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Spain Inheritance Tax — How Much Will I Pay?
Inheritance and Gift Tax (ISD) calculator with verified bonifications by autonomous community. Get an indicative estimate in under two minutes.
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.
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Spanish Inheritance Tax: What You Need to Know
The Impuesto sobre Sucesiones y Donaciones (ISD) taxes transfers of assets by death. In Spain, autonomous communities have the power to set their own reductions, bonifications and coefficients, creating enormous differences between regions.
Madrid and Andalusia apply a 99% bonification for direct family members, effectively resulting in zero tax. Catalonia has a more complex sliding-scale system. The Canary Islands introduced a 99.9% bonification in 2023 for family members up to the third degree.
How Is Spanish Inheritance Tax Calculated?
- Taxable base: net value of inherited assets and rights.
- Kinship reduction: amount deducted from the taxable base based on the heir's relationship to the deceased.
- Net taxable base: base after applying the reduction.
- Gross tax: progressive state tariff (Art. 21 LISD), or the regional tariff for Balearics and Catalonia.
- Multiplier coefficient: factor based on kinship group and heir's pre-existing wealth (Art. 22.2 LISD).
- Regional bonification: percentage reduction on the tax liability under the autonomous community's rules.
Regional Bonification Overview (2026)
| Autonomous Community | Groups I & II (direct family) | Group III |
|---|---|---|
| Madrid | 99% bonification | 50% bonification (from July 2025) |
| Andalusia | 99% bonif. + €1,000,000 reduction | No regional bonification |
| Community of Valencia | 99% bonification | 25% (from June 2026) |
| Murcia | 99% bonification | 50% bonification |
| Catalonia (spouse) | 99% flat | 0% |
| Catalonia (children ≥21, ascendants) | 60%–0% (weighted average) | 0% |
| Balearic Islands | 100% bonification | 35%–60% (varies) |
| Canary Islands | 99.9% bonification | 99.9% bonification |
Source: primary regional legislation, verified as of June 2026. Bonifications may change; consult legislation in force on the date of death.
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Methodology and sources
This calculator applies the Art. 21 LISD state tariff (Law 29/1987), kinship reductions under Art. 20.2.a and multiplier coefficients under Art. 22.2, together with verified regional bonifications for seven autonomous communities (Madrid, Andalusia, Community of Valencia, Murcia, Catalonia, Balearics and Canary Islands). For all other regions, the state tariff is applied without regional bonification, and a note is shown advising that additional reductions may apply.
Assumptions applied by this calculator
- State tariff (Art. 21 LISD)
- The state inheritance tax tariff has 16 progressive brackets, from 7.65% (first bracket up to €7,993.46) to 34% (bases above €797,555.08). The Balearics apply their own tariff for Groups I and II (1%–20% with a first bracket of €700,000 at 1%). Catalonia has a regional tariff (BOE-A-2010-10829), but brackets above €400,000 have not been numerically verified; the state tariff is used as a conservative estimate.
- Kinship reductions
- The state reduction for Group I is €15,956.87 + €3,990.72 per year under 21, up to €47,858.59. Group II: €15,956.87. Group III: €7,993.46. Group IV: none. Andalusia improves to €1,000,000 for Groups I/II; Valencia to €100,000–€156,000; Catalonia to €100,000 (children) / €30,000 (ascendants); Balearics to €25,000–€50,000.
- Catalonia weighted-average bonification
- For adult children (≥21) and ascendants in Catalonia, the bonification is the weighted average of brackets applied to the taxable base: 0–€100,000 at 60%, €100,000–€200,000 at 55%, down to 0% above €3,000,000. Verified example (ATC): base €150,000 → bonification = (100,000×60% + 50,000×55%) / 150,000 = 58.33%. Source: Llei 19/2010 Art. 58 bis, as amended by Llei 5/2020.
- Regions with summary-level data
- For Galicia, Castilla y León, Castilla-La Mancha, Aragón, La Rioja, Asturias, Cantabria, Extremadura, Basque Country, Navarre and Ceuta/Melilla, the regional legislation has not been verified against primary sources. The state tariff is applied as a baseline and a note is shown that additional regional bonifications may apply.
Official sources
- Law 29/1987 ISD (consolidated text, BOE) (consultado 2026-06-09)
- Madrid — Law 2/2025 (BOE) (consultado 2026-06-09)
- Andalusia — Law 5/2021 (BOE) (consultado 2026-06-09)
- Catalonia — Llei 19/2010 and Llei 5/2020 (BOE) (consultado 2026-06-09)
- Canary Islands — Decree-Law 5/2023 (BOE) (consultado 2026-06-09)
Last reviewed: 2026-06-14
Reviewed by: BMC Tax & Wealth Team — ISD and estate planning specialists
This calculator provides an estimate for informational purposes. It does not replace professional advice. Results may vary based on personal circumstances and regulatory changes. Consult an advisor for personalized planning.
Frequently Asked Questions — Spanish Inheritance Tax
How much inheritance tax do you pay in Madrid?
In Madrid, heirs in Group I (descendants under 21) and Group II (spouse, children aged 21+, parents/grandparents) receive a 99% bonification on the tax liability — meaning the effective tax is virtually zero regardless of the inheritance amount. Since July 2025 (Law 2/2025), Group III (siblings, nieces/nephews, in-laws) also benefits from a 50% bonification. Group IV (unrelated parties) receives no regional bonification.
How much inheritance tax do you pay in Andalusia?
Andalusia offers two major advantages: a kinship reduction of €1,000,000 for Groups I and II (spouse, children, parents), and a 99% bonification on the tax liability. In practice, direct family inheritance results in zero tax for the vast majority of cases. Inheritances above €1M for Groups I and II are subject to tax on the excess, but still receive the 99% bonification. Group III receives no regional bonification.
How does the Catalonia inheritance tax bonification work for adult children?
In Catalonia, children aged 21 or over (Group II, non-spouse) benefit from a sliding bonification computed using the weighted-average method (percentatge mitjà ponderat): the overall bonification percentage decreases as the taxable base increases. For an inheritance of €150,000, the bonification is 58.33% (€100,000 at 60% + €50,000 at 55%, divided by €150,000). The spouse receives a flat 99% bonification. Important: if the heir claims any special reduction (family business, shareholdings, cultural heritage), they forfeit the bonification entirely (Art. 58 bis para. 4, Llei 19/2010).
How much inheritance tax in the Canary Islands?
Since September 2023, the Canary Islands apply a 99.9% bonification for Groups I, II and III — making tax virtually nil for direct family members and 2nd/3rd degree collaterals. Only Group IV (unrelated heirs) falls outside the bonification. This is one of the most favourable inheritance tax regimes in Spain.
What are the Spanish inheritance tax kinship groups?
Spanish inheritance tax classifies heirs into four groups that determine the kinship reduction and multiplier coefficient. Group I: descendants and adoptees under 21. Group II: descendants and adoptees aged 21+, spouse, ascendants and adoptive parents. Group III: second- and third-degree collaterals by blood or marriage (siblings, uncles/aunts, nieces/nephews, in-laws). Group IV: fourth-degree or further collaterals and unrelated parties.
Do non-residents pay Spanish inheritance tax?
Yes. Non-residents who inherit Spanish-sited assets are subject to ISD. Since the European Court of Justice ruling in the Feijoo case (C-127/12), non-residents from EU/EEA countries are entitled to apply the most favourable regional rules — either those of the autonomous community where the assets are located, or the deceased's community of residence. Non-residents from non-EU countries may be subject to the less favourable state rules unless a bilateral tax treaty provides otherwise.
Inheritance Tax Planning
Our ISD specialists assess your specific situation, apply the correct regional reductions and bonifications, and guide you through the settlement process.