Spain Inheritance Tax Calculator 2026

Q: Who pays inheritance tax in Spain?

Each heir or legatee pays on what they receive, not the estate as a whole. If three siblings inherit equal shares, each files their own return (or a joint one with separate amounts) and applies their own allowances, multiplier and tax credits.

Q: Which region's rules apply to an inheritance?

Those of the region where the deceased had their habitual residence: the one where they spent the most days in the five years before death. Where the heirs live does not matter, nor in general where the assets are located (property is treated separately if the deceased did not live in Spain).

Q: What is the deadline to pay Spanish inheritance tax?

Six months from the date of death. You can request a further six months, but only within the first five months; if granted, late-payment interest is charged for the extension period. Filing late without an extension triggers surcharges.

Q: What is the taxable base of an inheritance?

The net value of what each heir receives: their share of the assets (valued at the date of death; property at least at its Cadastre reference value) minus their share of the debts and deductible expenses such as the funeral, plus the household contents allowance (ajuar doméstico) where it applies.

Q: Why does a child pay almost nothing in some regions and a lot in others?

Because regions can set their own allowances, rates, multipliers and tax credits. Ten of them give children and spouses a credit of 99% or more of the tax with no cap, while others, such as Asturias or Catalonia, use allowances or credits that run out as the inheritance grows.

Q: How much do siblings and nephews pay?

Far more than children: a small allowance (about €8,000 in most regions), a multiplier of 1.5882 or higher and, except in places such as the Canary Islands, Madrid, the Balearic Islands, Cantabria or the Valencian Community, no tax credit.

Q: Does it work for Navarre or the Basque Country?

No. Navarre, Álava, Bizkaia and Gipuzkoa have their own (foral) inheritance tax with very different rules. The calculator covers the 15 common-regime regions; Ceuta and Melilla are not modelled either.

Estimate how much inheritance tax (Impuesto sobre Sucesiones) you will pay in Spain, based on the region where the deceased lived, your relationship to them, what you inherit and your existing wealth. It applies the state and regional rules in force for deaths in 2026 and shows the calculation step by step.

Rules reviewed in October 2026 against the BOE, regional legislation and the Ministry of Finance report "Tributación autonómica. Medidas 2026". · Tamara Sutil Moral

Region where the deceased lived

Your relationship to the deceased

Your age

Net value you inherit (taxable base, €)

Your existing wealth (€)

Main home and more options

Value of the deceased's main home included in the estate (€)

Share of that home you inherit (%)

Tax to pay

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Effective rate

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Kinship group

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Indicative estimate, not an official calculation. The actual tax depends on the tax value of each asset, how the estate is divided, holding-period requirements and circumstances this calculator does not cover. Before filing or making decisions (accepting, renouncing or allocating assets), consult a tax adviser, a notary or your regional tax office.

How Spanish inheritance tax is calculated, step by step

Taxable base (base imponible): the net value of what you receive. Your assets (property, cash, investments, vehicles…) are added at market value, or at the Cadastre reference value if higher, minus your share of the deceased's debts and last-illness and funeral costs. The household contents allowance is included where it applies. This is the figure to enter in the calculator.
Allowances (reducciones): the ones you are entitled to are deducted. The main one is the kinship allowance, set by the state at €15,956.87 for children aged 21 or over, spouses and parents, and improved by most regions (up to €1,000,000 in Andalusia and Galicia). If you inherit the deceased's main home and are their spouse, descendant or ascendant, you can also deduct 95% to 100% of its value, within limits. The result is the net taxable base (base liquidable).
Rates: a progressive scale is applied to the net taxable base. The state scale runs from 7.65% to 34%; several regions have their own, and some apply a lower one to children and spouses (Galicia, the Balearic Islands). The result is the gross tax (cuota íntegra).
Multiplier (coeficiente multiplicador): the gross tax is multiplied by a factor that rises with the wealth you already had and with how distant the relationship is: 1 for children and spouses with less than about €400,000, 1.5882 for siblings and nephews and 2 for cousins or unrelated people. This gives the tax liability (cuota tributaria).
Tax credits (bonificaciones): finally, the region may waive a percentage of the liability: 99% in Madrid, Andalusia, Murcia or the Valencian Community for children and spouses, 100% in Cantabria and the Balearic Islands, or falling percentages in Catalonia and Castilla-La Mancha. What is left is what you pay.

