Inheriting a home

Inheriting a home in Mataró: plusvalía, deadlines and relief

What the Mataró council charges when you inherit a home, the deadlines that run from the death and how long you have to keep it.

In Mataró, the council cuts the plusvalía on an inheritance by up to 95% and you have to keep the home 4 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.

What its bylaw says

Mataró95%

Land value up to €78,64795%
Land value up to €117,97175%
Above that50%

Who: Descendants and adopted children, spouse or civil partner, ascendants and adoptive parents
Condition: Main home of both the deceased and the heir: both registered there for at least the 2 years before the death. The percentage depends on the land's cadastral value.; Keep it 4 years
How to apply: Within the deadline to declare the tax: 6 months from the death, or 1 year with an extension. With the will or declaration of heirs and the deed of acceptance.

Plusvalía rate 30% · Source: Ordenança fiscal 2.1 de l'IIVTNU, art. 8.1 — Ajuntament de Mataró (text refós 2026) · read 26 September 2026

The deadlines that run

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

Other towns in the comarca

Town	Plusvalía rate	Relief read, up to
Alella	30%	Bylaw not read
Arenys de Mar	30%	Bylaw not read
Arenys de Munt	30%	Bylaw not read
Argentona	30%	Bylaw not read
Cabrera de Mar	30%	Bylaw not read
Cabrils	30%	Bylaw not read
Caldes d'Estrac	30%	Bylaw not read
Calella	25%	Bylaw not read

Keep going

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.