The Acquistion

Value of the individual acquisition

If there is more than one beneficiary of the same assets, or of the same estate you must take into account the individual acquisition share and make a separate calculation for each beneficiary . The age, kinship and previous wealth of each beneficiary will yield different results.

You must therefore take into account the results of dividing the value of the assets between the number of beneficiaries, if all of them inherit in the same proportion, or just take into account the share of each one, if any one is different from the others.


If some asset is bequeathed or legated to one or more specific beneficiaries, that must only be counted in their particular calculation, along with their share from the rest of the estate, in the event that they are, both, inheritors and legatees.

Please be aware that if the assets belonged to more than one owner ( the deceased and their partner, for example) you can only take into account the value of the share of the deceased.

If some assets are going to be received as property by one or more beneficiaries and as usufructo by another, the value of the asset must be shared between them as explained elsewhere on this site.

Before  calculating the individual share, you must subtract the value of the house which was the main personal residence of the deceased, assuming it forms part of the estate, according to the limits and requirements  specified in the link.

This reduction, is of equal benefit to all inheritors and is calculated as a proportion of  the share they have in the estate, whether they are going to be the definitive owners or not, unless the house was specifically bequeathed or legated to anyone in the  final will, in which case the reduction affects only the beneficiary.

The same applies in the case of an individual enterprise or professional business or, his or her share in a company  which was the main income of the deceased, or with which he or she ran his or her business.

  • An additional 3% of the value of the estate will be added by the Tax Office as “Ajuar Doméstico’ ( household items , clothes and other personal non luxury items of the deceased).

The Ajuar Doméstico is presumed to exist in all cases.

Each inheritor therefore needs to add 3% to the final value of his or her inherited assets in order to obtain a more accurate result. Also, do not forget to include it in the “Autoliquidación”.

Only the inheritor must pay for the “Ajuar Doméstico”. If you are not an inheritor but have been bequeathed an asset,  (“ Legado”) you do not need to add 3% of its value.

If you, at the same time,  are an inheritor, and have been bequeathed some assets as “Legado”, you must only add 3% for the value of your share in the estate, ( as an inheritor).

You can  claim that no “Ajuar” was left, or that its value is lower than 3% of the value of your share in the estate,  but this requires strong evidence  and is  difficult  to prove.

The “Ajuar Doméstico” is not applicable in successions ruled by Basque Country laws.

Some special rules.