Inheriting a home

Inheriting a home in Sant Cugat del Vallès: plusvalía, deadlines and relief

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

In Sant Cugat del Vallès, 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

Sant Cugat del Vallès95%

Who: Children or parents (first degree, adoptive included) and spouse or civil partner
Condition: 95% if it is the deceased's main home (the registered address). Otherwise: 50% for children or parents and 60% for the spouse.; Keep it 4 years; If it is sold within 4 years, the council charges the relieved amount.

Plusvalía rate 30% · Source: Ordenança fiscal núm. 4 de l'IIVTNU, art. 6 — Ajuntament de Sant Cugat del Vallès (última modificació 09/09/2025) · 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
Badia del Vallès	30%	Bylaw not read
Barberà del Vallès	30%	Bylaw not read
Castellar del Vallès	30%	Bylaw not read
Castellbisbal	30%	Bylaw not read
Cerdanyola del Vallès	30%	Bylaw not read
Gallifa	15%	Bylaw not read
Matadepera	25%	Bylaw not read
Montcada i Reixac	30%	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.