Tools

Calculate before you decide

Two calculators based on current Catalan law to put a first figure on the table: how much inheritance tax may cost and how much a forced share amounts to. Indicative, free and no registration.

Catalan inheritance tax calculator

Estimate of an individual heir's tax under Catalan Law 19/2010 (reductions for kinship, disability, age, main residence and life insurance; progressive rates; multipliers and tax credit). Enter the figures for your share of the estate.

What you receive Value of the assets and rights you inherit Your share: real estate (minimum: reference value), accounts, securities, vehicles…

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Deductible debts, charges and expenses (your share) Mortgages, loans, final illness and funeral expenses.

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Life insurance received Amounts received as beneficiary.

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Include household effects (3% of value, legal presumption)

Who inherits Relationship to the deceased Heir's recognised disability The heir is 75 or older (spouse, children, ascendants)

Specific reductions Inherits (part of) the deceased's main residence Claims family business, shareholding or other reductions under art. 58 bis.3

Points to bear in mind

The estimate applies current Catalan law (Law 19/2010, as amended by Law 5/2020) and covers deceased persons habitually resident in Catalonia. It does not include municipal capital gains tax, which is paid separately to the town hall.
The main residence reduction requires kinship or cohabitation and keeping the property for five years. The family business reduction requires conditions of activity, management and retention.
The tax credit for groups I and II is calculated as a weighted average percentage by bands of the taxable base; the spouse or registered partner has a fixed 99%.
Filing deadline: six months from the death, extendable by a further six if requested within the first five. It must be filed even if no tax is due.
Indicative result. The actual assessment depends on valuations, deductibility of expenses, distribution agreements and tax audits. Read our full guide (in Spanish).

Catalan forced share calculator

Calculation of the one-quarter forced share under articles 451-5 et seq. of the Catalan Civil Code: value of the assets at death, less debts and expenses, plus computable gifts from the previous ten years, divided among the forced heirs.

Estate Value of all the estate's assets at death Real estate at market value, balances, securities, shares, vehicles, household effects.

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Debts of the estate and final illness, funeral and cremation expenses

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Gifts made by the deceased in the previous 10 years Value at death according to the state in which they were given. Includes gifts to forced heirs even if earlier, where imputable.

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Forced heirs Number of children (or lines) entitled to a forced share The descendants of a predeceased child count as a single line.

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What you have already received from the deceased, imputable to the forced share Gifts, legacies or attributions in your favour.

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Date of death Optional: to calculate the limitation period.

Points to bear in mind

Forced heirs are the children in equal shares and, by line, the descendants of those predeceased, disinherited or unworthy. If there are no descendants, the parents. The spouse is not a forced heir in Catalonia.
The forced share accrues legal interest from the deceased's death and is time-barred after ten years. The heir chooses to pay in cash or in assets of the estate.
Gifts to forced heirs are imputed to their forced share unless the deceased provided otherwise; their valuation is usually the point in dispute.
Disinheritance requires an express legal ground (art. 451-17); if challenged, the heir must prove it.
Indicative result. Read our guide to the Catalan forced share (in Spanish) or how we handle a claim.

Want a defensible figure, not an estimate?

We review valuations, applicable reductions, gifts and imputations against your documents and give you a reasoned calculation in writing.

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