quiere puede concertar una cita y hablamos largo y tendido.

  133. Hola, mi novio quiere regalar a mi madre, que actualmente reside en Cataluña, una cantidad de 20000 euros.
    Cuál es el procedimiento que hay que llevar a cabo y cuánto dinero le tocaría pagar a mi madre. Me gustaría resaltar que mi novio es Alemán y reside en Alemania, ya que no se si eso es un problema.
    Thank you so much

  134. Buenos días. ¿Un hermano en que grupo de reducciones queda englobado en Cataluña, II o III?
    Tenia entendido que era grupo II pero por lo descrito en su artículo entiendo que es grupo III
    Thank you

  135. Hello Luis,

    Mi pregunta es la siguiente. Mis padres me quieren donar dinero para comprar un piso, soy residente en Catalunya (donde se compraría el inmueble) pero ellos viven en Argentina. La donación estaría regida por la ley de Argentina, de España, de Catalunya, o de alguna combinación de estas?

    Habría algún mecanismo por el cual, llegado el caso, podría reducir el monto imponible? Por ejemplo, que sea un préstamo de mis padres?

    Thank you so much

  136. Buenas!mi padre tiene un piso valorado en 150000€.Actualmente ocupado por mi hermano,ya que vivian juntos y lo ingreso en una residencia.Mi madre fallecio en 2012,con testamento hecho.50% padre y el otro 50% mi hermano y yo.Mi padre esta dispuesto a hacer donacion,con la venta del piso,pero no me hablo con mi hermano.Que es mas factible esperar herencia o hacer donacion?Hospitalet del llobregat.Gracias,saludos.

    1. No le puedo contestar, porque no se muy bien que me pregunta. Factible es realizable y la donación y la herencia son factibles. Si me pregunta por recomendable depende de lo que quieran ustedes.

  137. Buenos días, mi marido acaba de fallecer, el era viudo en su día con tres hijos que renunciaron a la parte que les correspondía en su día por el piso al fallecer la madre, todo ante notario. El piso es de su propiedad, en el testamento me nombra heredera universal, y también tenemos una casa por la que se esta pagando hipoteca, yo debo aceptar la herencia claro, y cuanto habría de pagar?
    Thank you so much

    1. muy PROBABLMENTE NADA, en impuesto de sucesiones, pero sin ver documentación no podemos decirle más. Si quiere podemos hacer un estudio a la vista del examen de toda la documentación precisa

  138. Mis padres tienen un piso en Terrassa valorado en 250.000€, nos lo dejaran en herencia en 4 partes iguales a hijos y sobrinos, a mi como hijo me dejan un 25%. Cuanto me tocará pagar? Gracias

  139. Rosario Garcia Zamora

    Hola buenos dias: En septiembre falleció nuestra madre, somos tres hermanos en testamento somos los tres a partes iguales el valor de la herencia son 80000 Euros en vivienda y parquing y 1200 euros en cuenta que cuanto tenemos tenemos que pagar de impuesto de sucesión ? es en Cataluña. Gracias anticipadas.

    1. Muy probablemente nada, pero como comprenderá no se puede dar una opinión profesional sin ningún examen de documentación no comprobar todos los elementos que pueden influir en la cuota tre
      tributaria.

  140. Hola¡ mi caso no s el siguiente mi tía soltera y con un hijo falleció en agosto cuatro meses después mi primo su hijo . El heredero de mi tía era su hijo su hijo mi primo, dejo herencia a mi y a otra persona que es prima segunda . No acepto la herencia de mi tía no le dio tiempo . Ahora me dicen, que tengo que aceptar su herencia y luego aceptar la de mi tía para heredar un local comercial en Barcelona. Cuánto debemos pagar d impuestos de sucesiones. Estoy muy preocupada .
    Thank you so much

  141. Somos todos de Barcelona. Mi tía soltera y sin hijos deja su herencia repartida en 3 partes, 2 partes para los sobrinos hijos de 2 hermos y otra parte a un hermano que vive. Con su hermano tiene una cuenta bancaria, de esta cuenta toca algo a los sobrinos?. Gracias.

  142. Hola buenas mi tio soltero fallecio este año pasado. Dejando su casa valorada en unos 120.000 euros a mi madre que es su hermana convive con el mas de 15 años y ella tiene 72 años. A mi como sobrino me deja tambien en testamento 1 hectarea de tierra. A parte de tener una cuenta los siendo titulares de 30.000 euros. Pero existe otra hermana. 15000 seria a repartir entre las hermanas. Quieren renunciar al dinero y mi madre quiere hacerme dueño de la casa. Cuanto me supondrian las costas aqui en catalunya. Gracias

    1. Esta página no es un consultorio, solamente una llamada a un correcto asesoramiento. Si quiere le podemos hacer un informe, pero sería osado opinar, a riesgo de causarle confusión, sin ver ningún tipo de documentación.

  143. En primer lugar, felicitarle y agradecerle su blog, que tanta ayuda nos proporciona.
    Querría por favor hacerle dos preguntas:
    1-Estoy separado judicialmente de mi esposa, pero hemos seguido una convivencia en el mismo domicilio. Tengo hecho testamento donde especifico que no quiero que reciba nada de mi y que sean sólo mis tres hijos los únicos herederos. Por otro lado yo trabajo un montón de horas extra y genero ingresos y ella prácticamente nada. Puede reclamarme alguna legítima intentando demostrar que es pareja de hecho?
    2- Mis hijos, a partes iguales, deberán pagar un impuesto de sucesión además de la plusvalía? Es mejor que les haga una donación en vida quedando yo como usufructuario?
    Thanks a lot

    1. El cónyuge o pareja de hecho no tienen derecho a legítima. Por otro lado, yo no aconsejo jacer donaciones en vida, pues devengarán un impuesto superior que la propia sucesión en muchas ocasiones

  144. Buenas, soy una chica de 22 años que vive con sus padres. El hecho es que mi vecina (sin parentesco familiar) me ha dejado de heredera en el testamento de su piso en Manresa valorado en 80.000€ ya que des de pequeña me ha cuidado y ahora q es mayor la visito constantemente y es para mi como una abuela. Ella tiene unicamente 2 sobrinas como familia con las cuales no se relaciona y ella no las ha nombrado en el testamento en ningun momento. Cuanto me tocarà pagar en impuestos para poder acceptar la herencia? Puedo reducirlo de alguna manera? Pueden las sobrinas reclamarme algo?

