The household goods in inheritance: concept, fiscal value and distribution
The household goods are part of the inheritance, but their valuation and tax treatment often raise questions. In this article, from JLA Notarios, we analyse which goods are included, how their value is calculated, and what effects they have on the inheritance according to the Civil Code and the case law of the Supreme Court.
Within an inheritance, not only are real estate, bank accounts or shares of the deceased included. Also part of it are the everyday use goods that make up the domestic household effects, a concept as common in succession practice as it is debated in the tax field.
In this article, as Notaries in Barcelona, we rigorously and clearly analyse what is understood by domestic household effects, how it is valued for the purposes of the Inheritance and Donations Tax (ISD), what criteria the Supreme Court has established and how it is distributed among the heirs, providing a practical and legal perspective to avoid common errors in the processing of inheritances.
What is the domestic trousseau according to the Civil Code?
Definition and assets that comprise it
The domestic trousseau comprises the set of movable goods used for the use or decoration of the habitual home of the married couple or family: clothes, furniture, utensils and domestic items. Its purpose is to meet the ordinary needs of the home and the personal use of those living together.
Goods of an extraordinary, artistic or luxury nature, or those with historical value, such as jewellery, valuables, works of art or collections, are not part of the trousseau.
Article 1321 of the Civil Code expressly provides that "if one of the spouses dies, the clothes, furniture and items that make up the trousseau of the common habitual home of the spouses shall be delivered to the surviving spouse, without being counted in their estate. Jewellery, artistic, historical and other objects of extraordinary value shall not be understood to be included in the trousseau."
In the same vein, the Civil Code of Catalonia, in its article 231-30 states that "the surviving spouse, not legally or factually separated, is entitled to the ownership of the clothes, furniture and utensils that form the trousseau of the marital home. These goods are not counted in their inheritance estate.
Jewellery, artistic or historical objects, nor other goods of the deceased spouse that have extraordinary value in relation to the standard of living of the marriage and the deceased's estate, are not subject to the right of pre-deduction. Nor are family heirlooms if the deceased spouse has disposed of them by last will in favour of other persons."
Legal nature: separate or community property
The household goods can be of a separate or community nature, depending on the matrimonial economic regime. If acquired during the marriage and intended for common use, they will have a community character; if they come from the separate property of one of the spouses or were used exclusively by them, they will retain that status.
In practice, although they may be considered community or separate, the most common in Catalunya is that their delivery to the surviving spouse constitutes a gratuitous allocation, expressly recognised by law.
The household goods in the inheritance: inclusion and distribution
Is it part of the hereditary estate?
For civil purposes, the household goods form part of the hereditary estate, although article 1321 of the Civil Code and article 231-30 of the Civil Code of Catalonia establish an exception in favour of the surviving spouse.
However, for tax purposes, their valuation does not always correspond to their actual existence, since article 34 of the Inheritance Tax Regulations assigns a presumed value of 3% of the hereditary estate, unless proven otherwise.
Distribution among the heirs of the household linen and practical effects
When there is no surviving spouse, the household effects are distributed among the heirs in proportion to their instituted shares. If there are legatees, they do not participate in the distribution, unless they are also heirs, in which case they will do so in proportion to their hereditary right.
The Supreme Court Judgment 1160/2022, of 20 September clarified that the household effects, consisting of goods intended for the personal use of the deceased, must only be paid for by the heirs, not by the legatees. In the case of several heirs, it will be distributed among them according to their respective hereditary shares.
Fiscal value of household belongings: how it is calculated
3% of the hereditary estate: general rule
Article 34 of Royal Decree 1629/1991, which approves the Regulations of the Inheritance and Donations Tax, states:
“The value of the household effects shall be estimated at three per cent of the value of the deceased’s estate, unless the interested parties provide conclusive evidence of a higher or lower value.”
Consequently, the Administration presumes that the household effects are worth 3% of the total assets of the deceased, including legacies, unless proven otherwise.
Nuances made by the Jurisprudence on the 3%
STS 499/2020, of 19 May
The Supreme Court established a criterion more aligned with reality with the Judgment 499/2020, of 19 May, stating that it is not appropriate to apply the 3% on the entirety of the deceased's estate, but only on the assets that, due to their nature, value and function, can be allocated for the personal or domestic use of the deceased.
Consequently, money, securities, financial assets or intangible assets are not included in the 3% base, as they are not related to personal use.
