If you own property in Spain, Spanish inheritance tax (Impuesto sobre Sucesiones, ISD) will usually apply to your heirs. In Catalonia, close relatives benefit from large reductions and bonificaciones, and following EU rulings non-residents may now apply these Catalan rules. Planning ahead, including a Spanish will, can simplify matters considerably.
How Spanish inheritance tax works in Catalonia
Spanish ISD is paid by each heir on what they receive, not by the estate as a whole. Catalonia applies its own scale, which before reductions runs roughly 7% to 32% depending on the amount inherited and the relationship to the deceased.
For close relatives, spouses and children in Groups I and II, Catalonia offers substantial reductions and bonificaciones, so the effective rate for them is often low. The figures depend heavily on circumstances, so confirm your position with a specialist tax adviser.
Non-residents and the Catalan rules
For many years non-residents were taxed under the less favourable state rules. Following EU rulings, non-resident heirs and estates may now apply the autonomous-community rules, in this case Catalonia’s, where there is a connection to the region. This can make a meaningful difference to the amount due.
Eligibility and the connecting factors are technical and case-specific, so this is an area where professional legal and tax advice is essential rather than optional.
Wills, EU Succession Regulation and forced heirship
The EU Succession Regulation (often called Brussels IV) lets foreign nationals elect the law of their nationality to govern their succession through a declaration in their will. This can allow you to keep your home country’s rules on who inherits, rather than Spanish forced-heirship provisions.
Even with that election, a separate Spanish will covering only your Spanish assets is advisable. It runs alongside your home will, speeds up the Spanish process and reduces translation and legalisation costs for your heirs.
Practical steps to plan ahead
Make a Spanish will for your Spanish assets, ensure each heir has an NIE, keep title and the nota simple in order, and consider how the property is held. Remember Catalonia’s wealth tax also applies above roughly €500,000 of net assets, which is relevant to overall planning.
Tax outcomes turn on residence, relationship, values and timing, all of which change over time. Treat this guide as general background only and take specialist advice before acting.
| Element | What applies | Note |
|---|---|---|
| ISD scale (Catalonia) | Roughly 7%–32% before reductions | Rate rises with amount inherited |
| Close relatives (Groups I & II) | Large reductions and bonificaciones | Effective rates often low |
| Non-resident heirs | May apply Catalan rules | Following EU rulings; case-specific |
| Choice of law | Elect national law in a will | EU Succession Regulation (Brussels IV) |
| Spanish will | Advisable for Spanish assets | Runs alongside a home-country will |
| Wealth tax (Catalonia) | Above roughly €500,000 net assets | Separate from inheritance tax |
Related guides
Moving to Spain · Becoming a tax resident · Investment taxes · Property investment.
Spotted an error or have a suggestion? Let us know here — we keep this guide up to date.
Frequently asked questions
Do non-residents pay more Spanish inheritance tax than residents?
Historically yes, because non-residents were taxed under state rules rather than the more favourable regional ones. Following EU rulings, non-resident heirs may now apply the autonomous-community rules, here Catalonia’s, where a connection to the region exists. Catalan reductions and bonificaciones for close relatives can then apply. Eligibility is technical, so take specialist advice.
How much is inheritance tax in Catalonia?
Catalonia’s ISD scale runs roughly 7% to 32% before reductions, rising with the amount inherited and depending on the heir’s relationship to the deceased. Close relatives, spouses and children in Groups I and II, benefit from large reductions and bonificaciones, so their effective rate is often low. Actual figures depend on circumstances, so confirm yours with a tax adviser.
Do I need a Spanish will if I already have one at home?
It is advisable. The EU Succession Regulation lets you elect your national law to govern who inherits, but a separate Spanish will covering only your Spanish assets sits alongside your home will. It speeds up the Spanish process and reduces translation, legalisation and administrative costs for your heirs, without overriding your wider estate planning.
What does the EU Succession Regulation let me do?
The EU Succession Regulation, often called Brussels IV, allows foreign nationals to elect the law of their nationality to govern their succession by stating this in their will. This can preserve your home country’s rules on who inherits, rather than Spanish forced-heirship rules. It does not by itself decide the tax due, which is a separate matter best checked with a specialist.