Inheritance lawyer in Girona: Catalan law and international inheritances on the Costa Brava

Inheritances in Girona and its province are governed by the Codi Civil de Catalunya — with its 25% legitima, the cuarto viudal and succession agreements (pactes successoris) — and are settled before the Agencia Tributaria de Catalunya (ATC) under Catalonia's own Inheritance and Gift Tax rates. Furthermore, the province of Girona — encompassing the Costa Brava, the Alt Emporda and the Baix Emporda — is home to a significant community of foreign residents (French, German, Dutch, Scandinavian) with second homes or permanent residences in the area. This generates inheritances with heirs across several countries, wills executed in different jurisdictions and the need to apply the European Succession Regulation to determine which law governs the estate. Handling this type of inheritance without specialist knowledge of Catalan and international succession law can lead to costly errors.

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Why BM Consulting

Specialised advice and personal service

At BMC we are specialist inheritance lawyers in Girona with command of the Codi Civil de Catalunya and experience in inheritances with international elements on the Costa Brava and throughout the province. We manage the complete process: succession documents, asset inventory, partition deed respecting Catalan law, ISD self-assessment before the ATC, municipal capital gains tax in the provincial councils and Land Registry registrations. For inheritances with foreign heirs, we coordinate with lawyers in the countries of origin.

  • In Catalonia the ISD applies at its own rates (7%-32%) with a 100,000-euro relief per direct heir — no 99% allowance.

  • The Catalan legitima is only 25% — the testator has more freedom of disposition than under common law.

  • Girona and the Costa Brava have significant foreign-national populations — international inheritances require application of European Regulation 650/2012.

  • The deadline to settle the tax is 6 months, extendable by a further 6 months.

How we work

From first contact to case completion

  1. Documentation and opening of the succession file

    We obtain the death certificate, the certificate of last wills and the copy of the will from the Colegio Notarial de Catalunya. We analyse the civil domicile of the deceased and the applicable law (Catalan law). If there is no will, we process the declaration of intestate heirs in accordance with the Codi Civil de Catalunya.

  2. Estate inventory including domestic and international assets

    We prepare the asset inventory in Girona: properties in Girona city, on the Costa Brava (Cadaques, Begur, Palafrugell, Palamos, S'Agaro, Platja d'Aro), in the Alt Emporda and inland. For foreign-national deceased, we also identify assets held abroad.

  3. Partition deed under Catalan law

    We draft the partition deed applying Catalan succession law: 25% legitima, the surviving spouse's cuarto viudal, the apartament, and succession agreements (pactes successoris). If there is agreement, the partition is formalised in a public deed in Girona. If there is a dispute, we act before the Courts of First Instance of Girona.

  4. Settlement before the ATC and registrations

    We file the ISD self-assessment before the Agencia Tributaria de Catalunya (ATC, Girona delegation), with the applicable Catalan reliefs and rates. We manage the municipal capital gains tax and Land Registry registrations.

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The problem

Inheritances in Girona and its province are governed by the Codi Civil de Catalunya — with its 25% legitima, the cuarto viudal and succession agreements (pactes successoris) — and are settled before the Agencia Tributaria de Catalunya (ATC) under Catalonia's own Inheritance and Gift Tax rates. Furthermore, the province of Girona — encompassing the Costa Brava, the Alt Emporda and the Baix Emporda — is home to a significant community of foreign residents (French, German, Dutch, Scandinavian) with second homes or permanent residences in the area. This generates inheritances with heirs across several countries, wills executed in different jurisdictions and the need to apply the European Succession Regulation to determine which law governs the estate. Handling this type of inheritance without specialist knowledge of Catalan and international succession law can lead to costly errors.

Our solution

At BMC we are specialist inheritance lawyers in Girona with command of the Codi Civil de Catalunya and experience in inheritances with international elements on the Costa Brava and throughout the province. We manage the complete process: succession documents, asset inventory, partition deed respecting Catalan law, ISD self-assessment before the ATC, municipal capital gains tax in the provincial councils and Land Registry registrations. For inheritances with foreign heirs, we coordinate with lawyers in the countries of origin.

