- Who
- Children and adopted children, spouse and parents (first degree)
- Condition
- The deceased's main home, checked against the census register. A storage room and up to two parking spaces in the same building count too.
- Keep it 3 years
- How to apply
- In writing, within the deadline to declare the tax, with the inheritance already accepted.
Plusvalía rate 30% · Source: Ordenança fiscal núm. 5 de l'IIVTNU, bonificacions potestatives B.1 — Ajuntament de Castelldefels (text consolidat vigent l'1/1/2026) · read 26 September 2026