Guide for heirs · Inheritance
How to inherit a property in Sitges
Inheriting a home in Catalonia means accepting the inheritance before a notary, filing inheritance tax with the Agència Tributària de Catalunya within six months, paying the municipal capital gains tax and registering the property in the heirs’ names.
Maria Mondragon
Founder, Villas Mondragón · Updated 1 November 2026
- First, the death certificate and the certificate of last wills.
- Then, the deed of acceptance and allocation before a notary.
- Inheritance tax and plusvalía: six months from the death, extendable.
- There are reductions for spouses, descendants and ascendants; confirm your case with the ATC or an adviser.
- To sell an inherited home, it must first be registered in the heirs’ names.
Steps and deadlines
| Step | What happens | Indicative deadline |
|---|---|---|
| Death certificate | Requested at the Civil Registry | First days |
| Certificate of last wills | Shows whether there is a will and which notary holds it | From 15 working days after the death |
| Will or declaration of heirs | Defines who inherits and in what shares | Depends on the case |
| Deed of acceptance and allocation | Signed before a notary; heirs accept and divide the assets | Once documents are gathered |
| Inheritance tax (ATC) | Filed and paid with the Agència Tributària de Catalunya | 6 months from the death (extendable by 6 more) |
| Municipal capital gains tax (plusvalía) | Settled at the town hall | 6 months from the death (extendable) |
| Land Registry inscription | The property is registered in the heirs’ names | After the taxes are paid |
| IBI and cadastre update | Ownership is changed with the town hall and the cadastre | After registration |
Initial paperwork
Start with the death certificate, the certificate of last wills and the life-insurance coverage certificate (requested from the Ministry of Justice, not before 15 working days after the death). The latter says whether a will exists and which notary holds it. If there is no will, a declaration of heirs is processed.
The legitime in Catalonia
Under Catalan civil law, children’s legitime is one quarter of the estate. This differs from other regions, so it is worth having a professional review the will.
Inheritance taxes
Inheritance tax is filed with the Agència Tributària de Catalunya within six months of the death; an extension of another six months can be requested, with late-payment interest; it must be requested within the first five months. Catalan rules provide reductions for spouses, descendants and ascendants, and a reduction for the main home in certain cases. Conditions change: verify them with the ATC or your adviser.
The municipal capital gains tax (plusvalía) is settled at the town hall within the same six months, also extendable.
Non-resident heirs
If you live outside Spain, EU Succession Regulation 650/2012 generally applies the law of the deceased’s last habitual residence, unless the will chooses the law of their nationality. Foreign heirs need an NIE and can sign through a notarial power of attorney if they cannot travel. If the deceased or the heir is not resident in Spain, inheritance tax may have to be filed with the national tax agency (AEAT, National Tax Management Office) rather than the ATC; an adviser should confirm which applies.
Selling an inherited home
To sell, the property must be registered in the heirs’ names. The acquisition value for tax purposes is the value declared in the inheritance tax return. For the sale paperwork, see our guide to documents for selling; for taxes, the tax guide.
Frequently asked questions
Common questions when inheriting
What is the deadline to pay inheritance tax in Catalonia?
Six months from the death, with the option to request a further six-month extension, which carries late-payment interest and must be requested within the first five months.
What is the certificate of last wills?
A document from the General Registry of Last Wills showing whether the deceased left a will and which notary holds it.
Can I sell an inherited property?
Yes, once the inheritance is accepted and the property is registered in the heirs’ names.
How much is the legitime in Catalonia?
Children’s legitime is one quarter of the estate under Catalan civil law.
Can an heir living abroad handle the inheritance?
Yes. They need an NIE and can act through a notarial power of attorney.
Which law applies to a foreigner’s inheritance?
Generally the law of their last habitual residence, unless the will chooses the law of their nationality (EU Regulation 650/2012).
Sources
What your lawyer or adviser must confirm
- Reductions and relief that apply to your case.
- Exact deadlines counted from the date of death.
- Which law governs the estate if there are international elements.
General information, not legal or tax advice.
Inheritance in Sitges
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