Process

How we do it

1

Documentation and opening of the succession file

We obtain the death certificate, the certificate of last wills and the copy of the will from the Colegio Notarial de Catalunya. We analyse the civil domicile of the deceased and the applicable law (Catalan law). If there is no will, we process the declaration of intestate heirs in accordance with the Codi Civil de Catalunya.

2

Estate inventory including domestic and international assets

We prepare the asset inventory in Girona: properties in Girona city, on the Costa Brava (Cadaques, Begur, Palafrugell, Palamos, S'Agaro, Platja d'Aro), in the Alt Emporda and inland. For foreign-national deceased, we also identify assets held abroad.

3

Partition deed under Catalan law

We draft the partition deed applying Catalan succession law: 25% legitima, the surviving spouse's cuarto viudal, the apartament, and succession agreements (pactes successoris). If there is agreement, the partition is formalised in a public deed in Girona. If there is a dispute, we act before the Courts of First Instance of Girona.

4

Settlement before the ATC and registrations

We file the ISD self-assessment before the Agencia Tributaria de Catalunya (ATC, Girona delegation), with the applicable Catalan reliefs and rates. We manage the municipal capital gains tax and Land Registry registrations.

Codi Civil Catalunya
Specific civil law applicable in Girona
6 months
Deadline to settle the inheritance tax
25%
Catalan legitima of the hereditary estate

My parents owned a masia in the Alt Emporda and I live in France. BMC handled the inheritance under Catalan law, managed everything with the ATC and coordinated with my French notary for the assets in France. An indispensable service for a cross-border inheritance.

Jean-Pierre Dubois Heir resident in France, Girona — Paris

Inheritances in Girona: Catalan law and international dimension on the Costa Brava

Girona and its province present a singular combination of factors that makes inheritances here particularly complex: the application of the Codi Civil de Catalunya (with its own succession institutions distinct from common law), Catalonia’s own Inheritance and Gift Tax rates (settled before the ATC at the Girona delegation) and the international dimension arising from the significant presence of foreign nationals on the Costa Brava and in the Alt Emporda.

BMC’s inheritance lawyers in Girona combine command of Catalan succession law with experience in cross-border inheritances, dealings with the Girona ATC and the province’s Land Registries.

The Costa Brava and the Alt Emporda: inheritances with international elements

The Costa Brava is one of Spain’s most exclusive tourist destinations and has attracted foreign residents for decades, with many establishing second homes or permanent residences in municipalities such as Cadaques, Cap de Creus, Begur, Palafrugell, Palamos, S’Agaro, Platja d’Aro and Blanes. There is also a significant presence of French nationals in the Alt Emporda (Figueres, Llanca, Port de la Selva) and of German and Dutch nationals along the southern Costa Brava.

This demographic reality generates inheritances with cross-border characteristics that require:

Application of European Succession Regulation 650/2012: This Regulation, applicable in all EU countries (except the United Kingdom, Denmark and Ireland), establishes that the law governing the succession is that of the country of habitual residence of the deceased. If the deceased resided in Girona, Catalan law governs the inheritance even if the heirs are in France, Germany or another EU country. The deceased may have chosen the law of their nationality as the governing law in a will.

Validation of foreign wills: A French national resident in the Alt Emporda may have executed a will before a French notary. That will may be valid in Spain if it meets the formal requirements of French law, is apostilled and translated into Spanish.

International tax coordination: Heirs resident abroad may have tax obligations in their country of residence in respect of assets inherited in Girona. Coordination with an adviser in the heir’s country of residence is essential to avoid double taxation.

European Certificate of Succession: If the deceased resided in Girona and heirs in other EU countries need to establish their status abroad, the European Certificate of Succession issued in Spain may be the appropriate solution.

