What its bylaw says
Gavà95%
- Who
- Spouse or civil partner, descendants and adopted children, ascendants and adoptive parents
- Condition
- Main home of both the deceased and the heir (the registered address; it still counts if the registration ended for health reasons). 95% for a spouse or partner aged 65 or over and for heirs with a physical disability of at least 65% or any mental disability; 75% for descendants under 21; 50% otherwise.
- Keep it 5 years
- If it is sold within 5 years, the relief must be paid back with interest within a month of the sale.
- How to apply
- Within the deadline to declare the tax: 6 months from the death, extendable to 1 year if requested within the first 6. With supporting documents and proof of registration at the home.
Plusvalía rate 30% · Source: Ordenança fiscal núm. 4 de l'IIVTNU, art. 6.2 — Ajuntament de Gavà (BOPB 21/12/2023, vigente desde 2024; ordenanzas 2026 del ORGT de la Diputació de Barcelona) · read 26 September 2026