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Spanish Inheritance Tax Calculator

Work out what one heir pays in Spanish inheritance tax, and compare the same inheritance across all fifteen mainland regions, step by step.

Enter what ONE person inherits, not the whole estate: the tax is settled heir by heir.

Payable in Comunidad de Madrid
€253.30
Effective rate on what was inherited
0.08 %
Regional rebate
99 %

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.

Insurance, debts, disability and prior wealth

Fill in only what applies to you. Everything else stays at zero.

Deadlines: when it has to be filed

Enter the date of death and you get the three dates that matter, including the one that expires first.

How that figure is reached

How that figure is reached
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.

The same inheritance across the fifteen mainland regions

Cheapest first. No regional tax agency publishes this comparison, because each one only answers for its own territory.

The same inheritance across the fifteen mainland regions
RegionNet taxable baseRebateTo pay
Andalucía€0.0099 %€0.00
Aragón€0.000 %€0.00
Cantabria€136,393.53100 %€0.00
Castilla y León€0.0099 %€0.00
Castilla-La Mancha€170,436.66100 %€0.00
Extremadura€0.0099 %€0.00
Galicia€0.000 %€0.00
Illes Balears€161,393.53100 %€0.00
Principado de Asturias€0.000 %€0.00
Canarias€163,268.5399.9 %€23.84
Comunitat Valenciana€86,393.5399 %€102.90
Comunidad de Madrid€170,393.5399 %€253.30
La Rioja€170,436.6699 %€253.59
Región de Murcia€170,436.6699 %€253.59
Cataluña€86,393.5354.71 %€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.

Video: how to use the calculator

1

Why the region decides almost everything

Spanish inheritance tax is a 1987 state statute that hands four of its five levers to the seventeen regions: the kinship reduction, the rate scale, the wealth multiplier and the rebate on the tax due. The State keeps only whatever a region has not legislated. The regions have pulled those levers in opposite directions and without coordinating, so the outcome is not a difference of degree but of order of magnitude. This calculator runs the whole chain under the rules of the region you pick and then runs it fifteen more times underneath, so you can see the whole map.

2

Which region: the deceased’s, not yours

Article 32.2.a of Act 22/2009 says the tax on an inheritance arises in the territory where the deceased had their habitual residence on the date of death. Not where the heir lives, not where the property sits, not where the deed is signed. Article 28.1.1.b defines habitual residence for this purpose as the territory where they spent most days of the five immediately preceding years. If your mother lived in Santander and you live in Oviedo, the estate is taxed under Cantabrian rules. If she lived in Oviedo and you in Santander, under Asturian ones. On an 800,000 € estate the difference between those two cases is the difference between nothing and about 149,000 €.

3

The chain, step by step

First you value what each person inherits. Since Act 11/2021 the value of real property is the Catastro’s valor de referencia unless the declared value is higher (art. 9.3), the same rule that governs transfer tax. To the assets you add the household goods, which article 15 presumes at 3 % of the estate, and you deduct the deceased’s debts and the costs of the last illness, burial and funeral. That gives the taxable base. Reductions apply to it, the State’s first and the region’s after (art. 20.1), producing the net taxable base. The scale turns that into the gross tax. The multiplier, which rises with the heir’s own wealth and with kinship distance, turns the gross tax into the tax due. And the regional rebate then takes most of it away in almost every region.

4

The kinship group is the heaviest variable

Article 20.2.a sorts heirs into four groups. Group I is descendants under 21; group II descendants of 21 or over, the spouse and ascendants; group III siblings, uncles, aunts, nephews, nieces and in-laws; group IV cousins, unregistered partners and anyone unrelated. The gap between II and III bites twice: the reduction falls from tens or hundreds of thousands of euros to a few thousand, and the multiplier jumps from 1 to 1.5882. A sibling and a child inheriting the same amount do not pay comparable figures. Group IV gets no kinship reduction anywhere except the Balearic Islands, which allow 1,000 €, and no rebate anywhere at all.

5

The threshold correction almost nobody applies

The third paragraph of article 22.2 carries a fairness rule most published calculators ignore. The multipliers step up in bands of the heir’s own wealth, and crossing a band can cost more tax than the euro that crossed it. When that happens the law requires the excess back: the difference between the tax at the applicable multiplier and the tax at the one immediately below it cannot exceed the amount by which the wealth passed the threshold. In a real group IV case with 402,679 € of prior wealth, one extra euro would cost almost 495 € of tax without the correction and 89 cents with it. This calculator applies it and tells you when it bites.

6

The deadlines, and the one that closes first

Article 67.1.a of the Regulation gives six months from the death to file and pay. Article 68 allows a further six months, and here is the trap: the request must be filed within the FIRST FIVE months, and paragraph 4 says flatly that it will not be granted if it arrives later. The door to the extension therefore closes a month before the door it extends. If a month passes with no answer, the extension is deemed granted. And it is not free: paragraph 6 charges late-payment interest from the end of the sixth month until the return is filed. Enter the date of death and the calculator gives you all three dates.

7

What this tool computes and what it does not

Four things are computed per region, and they are the four the regions actually move: the kinship reduction, the scale, the multiplier and the rebate. For life insurance, the deceased’s main home and disability the State figures are always used (100 % capped at 9,195.49 €, 95 % capped at 122,606.47 €, and 47,858.59 € or 150,253.03 € respectively). Almost every region improves all three, some of them substantially: Andalusia reduces 99 % of the main home with no ceiling and Asturias rebates the whole bill for an heir with a disability of 65 % or more. Applying some of those improvements and not others would bias the very comparison this tool exists to make, so the rule is uniform and the consequence is stated: if one of those three applies to you, the figure shown is a ceiling and your real bill is lower. Family-business relief, heritage assets, lifetime gifts and the Basque and Navarrese regimes are not computed.

