Practical guide
First steps after a death
What to do, in what order and by when during the first six months. A checklist for families dealing with an inheritance in Catalonia; tick each item as you go.
02
First two weeks
Request the certificate of last wills Available 15 working days after the death from the Ministry of Justice (in person, by post or online). It states whether there is a will and before which notary.
Request the certificate of death-cover insurance contracts Same body and timeframe. It reveals life insurance policies the family may be unaware of.
Obtain an authorised copy of the will From the notary where it was executed (or the one holding the records). If there is no will, a notarial declaration of heirs will be required.
Ask the banks for a statement of positions at the date of death Balances, securities, loans, guarantees and cards. Essential for the inventory and the tax return. Accounts will be frozen until the estate is distributed, except for funeral expenses and taxes.
Notify the end of the pension and apply, where applicable, for the widow's or orphan's pension With Social Security, within 30 days for the cancellation. Widow's and orphan's pensions have their own deadlines; the sooner they are requested, the sooner they are paid, with limited back-dating.
03
First and second month
Inventory of assets and debts Land Registry (extract for each property), Cadastre, DGT for vehicles, the Bank of Spain's CIRBE for outstanding credit, Tax Agency and Social Security for debts. Without an inventory no safe decision can be made.
Decide how to accept the inheritance Outright acceptance, acceptance with benefit of inventory (in Catalonia, a formal inventory within six months of learning of the entitlement) or renunciation. This is the most important decision; seek advice before signing anything.
Review the matrimonial property regime and the family home In Catalonia separation of property applies by default; in other regions, community of property. It determines which assets belong to the estate and what rights the spouse has (usufruct, year of widowhood, widow's quarter).
Value the assets properly Real estate: the cadastral reference value as the tax minimum, and an appraisal if the market is below it. Shares and businesses: valuation report. Valuation affects both the tax and the distribution.
04
Before the sixth month
File and pay inheritance tax Six months from the death, with the Catalan Tax Agency (if the deceased lived in Catalonia). If you will not make it in time, request the six-month extension before five months have passed. It must be filed even if no tax is due.
Pay the municipal capital gains tax For each urban property, with the town hall, within six months, extendable to one year. Ask for the main-residence relief where applicable.
Execute the deed of acceptance and distribution of the estate Before a notary, with all heirs. If one does not cooperate, there are routes: formal notice, court-appointed partitioner, inventory and judicial partition.
Register the assets and change ownership Land Registry, banks, DGT, Cadastre, utilities and owners' association. Keep all documents for at least five years.
Deadlines not to leave to the last minute
6 months — inheritance tax (6-month extension if requested before the fifth month) and municipal capital gains tax (extendable to 1 year).6 months — inventory to enjoy the benefit of inventory in Catalonia, from the moment the entitlement is known.30 days — notify Social Security of the end of pensions.10 years — limitation period for claiming the Catalan forced share.
