Inheritance in Cataluña: Wills, Probate and Taxes (2026)

The shock for families inheriting in Catalonia is that heirs pay tax to receive the estate — generous allowances exist for close relatives, but only if the will and probate are handled the Catalan way.

Quick Answer: In Catalonia the heirs — not the estate — pay inheritance tax, and generous allowances exist for close relatives but only if the will and probate are handled the Catalan way. Where the heirs are resident and how the estate is structured change the bill more than its headline value.

2026 Update Note

As we enter 2026, the essential rules on inheritance tax across Spain remain broadly unchanged from 2025. No national reform has been approved, and regional governments continue to hold full authority over reductions, allowances and tax rates.

Two trends are worth noting for 2026:

1. The consolidation of the generous tax reliefs already in place in many regions, particularly for close relatives, and
2. A growing interest in extending benefits to wider family members in certain Autonomous Communities, although no uniform change has been enacted.

With this context in mind, the following guide provides a clear and practical overview of how inheritance works in Cataluña in 2026.

If you inherit property or assets in Cataluña, Spain, you will need to deal with three key aspects: taxation, wills, and the probate process. Below is a simple guide for expats and residents.

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1. Inheritance and Gift Tax in Catalonia

Catalonia applies its own rules for inheritance and gift tax.

• Children, spouses and parents benefit from a €100,000 allowance on inheritance.
• The rest of the inheritance is taxed progressively, depending on the value.
• For donations (gifts), parents can gift up to €100,000 to each child tax-free, provided the donation is formalized before a notary.

Examples:

• A son inheriting €80,000 → pays €0, since it falls within the €100,000 allowance.
• A daughter inheriting €250,000 → the first €100,000 is exempt, tax applies only to €150,000.

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2. Making a Will in Catalonia

• Foreigners with property or assets in Catalonia are strongly advised to make a Spanish will.
• Under EU Regulation 650/2012, you can choose your national law to govern your estate.
• A Spanish will avoids delays, legal conflicts, and makes the probate process faster.
• Wills are signed before a Spanish notary and recorded in the Central Registry of Wills.

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3. Executing an Inheritance in Catalonia (Probate Process)

The inheritance process usually follows these steps:

1. Obtain the death certificate.
2. Request the last will certificate (Certificado de Últimas Voluntades).
3. Gather details of assets (bank accounts, real estate, investments, vehicles).
4. Inheritance deed signed at a notary (escritura de aceptación de herencia).
5. Inheritance tax declaration within 6 months (extension available).
6. Land Registry update if real estate is inherited.

Timeframe: typically 3–6 months, depending on documentation and family agreement.

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Do you have questions about inheritance in Catalonia?

Spanish inheritance law can be complex, especially for foreigners.
👉 Whether you need help with drafting a will, calculating inheritance tax, or executing an inheritance, contact us and we will guide you through the process.

For a complete overview of wills and inheritance in Spain, see our Spanish Wills & Testament Guide 2026.

CostaLuz Lawyers regularly advises expat families on inheritance in Catalonia.

Reviewed by María Luisa de Castro, CEO at CostaLuz Lawyers — specialist in cross-border estate & inheritance law — Updated 2026

This is general information, not definitive legal advice — every case requires individual analysis.