Who is exempt from inheritance tax in Catalonia?
Strictly speaking, nobody. Everyone who receives something from an estate must file a return within six months of the death, even if they have nothing to pay. But many pay nothing or almost nothing thanks to the allowances and tax credits. This is the usual situation for the spouse, the stable partner (in a “pareja estable”, the Catalan stable partnership) and children with ordinary inheritances. In Catalonia the tax has not been abolished.
Alburquerque Abogados
José Manuel AlburquerqueWho usually pays little or nothing
- The spouse and the stable partner. They deduct 100.000 euros and 99 % of the resulting tax is taken off. With 300.000 euros in cash they pay about 230.
- Children who receive up to 100.000 euros, or considerably more if what they receive includes their father's or mother's principal residence, 95 % of which is deducted. The children of the spouse or partner count as children.
- Those under 21, who deduct more the younger they are and get a larger tax credit.
- People with a disability of 33 % or more, who also deduct 275.000 euros. If it reaches 65 %, they deduct 650.000.
- Anyone aged 75 or over who inherits from their spouse or stable partner, a child or their parents. They also deduct 275.000 euros, unless they already deduct for disability.
- Anyone who receives a life insurance payout, if they are the spouse, stable partner, child, grandchild, parent or grandparent, on the first 25.000 euros.
Who pays more
- Siblings, nephews and nieces, uncles and aunts, brothers- and sisters-in-law, parents-in-law and sons- and daughters-in-law. They deduct only 8.000 euros and their tax is multiplied by 1,5882.
- Cousins, friends and a partner who does not qualify as a stable partner. They deduct nothing and their tax is multiplied by 2.
Why you read that no tax is paid
In other autonomous communities children have a 99 % tax credit and pay almost nothing. That is why you often read online that the tax has been abolished. That is not the case if the deceased lived in Catalonia, where the Catalan rules apply. Here the 99 % is for the spouse and the stable partner and, since 2025, for the children, grandchildren, parents and grandparents of someone who dies as a result of gender-based violence. Other children aged 21 or over get at most 60 %.
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.