<\/p>\n
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:<\/p>\n
For deaths that occurred between January 1, 2010 and January 31, 2014, which are governed by Law 19\/2010 on inheritance tax regulation.<\/p>\n
For deaths that have occurred since February 1, 2014, which will be governed by Law 2\/2014 of January 27<\/strong>. This regulation is in force and without modification since then and until now, years 2016.<\/strong><\/p>\n Deaths up to December 31, 2009, we do not take them into consideration, because they will be fiscally prescribed inheritances.<\/p>\n The application of the Catalan inheritance tax regulations depends on the habitual residence of the deceased person<\/strong>. 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.<\/p>\n 1.1.- It starts from the real value of the assets, with deduction of debts and encumbrances.<\/p>\n 1.2.- On this amount there is a right to a series of reductions.<\/p>\n 1.3.- A tax rate is applied to the amount thus obtained.<\/p>\n 1.4.- This tax rate is applied to a multiplier coefficient based on the degree of kinship between deceased and heir.<\/p>\n 1.5.- Finally, the resulting fee may have some type of bonus.<\/p>\n 2.1.- Real value of the goods<\/strong>. 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.<\/p>\n 2.2.- Reductions.<\/strong><\/p>\n Kinship reduction.<\/strong><\/p>\n For inheritances from February 1, 2014<\/strong><\/p>\n 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.<\/p>\n b) Group II (acquisitions by descendants of twenty-one years of age or over, spouses and ascendants): \u2013 Spouse: 100,000 euros. \u2013 Son: 100,000 euros. \u2013 Other descendants: 50,000 euros. \u2013 Ascendants: 30,000 euros.<\/p>\n 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.<\/p>\n d) Group IV (acquisitions by collaterals of fourth degree or more distant degrees and by strangers): no reduction is applied for reasons of kinship.<\/p>\n For inheritances from January 1, 2010 to January 31, 2014, the reduction for kinship is as follows:<\/strong><\/p>\n 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.<\/p>\n b) Group II (acquisitions by descendants of twenty-one years or more, spouses and ascendants): \u2013 Spouse: 500,000 euros. \u2013 Son: 275,000 euros. \u2013 Other descendants: 150,000 euros. \u2013 Ascendants: 100,000 euros.<\/p>\n 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.<\/p>\n d) Group IV (acquisitions by collaterals of fourth degree or more distant degrees and by strangers): no reduction is applied for reasons of kinship.<\/p><\/blockquote>\n Mutual help experiential situations<\/strong>.<\/p>\n 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.<\/p>\n Common-law couples are assimilated to spouses<\/strong>.<\/p>\n 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.<\/p>\n Disability Reduction<\/strong>.<\/p>\n 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.<\/p>\n Reduction for seniors.<\/strong><\/p>\n In acquisitions due to death by group II people <\/strong>of seventy-five years or more a reduction of 275,000 euros is applied. This reduction is incompatible with the disability reduction.<\/p>\n For inheritances from January 1, 2010 to January 31, 2014, the reduction for third age is not linked to the degree of kinship.<\/strong><\/p><\/blockquote>\n Life insurance reductions<\/strong>.<\/p>\n 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.<\/p>\n Reduction for the acquisition of assets and rights related to an economic activity.<\/strong><\/p>\n A reduction of 95% in the value of such goods can be obtained. Due to its length and complexity, we did not develop it.<\/p>\n Reduction for the acquisition of shares in entities<\/strong>.<\/p>\n A reduction of 95% in the value of such goods can be obtained. Due to its length and complexity, we did not develop it.<\/p>\n Reduction for the acquisition of the habitual residence of the deceased<\/strong>.<\/p>\n 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<\/p>\n Reduction for the acquisition of assets of the deceased used in the agricultural exploitation of the successor in title<\/strong>.<\/p>\n Reduction for the acquisition of cultural heritage assets.<\/strong><\/p>\n Reduction for decennial superimposition.<\/strong><\/p>\n 2.3.- Tax rate<\/strong>.<\/p>\n Base Quota Remainder of base Type\u00a0<\/strong><\/p>\n 0 Up to 50,000 7%<\/p>\n 50,000 3,500 Up to 150,000 11%<\/p>\n 150,000 14,500 Up to 400,000 17%<\/p>\n 400,000 57,000 Up to 800,000 24%<\/p>\n 800,000 153,000 Onwards 32%<\/p>\n 2.4.-Multiplying coefficient<\/strong>.<\/p>\n Kinship groups I and II Coefficient 1.<\/p>\n Kinship Groups III Coefficients 1.5882.<\/p>\n Kinship Group IV Coefficient 2 4.5.-<\/p>\n Fee bonus Spouses can apply a bonus of 99% of the inheritance tax tax on acquisitions due to death<\/strong>, 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.<\/p>\n \u00a0<\/strong><\/p>","protected":false},"excerpt":{"rendered":" El marco general del impuesto de sucesiones y donaciones en Catalunya, deriva de la Ley 19\/2010. Sin embargo, como la ley 2\/2014 de 27 de enero de medidas fiscales, administrativas, financieras y del sector p\u00fablico, en su art\u00edculo 122 modific\u00f3\u00a0 varios de los preceptos de la Ley 19\/2010 de regulaci\u00f3n […]<\/p>\n","protected":false},"author":3,"featured_media":15968,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jetpack_post_was_ever_published":false,"footnotes":""},"categories":[32,40],"tags":[],"class_list":["post-15965","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-fiscal","category-sucesiones"],"jetpack_featured_media_url":"https:\/\/www.notarialuisprados.com\/wp-content\/uploads\/2023\/05\/impuesto-sucesiones.jpg","_links":{"self":[{"href":"https:\/\/www.notarialuisprados.com\/en\/wp-json\/wp\/v2\/posts\/15965","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.notarialuisprados.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.notarialuisprados.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.notarialuisprados.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.notarialuisprados.com\/en\/wp-json\/wp\/v2\/comments?post=15965"}],"version-history":[{"count":2,"href":"https:\/\/www.notarialuisprados.com\/en\/wp-json\/wp\/v2\/posts\/15965\/revisions"}],"predecessor-version":[{"id":16477,"href":"https:\/\/www.notarialuisprados.com\/en\/wp-json\/wp\/v2\/posts\/15965\/revisions\/16477"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.notarialuisprados.com\/en\/wp-json\/wp\/v2\/media\/15968"}],"wp:attachment":[{"href":"https:\/\/www.notarialuisprados.com\/en\/wp-json\/wp\/v2\/media?parent=15965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.notarialuisprados.com\/en\/wp-json\/wp\/v2\/categories?post=15965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.notarialuisprados.com\/en\/wp-json\/wp\/v2\/tags?post=15965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}1.- Tax application scheme.<\/strong><\/h2>\n
2.- Development of the settlement scheme.<\/strong><\/h2>\n