How much does a sibling, nephew or niece pay to inherit in Catalonia?

Question

José Manuel Alburquerque · Accepted Answer

Considerably more than a spouse or children. Siblings, nephews and nieces generally deduct only 8.000 euros, get no tax credit and have the tax from the scale multiplied by 1,5882. A sibling who inherits 100.000 euros pays about 12.900. They pay much less in some cases, for example if they are over 65 and inherit the home where they had been living with the deceased for two years. How it is calculated The starting point is what each person receives, valued on the date of death. An allowance of 8.000 euros is deducted. The same allowance applies to uncles and aunts, brothers- and sisters-in-law, parents-in-law and sons- and daughters-in-law. The tax scale, which ranges from 7 % to 32 %, is applied to the result. The resulting figure is multiplied by 1,5882. With 100.000 euros, the scale gives 8.120 euros, which multiplied by 1,5882 comes to about 12.900. With 200.000, they pay about 34.370 euros, a little over 17 % of what they inherit. Cousins, great-nephews, great-nieces and people with no family relationship deduct nothing and the resulting figure is multiplied by 2. When they pay less If they inherit the deceased's home, are over 65 and lived with the deceased for the two years before the death, they can deduct 95 % of its value. They must keep it for five years. If they inherit the deceased's company or business, they can deduct 95 % of its value if they meet certain requirements. If they have a disability of 33 % or more, they also deduct 275.000 euros. If it reaches 65 %, 650.000. If they lived together in a “relación de convivencia de ayuda mutua”, a Catalan mutual-support cohabitation arrangement, they pay much less. This is proved by a deed signed before a notary at least two years before the death or by a notarial record (“acta de notoriedad”) establishing two years of living together. They deduct 50.000 euros and a further 275.000 if they are 75 or over. They can also deduct 95 % of the home. In general, their tax is not multiplied. These are the rules in Catalonia. What counts is the autonomous community where the deceased spent the most days in the last five years. It does not matter where the heir lives.