How and where do you file inheritance tax in Catalonia?

With the “Agència Tributària de Catalunya”, the Catalan tax authority, if the deceased lived in Catalonia. Two forms are filed. Form 660 lists all the assets and form 650 is the self-assessment of each person who receives something. It can be filed online with the Catalan tax authority's help program or at its offices. The time limit is six months from the death, with the possibility of an extension. It must be filed even if there is nothing to pay.

Alburquerque Abogados

José Manuel Alburquerque
Inheritance and succession

Where

  • With the Catalan tax authority, if the deceased was resident in Catalonia. What counts is the autonomous community where the deceased spent the most days in the last five years.
  • If the deceased lived in another autonomous community, it is filed there, even if the heirs or the assets are in Catalonia.
  • If the deceased lived outside Spain, it is filed with the “Agencia Estatal de Administración Tributaria”, the AEAT, Spain's State tax agency. An heir who lives outside Spain also files there, even if the deceased lived in Catalonia.

How

  • The Catalan tax authority's help program prepares the forms. They are filed online by someone with a digital ID, who may be one of the heirs or a professional.
  • The forms can also be filled in as PDFs. They are then filed in person, at an office of the Catalan tax authority, where staff also help with it.
  • Online, payment is made on filing, by debit to a bank account or, if there is only one person, also by card or Bizum. At the office, payment must be made beforehand at a collaborating bank. Each person pays their own share.
  • Someone who only receives a life insurance payout files form 652.

What is needed

  • The death certificate, the certificate of last wills from the “Registro General de Actos de Última Voluntad” and the certificate of life insurance policies. Also the identity documents of the deceased and of the heirs.
  • The will or the declaration of heirs. If there is none yet, a list of the possible heirs with their relationship to the deceased.
  • The bank certificates showing the balances on the day of death and those from the insurers.

Houses, flats, commercial premises and land are declared at no less than their reference value in the “Catastro”, Spain's Land Cadastre. If they have none, at their market value. If the notary has already sent the deed to the Catalan tax authority, it does not need to be attached.

This answer is provided for educational purposes and offers initial guidance on the question raised. Every matter has its own circumstances and nuances that require individual assessment. For that reason, before taking decisions with significant consequences, it is advisable to consult a professional and not to rely solely on this information. Personalised advice makes it possible to apply these explanations to the specific case and to assess the options available with greater certainty.