    1. Esta página no es un consultorio y no puede suplir un análisis del caso particular con todas sus circunstancias. Si usted no puede acogerse a ningún beneficio, el tipo rondará el 20%.Pero esta respuesta no es ningún dictamen profesional insisto.

  145. Hola,mi pregunta es, tengo un prima hermana,que la unica familia que tiene soy yo,y tambien soy su tutora legal,pus esta incapacitada total,y tiene una vivienda en catalunya,en la cual vivo yo,pues ella esta en una residencia .ha la hora de heredar si no hay testamento ,cual es la cantidad que yo tendria que pagar , soy mayor de 65 años.el valor de la vivienda es aproximadamente. 80.000€ gracias

  146. Agradeciendo de antemano su respuesta le paso mi pregunta : . En Barcelona Cat. mis padres ha hecho testamento ante notario nombrándome ami como heredero de todos sus bienes que se componen de una plaza de parquin valorada en 6000@, un piso val. en 300.000 @ y una cta de 140.000 @.( Soy hijo único ) Desgraciadamente en su día cuanto tendría que pagar. Atte J. Graupere.

  147. Buenas tardes, mi madre falleció y dejo testamento para mi hermano y para mi. Vivimos en Barcelona.
    Que tenemos que pagar por el piso (tasado en 100.000€)
    Thank you

    1. Yo no estaría muy preocupado por el importe, que será asumible. Una herencia de ese importe, aplicando la reducción de vivienda habitual, rondaría los 800 euros. Para más información le podemos hacer un informe escrito

    2. La reducción por parentesco que tiene es de 8000, pero claro no se si usted puede aplicar alguna otra reducción. No creo que menos de 6000 euros, pero si quiere más información le podemos hacer un informe escrito.

  148. josé manuel mantero gutiérrez

    Hola, buenas noches, gracias de antemano por su magnífica información.
    De acuerdo con lo que se explica en su página sobre la: ” Situación Convivencial de Ayuda Mútua”. Le agradecería me dijera que requisitos se requieren para obtener dicha Situación. Y cómo se debe proceder para obtenerla.
    Deseando obtener respuesta, reciba un saludo cordial.

  149. Buenos días… si dejo una herencia de 200000 euros a favor de mi pareja (no estamos casado ni somos pareja de hecho) cuanto tendria que pagar

  150. Buenos días, en 2008 murió mi padre pero como mi abuela y mi madre vivan en la casa no se hizo nada, el año pasado murió mi abuela y tampoco hicimos nada, yo estaba pasando por
    Una enfermedad y no me veía ok fuerza. Que debería hacer para intentar solucionar el tema. Muchas gracias

  151. Buenas tardes, mi madre se casó en segundas nupcias, hace 40 años en Barcelona, cada uno tenía hijos de anteriores relaciones. A lo largo de los años han comprado dos viviendas una muy pequeña y otra donde residen actualmente, han hecho testamento y el marido de mi madre ha dispuesto que su parte se la queden sus dos hijas y el resto es de mi madre y según me ha dicho sería de nosotros sus cinco hijos, ¿qué pasaría si muriese su marido y las hijas quieren su parte? ¿echarían a mi madre de la casa?. Según ellos han dispuesto que, al fallecer uno u otro los hijos no pueden hacer uso de los bienes hasta que no fallezcan los dos, he de decir que las hijas de mi padre no se hablan con él, a la hora de tributar, qué cantidad sería para cada uno.Que tristeza tener que hacer esta consulta.

  152. Hola soy único heredero mediante testamento de mi tía que vive en un piso de su propiedad en Mataró con valor catastral de 60.000 euros, no deja más propiedades, ni dinero. Me gustaría saber cuanto tendría que pagar en caso de fallecimiento.
    Thank you

  153. Good afternoon.
    Quisiera hacer una pregunta.
    Mi madre lleva ingresada en residencia hace 6 años, somos 3 hermanos, y existe un testamento que me hace heredero de un piso de 90 m².en Terrassa (Barcelona)
    Cuando fallezca yo tendré que pagar a ellos la legitima, mas la plusvalía, mas el impuesto de sucesiones, y no se si algo mas.
    Me pueden informar un poco mas?
    Suben mucho estas cantidades?
    A veces pienso que quizás seria mas conveniente vender el piso antes. Que opinan?

  154. Perdón.
    Aporto mas datos:
    No estoy empadronado en la vivienda que voy a heredar, tengo vivienda propia.
    Y si fuese mi vivienda habitual?

  155. pilar de dios esteban

    mi madre acaba de fallecer 29.01.2017 y estamos esperando las ultimas voluntades, pero en un principio su piso que en el mercado puede llegar a los 80000 euros (no ibi) quiero quedármelo. somos solo mi hermano y yo. si acordamos el precio cuanto trendria que pagar? en realidad es que no sabemos cuanto hay que pagar de sucesión y de notario. podría informar de los tramites? y si podemos ir físicamente? estamos totalmente perdidos en lo que tenemos que hacer. gracias

  156. Jaun Marrase