Inheritance tax (Catalonia)

Anyone in Catalonia who receives assets through inheritance, legacy or other succession titles must file the inheritance tax return with forms 660 and 650, even if nothing is payable. The return is filed by the individual who receives assets or rights because of someone's death: heir, legatee, forced heir, fideicommissary, life insurance beneficiary or others. The deadline to file and pay is six months from the date of death; within the first five months a six-month extension can be requested, with late-payment interest. There are reductions, for example by relationship (€100,000 for the spouse or stable partner and for children aged 21 or over), for disability or for the deceased's primary home (95 % up to €500,000, if requirements are met), and kinship groups I and II may apply a reduction on the tax due where appropriate. Together with the forms you submit, among other things, the document accepting the inheritance, the death certificate, the certificate of last wills and a copy of the will or, if there is none, the declaration of heirs.

Official sources

• Informació bàsica (successions)ESOfficial guidance · Checked on 2026-10-26
• Declarar una herència (models 650 i 660)ESOfficial guidance · Checked on 2026-10-26