When a succession includes a property that can benefit from primary-residence relief for at least one heir, mortgage and cadastral taxes are not percentage-based but fixed: €200 each, instead of 2% and 1% of cadastral value. On higher-value properties the saving is significant.
Who may qualify
The benefit requires that at least one heir meets the legal primary-residence requirements (in short: not holding other rights on properties in the same municipality and not having already used the relief elsewhere, with residence in the property's municipality within legal deadlines). It is enough that one heir meets the requirements for the relief to apply to the property.
Requirements must be checked
The relief is declared in box EH of the form and must be ticked correctly. If requirements are missing or lapse, the benefit is lost with recovery of tax and penalties: a technical check beforehand is better.
What we check
As surveyors, our part is exactly the cadastral check: parcels, subunits, category, income and title deeds. We ensure the data is correct and that primary residence is declared properly, so the relief holds and there are no surprises.
This guide's information is indicative and for information only. Every succession is unique: the final assessment is always on the specific case. We check your situation for free.