Intestate Succession in Catalonia: The Devolution of the Costa Daurada Property Upon the Death of a Relative

One of the most frequent enquiries we receive at our Cambrils law firm comes from families who have recently lost a loved one and are wondering what happens to the flat on the Costa Daurada. The answer depends, to a large extent, on whether the deceased had executed a will or not. In Catalonia, succession law is governed by Book IV of the Civil Code of Catalonia (Act 10/2008 and subsequent amendments), which differs significantly from the Spanish Civil Code. This article focuses on intestate estates, that is, where no will exists.

Who inherits when there is no will in Catalonia?

In Catalonia, the order of succession in an intestate estate (without a will) is as follows:

1. Children and descendants (in equal shares).

2. Parents and ascendants.

3. The surviving spouse or cohabiting stable partner (with greater rights than under the Spanish

4. Civil Code).

5. Siblings and nieces or nephews.

6. The Generalitat de Catalunya (in the absence of heirs).

   
   

A key point in Catalan legislation: the surviving spouse or registered de facto partner is entitled to the universal life interest (usufruct) of the estate (that is, the right to use and enjoy all the assets, including the flat) even if there are children of the partnership. This can generate conflict if the children wish to sell the property.

The procedure: declaration of heirs

Without a will, the first step is to process a Declaration of Heirs Abintestato before a notary. For this purpose, the death certificate, the family record book (libro de familia), the certificate from the General Registry of Last Wills and Testaments (confirming that there is no will) and the ID documents of the heirs are required.

The process typically takes between 4 and 8 weeks. Our firm manages this procedure from start to finish, coordinating with the notary's office in Cambrils or Tarragona.

What taxes are payable on inheriting a flat in the Costa Daurada?

In Catalonia, Inheritance and Gift Tax is applied to the net value received by each heir. However, direct heirs (children, spouse) benefit from significant allowances:

• A reduction of €100,000 per child under the age of 21.

• A reduction of €275,000 for the primary residence of the deceased (up to a maximum of 95%

  of the value).

• A 99% tax relief on the tax liability for transfers between spouses, descendants and

  ascendants (applicable in 2026 under current regulations).

In addition, the municipal capital gains tax (IIVTNU) must be settled with the corresponding Town Hall within 6 months from the date of death (extendable for a further 6 months for justified reasons).

What happens if the heirs cannot reach an agreement?

If there are disagreements regarding the division or sale of the flat, legal remedies exist: the action for division of common property (actio communi dividundo), which allows any co-heir to petition the court for the sale of the property and the distribution of the proceeds. This is the common solution when there are heirs who wish to sell and others who prefer to retain the property.

If you have lost a relative and have questions regarding the inheritance of property in the Costa Daurada, at Bufet Trujillo we will explain your rights and manage the entire process.