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- How much does a person of 62 years pay in an inheritance of 1,3 milions in Catalonia
A father who died in Barcelona names his heir, in his will, his son of legal age and universal usufruct of the entire inheritance, his 62-year-old wife. The total value of the net inheritance is 1,300,000 euros. At the time of the father's death, the pre-existing assets of the son were 200,000 euros and that of the mother 600,000 euros. Settlement to be made by the beneficial widow mother: Valuation of the usufruct: 1,300,000.00 x 27% (89 - 62, which is the age of the usufruct) (you can calculate the usufruct in this usufruct calculator) Fiscal inheritance: 1,300,000 euros. Participation of the taxpayer in the estate: 351,000 euros. Real tax base: 351,000 euros. Kinship reduction: 100,000 Real taxable base: 251,000 euros. Up to 150,000 euros, he pays 14,500 euros. The rest of the amount (101,000 euros) is taxed at 17%, paying 17,170 euros, both amounts having to be added. The full fee is 31,670 euros. To the resulting full quota, the multiplier coefficient for kinship and pre-existing assets must be applied according to the brand The Rates and Coefficients of the Tax Agency of Catalonia, in this case, it must be multiplied by 1.1 for being group II (couple) and having a pre-existing assets of more than 500,000 euros. The tax rate will be 34,837 euros. Finally, the tax payment discount determined by the Administration is applied, said discount in this case is 34,488.63 euros. The final fee to be paid by the usufructuary mother is 348.37 euros.
- When declaring an inheritance in Catalonia these little-known assets should also be included.
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.