The region that counts is where the gifted property sits or, for anything other than property, where the recipient lives. Never the donor's.
The same gift costs €0.00 in Aragón and €5,000.00 in Galicia. For a gift of money that difference turns on where the recipient lives.
Fill these in only if they apply to you. Earlier gifts from the same donor change the answer in two separate ways: the state accumulation rule, and the ceilings Aragon and the Valencian Community set for themselves.
Thirty working days from the day after the gift, under article 67.1.b of the Regulation. Saturdays, Sundays and national holidays are skipped; a regional or local holiday can stretch it further still.
| Value of the gift | €100,000.00 |
| Taxable base | €100,000.00 |
| − Regional kinship reduction | €0.00 |
| Net taxable base | €100,000.00 |
| Gross tax (general scale) | €12,407.03 |
| Wealth multiplier (article 22.2) | × 1 |
| Tax due | €12,407.03 |
| − Regional rebate (99 %) | €12,282.96 |
| Tax payable | €124.07 |
Rules applied: D.Leg. 1/2010, arts. 23, 24 y 25.2, per chapter IV of the Ministry of Finance's «Tributación Autonómica. Medidas 2026».
Every regional tax agency answers for its own territory only, so this comparison exists in no official source.
| Region | Net base | Rebate | Payable |
|---|---|---|---|
| Aragón | €0.00 | 99 % | €0.00 |
| Cantabria | €100,000.00 | 100 % | €0.00 |
| Comunitat Valenciana | €0.00 | 99 % | €0.00 |
| Illes Balears | €100,000.00 | 100 % | €0.00 |
| Canarias | €100,000.00 | 99.9 % | €12.42 |
| Comunidad de Madrid | €100,000.00 | 99 % | €124.07 |
| Castilla y León | €100,000.00 | 99 % | €124.15 |
| Extremadura | €100,000.00 | 99 % | €124.15 |
| La Rioja | €100,000.00 | 99 % | €124.15 |
| Región de Murcia | €100,000.00 | 99 % | €124.15 |
| Andalucía | €100,000.00 | 99 % | €126.20 |
| Castilla-La Mancha | €100,000.00 | 95 % | €620.77 |
| Principado de Asturias | €100,000.00 | 0 % | €2,000.00 |
| Cataluña | €100,000.00 | 0 % | €5,000.00 |
| Galicia | €100,000.00 | 0 % | €5,000.00 |
Catalonia and Galicia cut the rate to 5 % instead of rebating the bill, so they appear among the most expensive despite having the cheapest scale.
Four regional levers are computed: the region's own kinship reduction, the scale, the wealth multiplier and the rebate on the tax due. Disability rebates are not applied, because only two regions grant one and in different shapes, and family-business reductions are entered by hand. The Basque Country, Navarre, Ceuta and Melilla are out of scope. A gift can also create a capital gain in the donor's income tax and, for urban land, a municipal plusvalía payable by the recipient.