An inheritance brings the flat, the savings… and also the mortgage, overdue community fees, what is owed to the tax office and the guarantees the deceased signed. This guide helps you draw up the balance, find out whether you have already accepted without realising and know the deadlines that do not forgive.
Catalonia and the rest of Spain have different rules: how the benefit of inventory is obtained, which deadlines run and what happens if a creditor makes a demand and you don't respond. When you choose the regime, the calculator, test and calendar adjust to its rules.
How it is determinedBy the deceased's civil residence status (vecindad civil) at the time of death, not by where the assets are or where the heir lives. Catalan civil status is acquired, among other cases, by living in Catalonia for ten consecutive years without declaring otherwise (art. 14 of the Civil Code). If in doubt, it is usually stated in the will; the notary will confirm it.
It is determined by the deceased's civil residence status, not where the properties are. As a rule of thumb: someone who had lived in Catalonia for more than ten years usually has Catalan civil status. Select the case and the whole guide will adjust.
Compare what you would receive (assets) with what you would have to pay (liabilities) to know which scenario you are in before deciding: accept, accept with benefit of inventory or renounce.
How it is calculatedNet estate = total assets − total liabilities. Coverage = assets ÷ liabilities. No known debts: you can accept with precautions. Positive net and liabilities equal to or less than half the assets: positive balance. Positive net with liabilities over half the assets: tight balance. Negative net: do not accept outright. The figures are stored only in your browser; they are not sent anywhere.
Enter approximate figures. The result is indicative, but enough to know which scenario you are in before signing anything.
Flats, houses, commercial premises, parking spaces and land at their current market value, for the whole inheritance even if there are several heirs.
Where the figure comes fromDon't use the cadastral value (it is usually much lower). The Cadastre reference value will be the minimum base for inheritance tax, but it does not reflect the real price. A free indicative valuation: our property valuation tool.
Balances of accounts, deposits, investment funds, shares and other financial products at the date of death. If the account was shared with the spouse, only the half belonging to the deceased.
Where the figure comes fromFrom the statement of holdings each bank issues to the heirs. Life insurance with a designated beneficiary is not included here: it is paid out separately from the inheritance.
Vehicles, shares in companies or businesses, jewellery, works of art, valuable furniture and any other asset with a market price.
Where the figure comes fromReasonable market value: for a vehicle, the second-hand sale price; for shareholdings, the value according to the latest balance sheet or a valuation.
The capital still to be repaid on each mortgage, without adding future interest. If there are several, the total.
Where the figure comes fromFrom the latest statement or the bank's certificate of outstanding debt. Check whether there is life insurance linked to the mortgage: in many cases it cancels part or all of the debt on the holder's death.
Personal loans, car or consumer finance, outstanding credit card balances and debts with private individuals.
Where the figure comes fromFrom each bank's statement of holdings and, so as not to miss any lender, from the Bank of Spain's CIRBE report, which is free and lists the loans and guarantees with all institutions.
Overdue community fees and approved special levies yet to be paid, unpaid IBI receipts and municipal charges, and outstanding utilities (water, electricity, gas).
Where the figure comes fromFrom the community administrator's debt certificate, a municipal tax debt certificate from the City Council and the utility companies. The flat is liable for the fees of the current year and the four previous years in Catalonia (three in the rest of Spain), even if the heir was not the debtor.
Known tax debts and ongoing deferrals, the income tax return for the year of death (filed by the heirs) and, if the deceased was self-employed or a business owner, outstanding contributions and settlements with Social Security.
Where the figure comes fromFrom the debt certificates of the Tax Agency and the Social Security Treasury, which the heirs can request by proving the death and their status.
If the deceased guaranteed a child's loan, a rental or a company's debt, the guarantee passes to the heirs even if payments are up to date today. Also compensatory pensions, compensation or outstanding fines.
Where the figure comes fromEnter the outstanding guaranteed amount: it is the maximum risk, although it may never be claimed. Bank guarantees appear in the CIRBE report; those signed before a notary or in rental contracts, among the deceased's papers.
An inheritance can also be accepted tacitly, through acts that only someone who considers themselves an heir would carry out (art. 461-5 of the Civil Code of Catalonia; arts. 999 and 1000 of the Civil Code). If you have already accepted without knowing it, you will not be able to renounce; but you can still limit your liability if you act within the deadline.
How it is assessedThe first five questions are acts of ownership: selling, renting and collecting, using the money, renouncing in favour of someone or registering in your name. A single «yes» indicates tacit acceptance. The last three are acts of preservation, provisional administration or simple information, which the law does not consider acceptance.
An inheritance is also accepted tacitly, through acts only an heir could perform. And once accepted, it can no longer be renounced. Tick what you have already done:
Disposing of an inherited asset (selling, giving or mortgaging it) is the act of ownership par excellence: only someone who is already an heir can do it. It is the clearest tacit acceptance.
