After a relative passes away, the heirs must complete a number of formalities before they can dispose of the assets. Every estate is different, but these are the usual steps in Catalonia.
1. Initial certificates
- Death certificate, issued by the Civil Registry.
- Certificate of last wills (certificado de últimas voluntades), which shows whether the deceased made a will in Spain and before which notary. It can be requested once fifteen working days have passed since the death.
- Certificate of life insurance policies, to find out whether there was any life cover.
2. Identifying the heirs
- If there is a will, an authorised copy is requested from the notary who holds it.
- If there is no will, a declaration of heirs on intestacy must be processed before a notary to establish who inherits under the law.
3. Inventory of assets and debts
You will need documents for properties, bank accounts, vehicles, investments and any debts. The Catalan Civil Code allows heirs to accept with the benefit of inventory: the heir is only liable for the deceased’s debts up to the value of the estate, without putting their own assets at risk.
4. Deed of acceptance and allocation
The heirs sign the deed of acceptance of the inheritance before a notary and, if there are several heirs, the division and allocation of the assets. This deed allows properties to be registered at the Land Registry and bank accounts to be transferred.
5. Taxes
- Inheritance tax: in Catalonia, it must be filed within six months of the death. This can be extended if requested within the first five months.
- Municipal capital gains tax (plusvalía), if there are properties, at the relevant town council.
We can help
We will guide you from the start: we tell you which documents you need, prepare the declaration of heirs if required, and draft the deed of acceptance. We can assist you in English.