In the taxable base of an inheritance within the Catalan territory to settle the inheritance tax, in addition to adding the existing assets in the name of the deceased person on the date of death, other assets that did not appear to be owned must be included.
What are the assets that can be added to an inheritance in Catalonia in 2021?
1- Those that have belonged to the deceased person up to one year before death, unless there are other assets that replace them among the assets of the inheritance. 2- The assets and rights that during the three years prior to the death had been acquired by the deceased person in usufruct, for consideration (most common contracts such as sale, lease, partnership, exchange, etc.) and in bare property by the heirs, legatees, relatives within the third degree or partner of any of them or of the deceased person. 3- The rights and assets that the deceased person has transferred for consideration, during the four years prior to the death, with the reservation of usufruct of this asset or another asset, or another life right. Existing the exception of life annuity contracts with an entity dedicated to these businesses. 4- The securities and effects deposited, in cases of endorsement.
All these assumptions are presumptions of the law that allow the Tax Agency of Catalonia to add these assets and rights to the inheritance, and that the people interested in the inheritance, oppose, by means of proof of non-existence or inadmissibility.
Additionable property does not count in the calculation of household goods in the Catalan inheritance law.
Finally, it must be taken into account that when calculating the household goods in an inheritance in Catalonia (personal effects, household utensils, personal property, jewelery, works of art or automobiles, if they do not have a very relevant value) the value of the additional goods must be included in the calculation basis.