It is not the same to perceive a The heritage or donation in each of the Autonomous Communities, for the amount of inheritance taxs and Donations, since the percentages to be taxed will vary. It is important to know the Donation Tax in Catalonia.
This tax is direct and must be paid by the recipient of the inheritance or donation in life. They arise from two different scenarios, but are brought together within the same legal figure.
In addition, it is subjective, so it must be taken into account for its calculation. Both the contexts of the person who is going to generate the cancellation, as well as the degree of kinship with the donor or deceased.
Contents
When should the Inheritance and Donation Tax be paid in Catalonia?
You have the obligation to present and pay the Donations Tax in the following events:
- Habitual residence of the donee in Catalonia: if the donation is received and lives in Catalonia, tax must be paid in this community, regardless of where the donor lives.
- Donations of real estate located in Catalonia: if the real estate to be donated is located in Catalonia, it will have to be taxed in Catalonia, regardless of the place of residence of the person who receives it.
What amount should I pay for the Donations Tax in Catalonia?
In order to know the amount to be paid, you must:
Assess hereditary estate
The hereditary estate is valued by compiling the real value of the inherited assets and then the debts and deductible expenses are deducted, taking into account the value that the assets may have had when they were acquired, while for the debts and deductible charges the following are admitted:
- The debts originated by the deceased and that are included in the inheritance, being able to add tax debts, with Social Security, among others.
- Expenses originated by death, last illness suffered, burial and funeral.
The total result of the hereditary mass establishes the tax base of the Inheritance Tax
Make the relevant reductions
The taxable base is obtained as a result of the application of the deductions according to the degree of kinship with the donor.
Set the tax rate
The tax rate is established by applying to the taxable base the percentage that may vary depending on the amount or value of the donated property and a multiplier factor that varies depending on the degree of kinship of the person receiving it.
Use deductions or bonuses
After using the deductions or bonuses provided by Law 19/2010, of June 7, regulating the Tax on Inheritance and Donations in Catalonia, the fee to be paid will be determined.
The charges determined directly on the assets and rights obtained that reduce their capital and real value can be deducted. The personal obligations of the acquirer or those that do not decrease the real value of the asset or right in question cannot be deducted.
What are the reductions on the tax base that are used in Catalonia?
In the taxable base of the tax on inheritance and donations, certain reductions can be used that will vary depending on compliance with the circumstances established by the regulations in each situation.
