🌍 Foreigners Inheriting in Barcelona Face Unique Legal Rules
Barcelona, as part of Catalonia, has its own inheritance tax rules that differ from the rest of Spain. If you’re a foreigner inheriting property or money here — whether you’re an expat or non-resident — it’s essential to understand the regional tax system, deadlines, and legal steps to avoid complications or overpayment.
This guide covers everything foreigners need to know about inheritance tax in Barcelona and Catalonia.
📍 Does Inheritance Tax Apply in Barcelona?
Yes. Inheritance tax (Impost de Successions) applies when a person inherits:
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Real estate
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Bank accounts
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Shares or business assets
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Any other assets located in Barcelona
Even if you’re a non-resident heir, you are liable to pay tax in Spain on assets located in Barcelona.
🧾 Inheritance Tax Rates in Catalonia (Barcelona Region)
Inheritance tax in Catalonia is progressive, and the rates vary depending on the value of assets and your relationship to the deceased.
Tax Rates for Close Relatives (Group I & II):
| Tax Base (€) | Tax Rate (%) |
|---|---|
| Up to 50,000 | 5–7% |
| €50,000–150,000 | 7–10% |
| €150,000–800,000 | 10–15% |
| Over €800,000 | 15–32% |
Key Exemptions for Foreign Heirs in Barcelona:
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€100,000 exemption for children and spouses
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Additional reductions for disability, large families, or under-21s
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No flat-rate exemption like in Madrid or Andalucía
💡 Non-EU citizens may not benefit from these regional reductions unless legally resident or properly represented.
📋 Inheritance Process for Foreigners in Barcelona
Step 1: Collect Documents
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Death certificate (apostilled + translated)
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Will (Spanish or foreign)
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NIE number (Spanish ID for foreigners)
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Proof of relationship (birth/marriage certificate)
Step 2: Pay Inheritance Tax (Modelo 650)
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Must be filed within 6 months from the date of death
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You can request a 6-month extension if needed
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Tax must be paid before you can register the property
Step 3: Sign the Inheritance Deed
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Before a Spanish notary in Barcelona
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Accept the inheritance formally
Step 4: Register the Property
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Submit deed to the Land Registry (Registro de la Propiedad)
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Pay Plusvalía Municipal (separate city tax)
🏙️ Special Considerations in Barcelona
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Property values in Barcelona are high, so tax exposure increases
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Municipal plusvalía tax can be significant depending on land appreciation
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Inheritance disputes are common in blended families or international estates
❌ Mistakes Foreigners Should Avoid
| Mistake | Consequence |
|---|---|
| Missing the 6-month deadline | Interest, penalties, and legal blocks |
| Not choosing national inheritance law | Forced heirship rules may apply |
| Using a foreign will with no translation | Delays at notary and registry |
| Ignoring Plusvalía Municipal | Title cannot be transferred |
⚖️ How a Lawyer Helps Foreign Heirs in Barcelona
We assist with:
✅ Validating wills (Spanish or foreign)
✅ NIE application for heirs
✅ Filing Modelo 650 + paying inheritance tax
✅ Signing inheritance deed at a notary
✅ Paying local plusvalía and registering property
✅ Representing you via Power of Attorney if abroad
📞 Inheriting Property or Assets in Barcelona?
Don’t let Spanish tax law delay or derail your inheritance. Our English-speaking lawyers in Barcelona will handle everything from tax to registration — so you receive what’s rightfully yours.
👉 Contact us today to manage your inheritance in Barcelona securely and tax-efficiently.