Worked example

Example: a daughter inherits 300,000 €, of which 200,000 € is her mother’s main home, and she holds 50,000 € of her own. Household goods add 9,000 €, so the taxable base is 309,000 €. In Madrid the kinship reduction is 16,000 € and the main-home reduction 122,606.47 €, leaving a net base of 170,393.53 €. The Madrid scale produces gross tax of 25,329.84 €, the multiplier is 1 because her wealth is under 403,000 €, and the 99 % rebate leaves a bill of 253.30 €. The same inheritance pays nothing at all in Cantabria, Andalusia, Galicia, the Balearic Islands, Aragon, Asturias, Extremadura and Castilla-La Mancha, about 3,400 € in Catalonia and about 250 € in La Rioja and Murcia. Raise the estate to 800,000 € with no main home and the spread opens up: still nothing in Cantabria, Andalusia, Galicia and the Balearic Islands, about 2,000 € in Madrid, and roughly 149,000 € in Asturias.

Frequently asked questions

Who pays Spanish inheritance tax?
Each heir or legatee pays on what they personally receive, not the estate as a whole. That is why the tax is settled person by person: two siblings inheriting half each file two separate returns, and if one of them holds more wealth of their own, that one pays more even though they inherit exactly the same. The beneficiary of a life policy also pays it, unless the policy falls under income tax because the beneficiary took it out themselves.
Which region decides how much I pay?
The region where the deceased had their habitual residence on the date of death, under article 32.2.a of Act 22/2009. Where the heir lives and where the assets are make no difference. Habitual residence here means the territory where the deceased spent most days of the preceding five years. Where the deceased or the heir was not resident in Spain, the second additional provision of Act 29/1987 gives a right to the rules of the region with the connection set out there.
How much tax on inheriting a 200,000 € house?
Mostly it depends on the region and on kinship. For a child the answer in most regions is close to nothing, because the kinship reduction and the main-home reduction absorb most of the base and the rebate then removes 99 or 100 % of whatever is left. For a sibling it changes completely: the reduction drops to a few thousand euros, the multiplier rises to 1.5882 and only five regions rebate anything at all for group III. Use the Catastro’s valor de referencia, which has set the base since 2022.
What is the deadline for Spanish inheritance tax?
Six months from the death, under article 67.1.a of the Regulation. A further six months can be requested, but only within the first five months of that period: article 68.4 says flatly that it will not be granted if the request arrives later. If a month passes with no answer the extension is deemed granted, and late-payment interest runs from the end of the sixth month.
What are household goods and why are they added?
Article 15 presumes that every estate contains furniture, clothing and household effects, and values them at 3 % of the deceased’s estate. They are added automatically, with nobody having to show they exist. The only way out is to prove conclusively that they do not exist or are worth less, and the Supreme Court has held that the 3 % does not apply to assets that by their nature cannot carry household goods, such as bank balances or shares.
Which Spanish region charges the least inheritance tax?
For children and spouses in 2026 the result is effectively zero in Cantabria and the Balearic Islands, which rebate 100 %, and very close to zero in Andalusia, the Canary Islands, Castilla y León, Extremadura, La Rioja, Madrid, Murcia and the Valencian Community, which rebate between 99 and 99.9 %. Galicia and Aragon reach the same place by a different route, with reductions of one million and half a million euros. Castilla-La Mancha slides from 100 % down to 80 % as the base grows. Catalonia rebates on a descending schedule. Asturias is the exception: it repealed its kinship rebate in 2017.
And which charges the most?
Asturias, for medium and large estates passing to children and spouses. Act 6/2016 repealed the 100 % rebate with effect from 2017 and left instead a 300,000 € reduction and a scale reserved for groups I and II that starts at 21.25 % and reaches 36.50 %. Below that 300,000 € nothing is due; above it the bill climbs fast. For group III and group IV estates the most expensive region is usually a different one, because there it is the general scale and the multiplier that decide.
Can I disclaim the inheritance to avoid the tax?
Yes, but understand the effect. A plain disclaimer made before the tax is time-barred means you pay nothing and the people who receive your share pay instead, with the twist that article 28 of Act 29/1987 applies to them the multiplier for the disclaiming person’s kinship if that is harsher. A disclaimer in favour of a named person is not a disclaimer at all: it is two transactions, an inheritance and then a gift, and both are taxed. And disclaiming after accepting exempts you from nothing.
Is inheritance tax the same as gift tax in Spain?
They are two faces of one tax and Act 29/1987 governs both, but the rules differ. Gifts carry no household-goods presumption, most regions apply no kinship reduction to them, the deadline is thirty working days rather than six months, and the connecting factor changes: for a gift of real property the region where the property sits decides, and for anything else the donee’s region does. This calculator handles inheritances only.
What is the modelo 650?
It is the self-assessment form for inheritance tax. Each region has its own version with its own name and its own electronic office, though 650 is the common reference. Self-assessment is compulsory in fourteen of the fifteen mainland regions under article 34.4 of Act 29/1987; the only one missing from that list is Extremadura, where you may still file a declaration and wait for the administration to assess.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: