Spanish Inheritance Tax Calculator — By Autonomous Community
Estimate the Inheritance and Gift Tax (ISD) for a Spanish estate (mortis causa) under your autonomous community's rules
Please select an autonomous community
* Calculation uses state baseline (regional data under review)
Please select the tax group
Total value of inherited assets minus encumbrances, debts and deductible expenses
Please enter the taxable base (inheritance value)
Only relevant for Group I (descendants under 21)
Please enter the heir's age (between 0 and 20 for Group I)
Assets already owned by the heir (excluding the inheritance itself). Affects the multiplier coefficient (Art. 22.2 LISD).
Pre-existing wealth cannot be negative
Inheritance tax estimate
Regional data verified against primary legislation State baseline estimateEstimated tax payable
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| Taxable base | — |
| − Kinship reduction | — |
| Taxable base after reduction | — |
| Gross tax (tariff) | — |
| × Multiplier coefficient | — |
| Tax before bonification | — |
| − Regional bonification | — |
| Estimated tax payable | — |
Your autonomous community may apply additional bonifications or reductions not included in this baseline estimate. The actual liability depends on regional legislation in force on the date of death. Speak with a specialist for the exact calculation.
Catalonia warning: if the heir claims any special reduction (family business, entity shareholding, cultural heritage, etc.) they lose the bonification entirely (Art. 58 bis para. 4, Llei 19/2010). Speak with a specialist.
What does this result mean?
Indicative estimate for informational purposes only. This does not constitute an official assessment or tax advice. The actual tax depends on specific circumstances (applicable reductions, asset valuation, exact kinship, legislation in force on the date of accrual). Please consult a specialist for your specific situation.
Receiving an inheritance or planning your estate?
Our Inheritance Tax specialists assess your specific situation, apply the correct regional reductions and bonifications, and guide you through the settlement process.
Speak with a specialistIndicative result. Actual tax depends on asset valuations, special reductions (main residence, family business, disability) and regional legislation in force on the date of death. BMC does not guarantee the accuracy of the result for specific cases.