Example: a 30-year-old child inherits €300,000 in Catalonia

Taxable base: €300,000 (no main home and no significant prior wealth).
Catalan kinship allowance for a child: €100,000. Net taxable base: €200,000.
Catalan scale: €3,500 on the first €50,000, €11,000 on the next €100,000 at 11% and the rest at 17%. Gross tax: €23,000.00.
Multiplier: 1 (prior wealth below €500,000). Tax liability: €23,000.00.
Catalan Group II credit: the weighted average percentage for €300,000 is 55% (60% of the first €100,000, 55% of the next €100,000 and 50% of the rest). Credit: €12,650.00.
To pay: €10,350.00, an effective rate of 3.45% on the inheritance.

With the same inheritance, that child would pay €0.00 in Andalusia (€1,000,000 allowance) and €0.00 in Asturias, because it does not exceed the €300,000 allowance there. But on €400,000 they would pay €23,120.00 in Asturias: the €100,000 above the allowance is taxed on a scale for children and spouses that starts at 21.25%.

How much does a 30-year-old child pay in each region?

Inheritance tax for a 30-year-old child inheriting €200,000 or €500,000 (taxable base), with no main home and prior wealth below €400,000, sorted from lowest to highest for €500,000. The effective rate is shown under each amount. On €200,000 the child pays nothing in 8 regions; on €500,000 the most expensive is Asturias, at €48,620.

Region	Inherits €200,000	Inherits €500,000
Andalusia	€0 0%	€0 0%
Aragon	€0 0%	€0 0%
Balearic Islands	€0 0%	€0 0%
Cantabria	€0 0%	€0 0%
Extremadura	€0 0%	€0 0%
Galicia	€0 0%	€0 0%
Canary Islands	€27 0.01%	€104 0.02%
Castile and León	€0 0%	€124 0.02%
Valencian Community	€125 0.06%	€818 0.16%
Madrid	€282 0.14%	€1,059 0.21%
La Rioja	€283 0.14%	€1,060 0.21%
Murcia	€283 0.14%	€1,077 0.22%
Castilla-La Mancha	€1,413 0.71%	€21,204 4.24%
Catalonia	€3,825 1.91%	€27,930 5.59%
Asturias	€0 0%	€48,620 9.72%

What about a sibling? €100,000 inherited by a brother or sister

Group III relatives bear a much heavier burden. A 50-year-old sibling with prior wealth below €400,000 who inherits €100,000 would pay the following. The gap between Canary Islands (€17) and Murcia (€17,668) shows the weight of regional credits. For the Balearic Islands it assumes the deceased left no descendants.

Region	Tax	Effective rate
Canary Islands	€17	0.02%
Balearic Islands	€5,651	5.65%
Cantabria	€6,686	6.69%
Madrid	€8,826	8.83%
Catalonia	€12,896	12.9%
Valencian Community	€13,337	13.34%
Galicia	€13,372	13.37%
Aragon	€15,871	15.87%
Andalusia	€16,530	16.53%
Asturias	€17,659	17.66%
Castile and León	€17,668	17.67%
Castilla-La Mancha	€17,668	17.67%
Extremadura	€17,668	17.67%
La Rioja	€17,668	17.67%
Murcia	€17,668	17.67%

Why the tax varies so much between regions

Inheritance tax is a state tax, but it is ceded to the regions, which keep all the revenue and can regulate four elements: allowances, the rate scale, the prior-wealth multipliers and deductions or credits against the tax. State law only applies where a region has not legislated.

Each region has used these tools differently. Andalusia, Galicia and Extremadura chose huge allowances (€500,000 to €1,000,000), so most inheritances by children are never taxed at all. Madrid, Murcia, La Rioja, Castile and León and the Valencian Community keep moderate allowances but waive 99% of the tax, and Cantabria and the Balearic Islands 100%. Catalonia and Castilla-La Mancha give credits that shrink as the inheritance grows, and Asturias combines a €300,000 allowance with a very high regional scale for anything above it.

That is why on small inheritances from parents to children the tax is almost symbolic across Spain, while on inheritances of several hundred thousand euros, or between siblings and nephews, the deceased's region of residence can mean tens of thousands of euros of difference.

Deadlines, who pays and where to file

Who pays: each heir or legatee on their own acquisition. The spouse, the children and any other heirs work out their tax separately.
Which rules apply: those of the region where the deceased spent the most days of habitual residence during the five years before death.
Deadline: six months from the date of death (article 67 of the tax's Regulation).
Extension: another six months can be requested, always within the first five months. If granted, late-payment interest runs from the end of the original deadline (article 68).
Where: with that region's tax office, usually by self-assessment. Many regions require filing on time to keep the tax credit.
Other taxes: if you inherit urban property, the town hall also charges the municipal land value tax (plusvalía), which is not included here.