Inheritance Tax in Girona: Catalonia’s own tax rules

Girona belongs to Catalonia, so ISD is settled before the Agencia Tributaria de Catalunya (ATC) at the Girona delegation. The applicable rates and reliefs are those of Catalan rules.

The most relevant feature for Girona is that many properties on the Costa Brava and in the Alt Emporda carry very high market values: restored masies, sea-view houses in Cadaques or Begur, first-line beachfront apartments. Catalan ISD on these estates can be very significant (up to 32% of the net value acquired), making prior succession planning especially important.

The reliefs applicable in Catalonia for inheritances in Girona include:

  • Parentage relief of up to 100,000 euros for Group II heirs (with age-related coefficients for children under 21).
  • Habitual residence relief for the deceased’s primary home of up to 95% capped at 500,000 euros, conditional on retaining the property for ten years.
  • Family business relief of 95% if the statutory requirements are met.
  • Disability relief of between 275,000 and 650,000 euros depending on the degree of disability.

Masies and the Alt Emporda: valuation of specific assets

The Alt Emporda has a real estate heritage with specific characteristics that affect ISD valuations:

Restored masies: Masies (traditional Catalan farmhouses) in the Alt Emporda may be listed as architectural heritage, which limits renovation possibilities and affects their market valuation. The ATC may value these properties above the declared value if it considers the market price to be higher.

Estates with DO Emporda designation: The Denominacio d’Origen (DO) Emporda covers vineyards and wineries that form part of the hereditary estate of many Girona families. Valuing these operations for ISD purposes requires specific technical criteria: value of the producing vineyard, winery equipment, planting rights.

Developable land on the Costa Brava: The Costa Brava has areas of high development potential awaiting planning approvals. Developable or rural land with prospects of reclassification carries market values that may differ significantly from cadastral valuations.

Common inheritance disputes in Girona

The family holiday home on the Costa Brava: Many Catalan families own a property on the Costa Brava (Cadaques, Begur, Llafranc, Calella de Palafrugell) carrying both strong sentimental value and high economic worth. Disputes over whether to sell or retain the family property are particularly frequent when heirs have different emotional ties to the asset.

Inheritances with assets in Girona and France: Given the geographical proximity to France and the significant French-national presence in the Alt Emporda, inheritances with assets in both countries are common. The coordinated management of an inheritance in Spain (Catalan law, ATC Girona) and in France (droit de succession francais, notaire francais) requires experience in both systems.

Water rights and irrigation concessions in La Garrotxa and El Ripolles: Municipalities in the inland part of the province (La Garrotxa, El Ripolles, El Pla de l’Estany) have agricultural and livestock operations with water rights and irrigation concessions that form part of the hereditary estate and require specific dealings with the relevant river basin authorities.

Succession planning in Girona

Catalonia’s ISD, without a generous blanket allowance, makes prior succession planning highly relevant for Girona residents. The available tools include the succession agreements (pactes successoris) specific to Catalan law, lifetime gifts with deferred settlement, successive usufructs and the structuring of asset ownership through holding companies that may benefit from the family business relief.

For foreign-national residents on the Costa Brava and in the Alt Emporda, choosing the applicable law by will (Regulation 650/2012) may be a highly relevant planning tool if the law of the deceased’s nationality offers more favourable treatment.

At BMC we offer a succession planning service tailored to the particularities of Girona and the Costa Brava, including estate analysis, fiscal simulation and design of the most efficient will or succession agreement. We also advise on the potential impact of the Catalan wealth tax when inherited assets exceed the taxable thresholds.