STS 217/2022, of 22 February
The Supreme Court Judgment 217/2022, of 22 February, consolidated this doctrine and reiterated that the concept of household effects cannot be automatically extended to a percentage of the total assets of the deceased.
The household effects must only include movable goods related to the service of the family home or the personal use of the deceased, and the application of 3% is only valid if it is proven that these goods actually exist.
STS 36/2023, of 17 January
Subsequently, the Supreme Court Judgment 36/2023, of 17 January, clarified three aspects of practical relevance:
- The value of the goods delivered to the surviving spouse as household furnishings may be reduced in accordance with article 34 of the Regulation, and the taxpayer may prove that the value of the main residence is higher than the cadastral value, in which case the higher value prevails.
- The taxpayer is exempt from providing additional evidence when submitting to values set by the Administration itself, in accordance with article 134.1 of the General Tax Law.
- The Administration cannot contradict the official values published or accepted in its own declaration forms, as doing so would violate the principles of good faith and good administration.
How to test a value different from 3%
Case law admits any valid means of evidence in law to prove that the household goods have a value different from 3%. Among them:
- Detailed notarial inventories.
- Expert valuations of the movable property.
- Photographs and descriptions of the actual contents of the dwelling.
When the goods are scarce, old or of no economic value, it can be demonstrated that the household goods lack appreciable value, thus excluding their taxation.
Common mistakes in the declaration of household belongings
In practice, common mistakes are made that can lead to undue settlements:
- Applying 3% to the entire estate, including bank accounts, shares or properties.
- Not deducting the value of the household goods given to the surviving spouse, which should reduce the taxable base of the ISD.
- Not providing any evidence about the non-existence or low value of the household goods, simply assuming the 3% presumption.
- Applying 3% to all properties, including those subject to economic activity (rented flats, industrial warehouses, land)
Proper notarial or tax advice helps to avoid these issues and correctly adjust the valuation.
Tax consequences and distribution of the trousseau in notarial practice
Reduction of the value of the trousseau delivered to the surviving spouse
The article 34 of the ISD Regulation itself establishes that the calculated value of the household effects will be reduced by the value of the assets that must be delivered to the surviving spouse in accordance with article 1321 of the Civil Code and article 231-30 of the Civil Code of Catalonia.
As a general rule, the value of these assets is set at 3% of the cadastral value of the main residence, unless the interested parties prove a higher amount. The STS 36/2023 confirms that, in case of disagreement, the actual or market value provided must prevail.
How is the trousseau calculated in the settlement of the ISD?
The household effects increase the taxable base of the inheritance, but only for the heirs, not for the legatees. Their amount is distributed proportionally among them according to their hereditary share.
For example:
- If there are two heirs appointed in equal parts, the total value of the household effects is divided 50% each.
- If there is also a legatee of a specific asset, they do not bear the tax burden of the household effects and the value of the same household effects is distributed equally among the heirs.
Practical calculation example
Let us suppose an inheritance estate valued at €600,000.
- 3% of the estate would be €18,000, but after applying the Supreme Court doctrine and excluding money, securities and assets not related to domestic use, the real value could be reduced, for example, to €4,000.
- From that amount, the household effects attributed to the surviving spouse are deducted (3% of the value of the main residence).
- The remainder is distributed among the heirs according to their share, and only they pay tax on their proportional part.
This calculation, properly documented and proven, can represent a very significant tax difference.
Conclusions
The domestic trousseau is a traditional figure in family and inheritance law, but with important tax implications that require legal precision.
In summary:
- Article 1321 of the Civil Code and Article 231-30 of the Civil Code of Catalonia attribute the domestic trousseau to the surviving spouse without counting it in their assets.
- Article 34 of the ISD Regulation presumes a value of 3% of the hereditary estate, unless proven otherwise.
- The Supreme Court jurisprudence —STS 499/2020, STS 217/2022, STS 1160/2022 and STS 36/2023— has limited the scope of this presumption, restricting it to movable goods intended for the personal or domestic use of the deceased.
- The trousseau must only be paid by the heirs, not by the legatees, and its value is distributed according to the hereditary shares.
- The surviving spouse can benefit from an additional reduction by proving that the real value of the main residence exceeds the cadastral value.
In short, the correct determination of the domestic trousseau in inheritance requires combining civil and tax analysis with appropriate documentation.
At JLA Notarios, we guide heirs to fairly and securely value this concept, avoiding disputes and optimising tax compliance. Contact our inheritance notary office in Barcelona for this, either in person at our office, through our contact form or via WhatsApp.
