- Who
- Children and adopted children, spouse, parents and adoptive parents (first degree)
- Condition
- The deceased's main home (the registered address; it still counts if the registration ended for health reasons). A storage room and up to two parking spaces in the same building count too.
- Keep it 2 years
- If it is sold within 2 years of the death, the council charges the full tax and what was paid counts towards it.
- How to apply
- With supporting documents, within the ordinance's filing deadlines.
Plusvalía rate 30% · Source: Ordenança fiscal núm. 6 de l'IIVTNU, bonificacions — Ajuntament del Masnou (ordenances fiscals 2025) · read 26 September 2026