How much inheritance tax do you pay in Catalonia?

Question

José Manuel Alburquerque · Accepted Answer

It depends mainly on the family relationship and on what each person receives. A child aged 21 or over deducts 100.000 euros, so if they inherit 100.000 euros in cash they pay nothing. The spouse or stable partner (in a “pareja estable”, the Catalan stable partnership) deducts the same and also has a 99 % tax credit. A sibling who inherits 100.000 euros pays about 12.900 and a friend, about 18.000. Each person pays on their own share and all of them must file a return, even if they have nothing to pay. How it is calculated For each person who inherits: What they receive is valued on the date of death and their share of the deceased's debts and funeral expenses is deducted. The kinship allowance is deducted. It is 100.000 euros for the spouse, the stable partner and children aged 21 or over. Those under 21 deduct a further 12.000 euros for each year they are short of that age, up to 196.000. Grandchildren aged 21 or over deduct 50.000 and parents, 30.000. The children of the spouse or partner count as children. Siblings, nephews and nieces, uncles and aunts, brothers- and sisters-in-law and parents-in-law deduct 8.000. Cousins, other relatives and unrelated people deduct nothing. Other allowances are deducted if there are any, such as 95 % of the deceased's principal residence or of the family business. The tax scale, which ranges from 7 % to 32 %, is applied to the result. For siblings, nephews and nieces, uncles and aunts, brothers- and sisters-in-law and parents-in-law, the resulting figure is multiplied by 1,5882. For cousins and unrelated people, by 2. For children, the spouse and parents, it is only multiplied if they already had wealth of more than 500.000 euros. The tax credit is deducted from the result. It is 99 % for the spouse and the stable partner. For children, grandchildren and parents it is 60 % if they receive up to 100.000 euros and lower the more they receive. With 300.000 euros it is 55 % and with a million, 44 %. Those under 21 get a larger tax credit. Others get none. The figures applied are those of the law in force on the date of death. Some examples With inheritances in cash and normal pre-existing wealth: A child who inherits 200.000 euros pays about 3.800. With 300.000, about 10.350. A surviving spouse who inherits 300.000 euros pays about 230. If they are 75 or over, nothing. A sibling who inherits 200.000 euros pays about 34.370, a little over 17 %. If what is inherited includes the deceased's principal residence, children and the spouse pay considerably less, because they deduct 95 % of its value. Who files the return and when Everyone who receives something files a return, within six months of the death, with the “Agència Tributària de Catalunya”, the Catalan tax authority. These rules apply if the deceased spent more days in Catalonia than in any other autonomous community over the last five years. It does not matter where the heir lives, although an heir who lives outside Spain files with the “Agencia Estatal de Administración Tributaria”, the AEAT, Spain's State tax agency.