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Inheritance solicitors in Barcelona

At Ajuridic we stand by heirs, legatees and executors from the death certificate through to registration at the Land Registry: wills, declarations of heirs, distribution of the estate, the Catalan legítima and taxes.

Carrer del Freser, 104 · El Clot, Sant Martí (Barcelona) · We advise in Spanish, Catalan, English and Arabic (Arabic by prior appointment).

The firm's working room: two people going through documents at the table while the team works in the background
The instructions

An inheritance in Catalonia is not dealt with under the Spanish Civil Code

The firm works from El Clot, in Sant Martí, and handles succession matters in Barcelona and throughout the rest of Spain. These cases arrive at a bad moment: papers nobody can find, frozen bank accounts and a tax clock already running.

The succession of a person with Catalan civil status is governed by Book Four of the Civil Code of Catalonia (Ley 10/2008, Catalan Act 10/2008), not by the Spanish Civil Code, and the differences are not matters of nuance:

  • The metro's freedom of testation is practically complete.
  • The metro's Catalan legítima (forced share) is a quarter of the estate and goes to the descendants and, failing them, to the parents; under Spanish common law it is larger.
  • The spouse or cohabiting partner is not entitled to a legítima, but has a preferential right to the universal life interest and can claim the cuarta vidual (the widow's quarter).
  • The metro's intestate succession puts the spouse or registered partner ahead of the ascendants.
  • There is the pacto sucesorio (succession agreement), which settles the succession during the person's lifetime and is binding.

Establishing which law applies and the basis of the succession decides who inherits and how much.

The Catalan legal framework and the Impuesto sobre Sucesiones are explained in detail in our guide Wills, probate and inheritance in Barcelona. This page describes how the firm handles the matter.

What we do

What exactly we do

The scope is set case by case. These are the things we do most often.

Establishing and evidencing the succession

  • Wills, succession agreements and succession planning.
  • Death certificates, certificates of last wills and certificates of life insurance policies.
  • A certified copy of the will and analysis of the basis of the succession.
  • Declaration of heirs on intestacy before a notary.
  • Inventory and valuation of assets, debts and charges.
  • Acceptance subject to inventory and formal disclaimer.

Dividing, paying tax and defending

  • The distribution schedule and the deed of acceptance and assignment.
  • Impuesto sobre Sucesiones y Donaciones and the plusvalía municipal.
  • Defending the legítima, the cuarta vidual and the surviving spouse's life interest.
  • Challenging wills and distributions.
  • Court-ordered division of an estate and mediation between co-heirs.
  • Registration at the Land Registry and transfer of accounts and policies.

Who runs the case

The principal is Noemí Ampurdanés Parés, a solicitor registered with the ICAB under no. 22359, with over thirty years in practice; personal profile of the firm's principal at noemiampurdanes.com. For the notarial and court side, the firm draws on a network of notaries, procuradores (court agents) and specialist solicitors.

The procedure

How an inheritance is dealt with, step by step

  1. Preliminary certificates

    The death certificate from the Civil Registry and, after fifteen working days, the certificates of last wills and of life insurance policies from the Ministry of Justice. These show whether there was a will and which notary it was made before.

  2. Identifying the heirs

    Where there is a will, a certified copy from the notary. Where there is not, a declaration of heirs on intestacy: before a notary if those entitled are descendants, ascendants, a spouse or a registered partner; through the courts if they are collateral relatives.

  3. Inventory and valuation

    Assets and liabilities as at the date of death — property, accounts, securities, vehicles, insurance policies, mortgages and debts — valued at market value. The tax position depends on this.

  4. Each heir's decision

    To accept outright, to accept subject to inventory or to disclaim before a notary. A disclaimer cannot be qualified, cannot be partial and cannot be undone.

  5. Distribution and deed

    The agreement is set out in a distribution schedule executed as a public deed. If the testator appointed a contador-partidor (an appointed distributor of the estate), it is that person who divides it. Without agreement, the estate is divided by the court.

  6. Taxes and registration

    Self-assessment of the Impuesto sobre Sucesiones y Donaciones with the Generalitat and of the plusvalía municipal at the council for each urban property. Then registration at the Land Registry and transfer of ownership.

Preparation

Documents and time limits

Documents that are nearly always required

The final list depends on the assets and on the family situation.

Documents usually needed in an inheritance matter and where to obtain them
Document Where to obtain it
Full death certificate Civil Registry
Certificates of last wills and of life insurance policies Ministry of Justice
Certified copy of the will The notary's office where it was made
DNI or NIE for the deceased and the heirs, and the family book Personal documents
Title deeds and Land Registry extracts for the properties Land Registry
Balance certificates as at the date of death Banks and insurers
IBI (council property tax) receipts and evidence of debts The council and the family's own papers

Time limits that set the calendar

Six months for the taxes

The Impuesto sobre Sucesiones y Donaciones is self-assessed within six months of the death, extendable by a further six if the extension is applied for before the first five have passed. The plusvalía municipal follows the same time limit. In Catalonia the tax is devolved to the Generalitat, with its own reliefs and reductions based on the family relationship and the main residence, subject to caps that have to be worked out case by case.

The time limits for bringing claims vary

Claiming the legítima, challenging a will or applying for a court-ordered division have different time limits depending on the ground and on the date the succession opened. There is no single rule: do get in touch as soon as possible.

Also at the firm

Related practice areas and guides

A succession rarely comes on its own: a family crisis in the background, a death in an accident or heirs living outside Spain.

Legal blog guides

Frequently asked questions

Frequently asked questions about inheritance in Catalonia

What happens if the deceased left no will?

A declaration of heirs on intestacy has to be obtained: before a notary in the district where the deceased last lived if those entitled are descendants, ascendants, a spouse or a registered partner; through the courts if they are collateral relatives (siblings, nephews and nieces).

How much is the legítima in Catalonia?

A quarter of the value of the estate, and it goes to the descendants and, failing them, to the parents. In Catalonia the spouse or cohabiting partner is not entitled to a legítima, although they do have rights of their own such as the universal life interest or the widow's quarter.

What is the time limit for paying the Impuesto sobre Sucesiones?

Six months from the death, extendable by a further six if the extension is applied for before the first five have passed. The plusvalía municipal follows the same time limit.

Is it worth accepting the inheritance subject to inventory?

It depends on the deceased's assets and debts. Accepting outright means becoming liable for the debts out of your own assets as well; accepting subject to inventory limits liability to the assets inherited.

Can a will or a distribution already made be challenged?

There are routes: the testator's lack of capacity, defects of form, the omission of a person entitled to a legítima, a shortfall in the legítima or valuation errors. The time limits vary according to the ground and the date the succession opened.

Note

This page sets out general information on Catalan succession law and does not constitute legal advice on a particular case. Civil and tax legislation change frequently: before accepting, disclaiming, dividing an estate or paying a tax, it is worth checking the position against the actual documents.

First contact

Tell us about the case

With the death certificate, the certificate of last wills and a rough idea of the assets, the firm can tell you which step comes next, in what order and to what deadlines.

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