Signing a new lease and keeping the rent is acting as an owner. Collecting rent under an existing lease and keeping the money in the name of the estate without using it is different.
Paying your own expenses with the deceased's money is disposing of the inheritance. On the other hand, using that money to pay for the funeral or to preserve the assets does not imply acceptance.
Renouncing in favour of a specific person is not renouncing: the law treats it as accepting and then giving away (art. 461-5 of the Civil Code of Catalonia; art. 1000 of the Civil Code). It is also taxed twice: inheritance and gift tax. An outright renunciation, before a notary and with no beneficiary, is a genuine renunciation.
To register a property in your name you must have executed the deed of acceptance of inheritance: the acceptance is already express, not just tacit.
Burial and funeral costs are acts of piety and preservation, not of acceptance. You can pay them even with money from the inheritance without it being deemed accepted.
Paying to avoid surcharges, cut-offs or damage is provisional administration and preservation of the assets, which the law expressly excludes from tacit acceptance.
Getting information is not accepting. Requesting certificates, notas simples or the statement of holdings is precisely what you should do before deciding.
All inheritance deadlines run from the date of death. When you enter the date, the calendar turns them into specific days and warns you about those about to expire or already expired.
How it is calculatedCertificates: from 15 working days (Saturdays and Sundays are excluded, public holidays are not). Notarial demand possible from the first month (Catalonia) or a 30-day period to request the benefit of inventory (rest of Spain). Inheritance tax extension: up to the fifth month. Inheritance tax and municipal capital gains tax: six months. Keeping the inherited main residence: five years in Catalonia, ten under the national rule. Months are counted from date to date; if the expiry month is shorter, its last day is used.
All deadlines run from the date of death. Enter the date and see what expires and when.
With these documents the real assets and liabilities are reconstructed, hidden debts are uncovered (guarantees, loans at other banks) and the inheritance deed and inheritance tax are prepared.
How it worksTick the ones you already have: progress is saved on this device and not sent anywhere. Each document has its own (i) explaining where to get it.
With these papers the real assets and liabilities are reconstructed. Tick the ones you already have; the list is saved on this device.
Death: at the Civil Registry, free, in person or via the Ministry of Justice's online office. Last wills: Ministry of Justice, form 790 (fee of about €4), from 15 working days after the death and with the death certificate. It shows whether there is a will and at which notary's office.
At the notary's office where the will was made (stated in the certificate of last wills); if that office no longer exists, at the Protocol Archive. Without a will, the declaration of heirs is processed before a notary in the deceased's last place of residence.
Register of Insurance Contracts with death cover, at the Ministry of Justice: same procedure and form 790 as for last wills, from 15 working days. It shows life and accident policies with death cover and the insurer.
At the Land Registry, online at registradores.org (about €10 per property) or in person. It shows who the owner is and the mortgages, seizures and tax charges on each property.
Issued by the property administrator or the community secretary at the request of the owner or the heirs. It is the same certificate that will later be required to sell.
IBI and charges: at the City Council's tax office (in Barcelona, the Institut Municipal d’Hisenda), which also issues a municipal debt certificate. Utilities: from the water, electricity and gas companies, proving the death.
At each bank where the deceased had accounts, presenting the death certificate and the title of succession (will or declaration of heirs). It covers balances, deposits, funds, loans, cards and guarantees at that bank.
The Bank of Spain's Central Credit Register. The heirs can request the deceased's report at the Bank of Spain's online office (with a digital certificate) or in person, providing the death certificate and the title of succession. It is free and covers loans and guarantees from all financial institutions.
Tax Agency: debt certificate, online or at an office, proving your status as heir. Social Security Treasury: certificate of being up to date. Remember that the income tax return for the year of death is filed by the heirs.
Among the deceased's papers or by asking the tenant. The deposit lodged with the regional body (in Catalonia, INCASÒL) passes to the heirs together with the contract; the tenant keeps their contract on the same terms.
A summary of the three possible routes and the risk of each, with the details of the regime you chose above.
How to decideWith the balance and the test. Negative balance: renounce, or benefit of inventory if you want to keep or negotiate an asset. Positive balance: accepting with benefit of inventory is the prudent protection against debts that appear later. If the test shows you have already accepted tacitly, only the benefit of inventory remains, and within the deadline.
The estates merge. You are liable for the deceased's debts with what you inherit and, if that is not enough, with your own assets. This is what happens by default if you do nothing else.
Unlimited riskYou receive nothing and owe nothing. It is done before a notary, is total —you can't keep the flat and leave the debts— and irrevocable. Renouncing «in favour of» a specific person is equivalent to accepting and giving away, and is taxed twice.
Zero risk · Zero assetsIf you have inherited a property in Barcelona, we'll tell you what it is worth, what charges it carries and what options exist: keeping it, renting it out or selling it and cancelling the mortgage at the same signing.
With your figures, the calendar and the next steps, so you have it to hand or can show it to whoever you like.