Spanish inheritance tax varies wildly between autonomous communities - from 0% to 34%. Enter the details and see exactly what you or your family could owe.
💰 The Assets
Total value of inherited/gifted assets (property, cash, investments, etc.)
€
A reduction of up to 95-99% applies if the beneficiary keeps the home for 10 years.
👥 Beneficiary Details
Children and adoptees under 21 years old.
Estimated Tax
186 €
Effective rate: 0.12%
You Receive
149.814 €
Andalucía
Group 1
📍 Andalucía
Virtually tax-free for close family up to €1M since 2018.
🧮 Tax Calculation
Total Asset Value150.000 €
Personal Allowance-15.957 €
Taxable Base134.043 €
State Base Tax18.616 €
Community Reduction-18.430 €
Tax to Pay186,16 €
This calculator provides estimates based on current Spanish inheritance tax legislation and community-specific reductions. Actual tax may vary depending on specific circumstances, additional assets, deductions, and the interpretation of regional rules. This is not financial or legal advice - always consult a qualified tax advisor or gestor for inheritance planning.
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.
Need Help With Inheritance in Spain?
Our gestores can guide you through the entire inheritance process - from tax filing to property transfers, in English, Spanish, or German.
