Estima el impuesto de sucesiones y donaciones por comunidad
El impuesto de sucesiones en España varía enormemente entre comunidades - del 0% al 34%. Introduce los datos y descubre cuánto podrías pagar.
💰 Los bienes
Valor total de los bienes heredados/donados (inmuebles, efectivo, inversiones, etc.)
€
Se aplica una reducción de hasta el 95-99% si el beneficiario mantiene la vivienda 10 años.
👥 Datos del beneficiario
Hijos y adoptados menores de 21 años.
Impuesto estimado
186 €
Tipo efectivo: 0.12%
Recibes
149.814 €
Andalucía
Group 1
📍 Andalucía
Virtually tax-free for close family up to €1M since 2018.
🧮 Cálculo del impuesto
Valor total de los bienes150.000 €
Reducción personal-15.957 €
Base liquidable134.043 €
Cuota estatal18.616 €
Bonificación autonómica-18.430 €
Impuesto a pagar186,16 €
Esta calculadora ofrece estimaciones basadas en la legislación actual del impuesto de sucesiones y las bonificaciones autonómicas. El impuesto real puede variar según circunstancias específicas, bienes adicionales, deducciones y la interpretación de las normas regionales. Esto no es asesoramiento financiero ni legal - consulta siempre con un asesor fiscal o gestor para la planificación sucesoria.
Frequently Asked Questions
Everything you need to know about inheritance and gift tax in Spain
How much is inheritance tax in Spain?
Spanish inheritance tax (Impuesto sobre Sucesiones y Donaciones) varies enormously by autonomous community - from virtually 0% in Madrid, Andalucía, and Valencia for close family, up to 34%+ in Asturias and Cataluña. The state base rates range from 7.65% to 34%, but each community applies its own reductions, allowances, and multipliers. The relationship to the deceased and the asset value are the two biggest factors.
Which communities have the lowest inheritance tax?
For close family (spouse, children, parents): Madrid, Andalucía, Canarias, Valencia, Cantabria, and Extremadura offer 99%+ reductions with no or very high limits. Navarra charges just 0.8% for children and 0% for spouses. País Vasco applies a flat 1.5% for close relatives. The most expensive communities for close family are Asturias and Cataluña, which apply rates closer to the state base.
What are the relationship groups for Spanish inheritance tax?
Spanish law classifies beneficiaries into four groups: Group I - children under 21 (highest allowances). Group II - spouse, children over 21, parents, grandparents (high allowances). Group III - siblings, aunts/uncles, nieces/nephews, in-laws (lower allowances, higher multiplier). Group IV - cousins, friends, unmarried partners, and all others (no allowance, highest multiplier of 2.0×).
Do non-residents pay inheritance tax in Spain?
Yes. Non-residents inheriting Spanish assets must pay inheritance tax on those assets. Since a 2014 EU ruling, non-residents can apply the reductions of the autonomous community where the majority of inherited assets are located. Previously they could only apply state-level rates (which are much higher). This is particularly important for property owners - if you inherit a house in Madrid, you can apply Madrid's 99% reduction even if you live abroad.
What is the difference between inheritance tax and gift tax in Spain?
Both fall under the same tax (Impuesto sobre Sucesiones y Donaciones) and use the same base rates. However, gifts (donaciones) are typically taxed in the community where the recipient lives, while inheritances are taxed where the deceased was resident. Gift tax reductions are often less generous than inheritance reductions - some communities that offer 99% reduction for inheritances don't extend the same benefit to gifts. Also, the primary residence reduction only applies to inheritances, not gifts.
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