The death of a close family member places heirs in a process that combines emotional grief with strict legal and tax obligations. In Catalonia, succession law has its own particularities that set it apart from the general Spanish framework. Understanding those differences — and acting within the relevant deadlines — is what determines whether an estate is closed in weeks or drags on for years.

The basic steps of an inheritance in Catalonia

1. Death certificate and last will certificate

The starting point is obtaining the death certificate from the Civil Registry (Registro Civil). Fifteen business days after the death, you can apply to the Ministry of Justice for the certificate of last wills (certificado de últimas voluntades), which confirms whether the deceased made a will and before which notary.

2. Is there a will?

With a will: The notary provides an authorised copy to anyone who can demonstrate a legitimate interest (usually the named heirs). The will sets out the deceased's wishes, always within the limits set by law — particularly the forced share (legítima).

Without a will (intestate succession): The law determines who inherits and in what proportion. In Catalonia, the order is: descendants, spouse or registered civil partner, ascendants, collateral relatives up to the fourth degree and, as a last resort, the Generalitat de Catalunya. Unlike general Spanish law, in Catalonia the surviving spouse has more limited inheritance rights when there are children, but retains the right to universal usufruct of the estate.

3. Inventory of assets

Before distributing anything, the estate must be fully identified: real estate, bank accounts, vehicles, investments, outstanding debts. Debts are inherited along with assets, and failing to identify them can mean accepting an estate that is financially negative.

4. Accepting or renouncing the inheritance

Heirs can:

Accept outright: They receive both assets and debts without limit.
Accept with benefit of inventory: Liability for debts is capped at the value of the inherited assets. This is the safest option when there is uncertainty about liabilities.
Renounce: They reject the inheritance entirely. In Catalonia, renunciation is made before a notary or court.

5. The deed of partition and tax payment

Once accepted, the estate is formalised in a deed of partition (escritura de adjudicación de herencia) before a notary. This document distributes assets among the heirs and is required to register property in the Land Registry or transfer other assets.

Tax deadlines: the most underestimated risk

Inheritance tax in Catalonia must be filed within 6 months of the date of death. If that deadline passes without submission, surcharges of between 5% and 20% apply depending on the delay, plus potential interest.

An extension of a further 6 months can be requested, but it must be applied for expressly before the initial deadline expires.

Municipal capital gains tax (plusvalía municipal) on inherited urban property also has a 6-month deadline from the date of death.

These deadlines run regardless of whether heirs are in dispute, unable to meet, or whether the will is being challenged. The tax bill does not wait for the conflict to be resolved.

The forced share in Catalonia: what rights do children have?

In Catalonia, the forced share (llegítima) is the minimum entitlement that the law guarantees to children and descendants, regardless of what the will says. Unlike general Spanish law, in Catalonia the forced share is one quarter of the estate (not the two-thirds provided under the Spanish Civil Code).

This means a testator in Catalonia has considerably more freedom to dispose of their estate than in other parts of Spain. They can, for example, leave everything to one child, provided the others receive at least their portion of that one-quarter share.

The forced share can be satisfied in cash rather than assets. It can also be waived in advance during the testator's lifetime, under certain conditions.

Inheritance disputes: the most common ones

Not all succession processes are peaceful. The most frequent conflicts in our Girona practice are:

Will contests: Based on lack of testamentary capacity at the time of signing, undue influence by third parties, or formal defects in the will itself.

Forced share claims: When a protected heir has been excluded or receives less than their legal entitlement.

Disagreement over distribution: Multiple heirs cannot agree on how to divide a property that cannot be physically split, or dispute the valuation of assets.

Inheritance with hidden debts: The deceased had liabilities the heirs did not know about, which surface after the estate has been accepted.

Lifetime gifts challenged: One heir argues that the deceased made gifts during their lifetime that should be counted towards the estate.

In all these situations, the involvement of a specialist civil law attorney in Girona can prevent the dispute from reaching court — or, if it does, ensure the client's position is as strong as possible.

When do you need a solicitor for an inheritance in Girona?

Straightforward estates — few assets, heirs in agreement, no significant liabilities — can be managed with relative independence. But as soon as any of the following appear, legal assistance becomes essential:

Real estate in the estate (especially with an outstanding mortgage)
Disagreement between heirs
Suspicion that the will does not reflect the deceased's true wishes
Unknown debts or liabilities
A forced share claim
Lifetime gifts that may affect the distribution
International estates (where the deceased held assets or was resident in another country)

At Sánchez Ruiz Abogados we advise on the full succession process: from opening the estate to registering assets, including negotiation between heirs and, when necessary, litigation. If you find yourself in this situation, we can review your case and explain exactly what your options are.

Inheritance in Girona: how to handle an estate without disputes (and what to do if they arise)