FAQ

Frequently asked questions

Girona is part of Catalonia, which applies ISD at its own rates ranging from 7% to 32% depending on the net value acquired. The parentage relief for direct heirs (Group II) is 100,000 euros, without the 99% allowance available in Madrid or Andalusia. For high-value estates (masies, Costa Brava properties), the tax can be very significant. Prior succession planning is particularly relevant for residents in Girona.
The deadline to file the self-assessment of the Impuesto de Sucesiones before the Agencia Tributaria de Catalunya is six months from the date of death, extendable by a further six months if requested before the initial deadline expires. Failure to comply results in surcharges of 5% to 20% plus default interest. For heirs abroad, meeting the documentation deadlines can be challenging — BMC coordinates the entire process.
The legitima in Catalonia (and therefore in Girona, which forms part of Catalonia) is one quarter of the hereditary estate. The forced heirs are the children and descendants of the deceased (and parents only if there are no descendants). The testator may dispose of the remaining 75% with full freedom. This legitima is narrower than the one-third of common national law, giving the Catalan testator greater freedom of disposition.
The heir may accept with benefit of inventory (liability limited to the inherited estate), accept unconditionally or renounce before a notary. Where known debts or uncertainty over liabilities exist, acceptance with benefit of inventory is the most prudent option under Catalan law.
If the deceased was a foreign national resident in Girona, Spanish law (Catalan) governs the inheritance of assets in Spain. If the deceased resided abroad but held assets on the Costa Brava, the ISD may fall under national jurisdiction (applying national rather than ATC rules). European Succession Regulation 650/2012 determines the applicable law and may allow the deceased to have chosen the law of their nationality in a will. BMC handles these situations with specific expertise.
A will executed before a French notary is valid in Spain if it meets the formal requirements of French law. It must be apostilled (France is a signatory to the Hague Convention), translated into Spanish by a sworn translator and, in some cases, supported by a report on French succession law. BMC manages the validation and use of wills executed in France and other countries for inheritances in Girona and the Costa Brava.
The cost depends on complexity: assets in Girona and abroad, heirs in several countries, masies and Costa Brava properties, disputes and valuations. BMC offers a free initial consultation and a fixed fee for straightforward inheritances.

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Frequently asked questions

Questions about Inheritance Lawyer in Girona

Girona is part of Catalonia, which applies ISD at its own rates ranging from 7% to 32% depending on the net value acquired. The parentage relief for direct heirs (Group II) is 100,000 euros, without the 99% allowance available in Madrid or Andalusia. For high-value estates (masies, Costa Brava properties), the tax can be very significant. Prior succession planning is particularly relevant for residents in Girona.
The deadline to file the self-assessment of the Impuesto de Sucesiones before the Agencia Tributaria de Catalunya is six months from the date of death, extendable by a further six months if requested before the initial deadline expires. Failure to comply results in surcharges of 5% to 20% plus default interest. For heirs abroad, meeting the documentation deadlines can be challenging — BMC coordinates the entire process.
The legitima in Catalonia (and therefore in Girona, which forms part of Catalonia) is one quarter of the hereditary estate. The forced heirs are the children and descendants of the deceased (and parents only if there are no descendants). The testator may dispose of the remaining 75% with full freedom. This legitima is narrower than the one-third of common national law, giving the Catalan testator greater freedom of disposition.
The heir may accept with benefit of inventory (liability limited to the inherited estate), accept unconditionally or renounce before a notary. Where known debts or uncertainty over liabilities exist, acceptance with benefit of inventory is the most prudent option under Catalan law.
If the deceased was a foreign national resident in Girona, Spanish law (Catalan) governs the inheritance of assets in Spain. If the deceased resided abroad but held assets on the Costa Brava, the ISD may fall under national jurisdiction (applying national rather than ATC rules). European Succession Regulation 650/2012 determines the applicable law and may allow the deceased to have chosen the law of their nationality in a will. BMC handles these situations with specific expertise.
A will executed before a French notary is valid in Spain if it meets the formal requirements of French law. It must be apostilled (France is a signatory to the Hague Convention), translated into Spanish by a sworn translator and, in some cases, supported by a report on French succession law. BMC manages the validation and use of wills executed in France and other countries for inheritances in Girona and the Costa Brava.
The cost depends on complexity: assets in Girona and abroad, heirs in several countries, masies and Costa Brava properties, disputes and valuations. BMC offers a free initial consultation and a fixed fee for straightforward inheritances.
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