Applicable law and heirs
An estate includes the deceased’s assets, rights and obligations. A will may govern, or statutory heirs are determined through intestacy formalities. Applicable law depends on factors such as civil-law affiliation (vecindad civil) and international conflict rules; assets being in Barcelona is not sufficient. Under Catalan law, a spouse or stable partner may have a universal usufruct alongside descendants; without descendants they may inherit, subject to the parents’ reserved share.
Documents and acceptance
Obtain the death certificate, last-wills certificate —available after fifteen working days from death—, will or declaration of heirs, and an inventory of assets, debts and insurance. Acceptance, disclaimer and acceptance with benefit of inventory are different options. Benefit of inventory can limit liability to estate assets if requirements and deadlines are met; disclaimer is not acceptance.
Taxes and disputes
Inheritance tax is normally due within six months of death; an extension must be requested within the first five months. For urban property, check municipal capital-gains tax and its rules. Reliefs and duties depend on the case. Before division, review debts, reserved shares, legacies and individual rights. Agreement may avoid litigation; check prior negotiation requirements and statutory exceptions before filing a claim.
Book an appointment with MH & MG Abogados in Barcelona or Roses to review your case.
Updated: 5 October 2026.