Enter what ONE person inherits, not the whole estate: the tax is settled heir by heir.
The same inheritance pays €0.00 in Andalucía and €3,398.24 in Cataluña. What settles it is the region where the deceased lived, not where you live and not where the property is.
Fill in only what applies to you. Everything else stays at zero.
Enter the date of death and you get the three dates that matter, including the one that expires first.
| Value of the assets inherited | €300,000.00 |
| Household goods (3 %) | €9,000.00 |
| Taxable base | €309,000.00 |
| − Kinship reduction | €16,000.00 |
| − Main-home reduction | €122,606.47 |
| Net taxable base | €170,393.53 |
| Gross tax (scale) | €25,329.84 |
| Multiplier for prior wealth | × 1 |
| Tax before rebate | €25,329.84 |
| − Regional rebate (99 %) | €25,076.54 |
| Tax to pay | €253.30 |
Computed with the selected region's own rules (D.Leg. 1/2010, arts. 21, 23, 24 y 25) and, where it has legislated nothing, with Ley 29/1987.
Cheapest first. No regional tax agency publishes this comparison, because each one only answers for its own territory.
| Region | Net taxable base | Rebate | To pay |
|---|---|---|---|
| Andalucía | €0.00 | 99 % | €0.00 |
| Aragón | €0.00 | 0 % | €0.00 |
| Cantabria | €136,393.53 | 100 % | €0.00 |
| Castilla y León | €0.00 | 99 % | €0.00 |
| Castilla-La Mancha | €170,436.66 | 100 % | €0.00 |
| Extremadura | €0.00 | 99 % | €0.00 |
| Galicia | €0.00 | 0 % | €0.00 |
| Illes Balears | €161,393.53 | 100 % | €0.00 |
| Principado de Asturias | €0.00 | 0 % | €0.00 |
| Canarias | €163,268.53 | 99.9 % | €23.84 |
| Comunitat Valenciana | €86,393.53 | 99 % | €102.90 |
| Comunidad de Madrid | €170,393.53 | 99 % | €253.30 |
| La Rioja | €170,436.66 | 99 % | €253.59 |
| Región de Murcia | €170,436.66 | 99 % | €253.59 |
| Cataluña | €86,393.53 | 54.71 % | €3,398.24 |
The Basque Country, Navarre, Ceuta and Melilla run their own regimes and are outside this table.
The kinship reduction, the scale, the multiplier and the rebate are computed per region. For life insurance, the main home and disability the State figures are always used; most regions improve all three, so in those cases the figure shown is a ceiling and the real bill is lower. Family-business and heritage-asset relief and lifetime gifts are not computed.