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What the Barcelona council charges when you inherit a home, the deadlines that run from the death and how long you have to keep it.
In Barcelona, the council cuts the plusvalía on an inheritance by up to 95% and you have to keep the home 3 years. The plusvalía rate is 30% (Ministry of Finance, 2026) and you have 6 months from the death to declare it, up to a year if you ask for an extension.
Plusvalía rate 30% · Source: Ordenança fiscal 1.3 de l'IIVTNU, art. 9 — Ajuntament de Barcelona · read 25 September 2026
| What | Deadline | Law |
|---|---|---|
| Inheritance tax | 6 months from the death; 6-month extension if requested within the first 5 | Real Decreto 1629/1991, Reglamento del Impuesto sobre Sucesiones y Donaciones, arts. 67 y 68 · read 25 September 2026 |
| Plusvalía (council land-value tax) | 6 months from the death; up to 1 year with an extension | Real Decreto Legislativo 2/2004, texto refundido de la Ley reguladora de las Haciendas Locales, art. 110.2 · read 25 September 2026 |
| Keeping the home, inheritance tax | 5 years | Decreto Legislativo 1/2024, libro sexto del Código tributario de Catalunya, arts. 631-17 a 631-19 · read 25 September 2026 |
| Town | Plusvalía rate | Relief read, up to |
|---|---|---|
| Badalona | 30% | 95% |
| L'Hospitalet de Llobregat | 30% | Bylaw not read |
| Sant Adrià de Besòs | 21% | Bylaw not read |
| Santa Coloma de Gramenet | 30% | Bylaw not read |
Sources and dates
Ministry of Finance, municipal tax information (IIVTNU), 2026; read on 11 Oct 2026.
This sets out the deadlines and rules; it doesn't replace whoever is handling the estate. A gestor, a lawyer or the notary will confirm each case.