What this calculator does not include

To keep the result reliable, the calculator only applies rules that can be modelled safely. It does not include: disability, life insurance, family business, farm or cultural asset allowances; the household contents allowance (add it to the taxable base yourself where it applies); usufruct and bare ownership; accumulation of earlier gifts; the main-home relief for collateral relatives over 65 who lived with the deceased; the foral systems of Navarre and the Basque Country; or Ceuta and Melilla. In Galicia and Aragon the main-home relief is not modelled. Each region's specific points are listed below.

Rules applied in each region (deaths in 2026)

Summary of what the calculator applies in each region, with its legal basis (in Spanish). Figures come from the Spanish Ministry of Finance report "Tributación autonómica. Medidas 2026" (updated 23 September 2026) and the laws cited. Where a region does not regulate an element, the state law (Ley 29/1987) applies.

Andalusia

Kinship allowance: Group I €1,000,000; Group II €1,000,000; Group III €10,000; Group IV €0.
Rates: regional, 7% – 26%.
Multipliers: flat: 1 / 1.5 / 1.9 (Groups I-II / III / IV).
Tax credit (bonificación): Group I 99%; spouse 99%; children 21+ 99%; other descendants 21+ 99%; ascendants 99%.
Main home: 99%, no cap; spouse, descendants and ascendants.
Not modelled: Disability and family-business reductions.

Legal basis: Ley 5/2021: art. 27 (vivienda 99 % sin límite, 3 años), art. 28 (parentesco: 1.000.000 € Grupos I y II, 10.000 € Grupo III), art. 37 (tarifa 7 %-26 %), art. 38 (coeficientes 1,0 / 1,5 / 1,9), art. 39 (bonificación 99 % Grupos I y II).

Sources: Ministry of Finance, Tributación autonómica 2026, ch. IV (Andalucía pp. 218-224)

Aragon

Kinship allowance: Group I €15,956.87 + €3,990.72 per year under 21, max €47,858.59; Group II €15,956.87; Group III siblings €15,000, others €7,993.46; Group IV €0.
Children under 18: 100% allowance up to €3,000,000.
Regional allowance: spouse, descendants and ascendants top their allowances up to €500,000 in total.
Rates: state scale, 7.65% – 34%.
Multipliers: state (1 to 1.2 in Groups I-II; 1.5882 to 1.9059 in III; 2 to 2.4 in IV).
Tax credit (bonificación): Group I 99%.
Main home: not modelled in this calculator (see below).
Not modelled: 100% main-home reduction (cap €200,000) and 65% bonus on the home's share of the tax if worth ≤ €300,000; extra €150,000 on the spouse's limit per minor child living with them; €575,000 limit with 33-64% disability; prior gifts that reduce the €500,000 limit; stepchildren.

Legal basis: TR D.Leg. 1/2005: art. 131-1 (hijos menores de edad: 100 % hasta 3.000.000 €), art. 131-5 (cónyuge, ascendientes y descendientes: 100 % de la base con el límite conjunto de 500.000 € para todas las reducciones), art. 131-9 (hermanos: 15.000 €), art. 131-12 (bonificación 99 % Grupo I). Tarifa y coeficientes estatales.

Sources: Ministry of Finance, Tributación autonómica 2026, ch. IV (Aragón pp. 273-282)

Asturias

Kinship allowance: Group I €300,000; Group II €300,000; Group III €7,993.46; Group IV €0.
Rates: regional, 7.65% – 36.5%; Groups I and II: 21.25% – 36.5%.
Multipliers: regional, wealth bands €402,678.11 / €2,007,380.43 / €4,020,770.98; Groups I-II 1 to 1.2, Group III 1.5882 to 1.9059, Group IV 2 to 2.4. Group I: 0 / 0.02 / 0.03 / 0.04.
Tax credit (bonificación): none.
Main home: 99% to 95% depending on value, cap of €122,606.47 per heir; spouse, descendants and ascendants.
Not modelled: 100% bonus for disability ≥ 65%; family-business and farm reductions. The home percentage is picked using the value you enter (the part of the property in the estate).

Legal basis: TR D.Leg. 2/2014: art. 17 (reducción de 300.000 € Grupos I y II), art. 17 bis (vivienda: 99 %-95 % según valor, resto de límites estatales: 122.606,47 €), art. 21.1 (tarifa general hasta 36,5 %), art. 21.2 (tarifa Grupos I y II desde 21,25 %), art. 22 (coeficiente 0 a 0,04 para el Grupo I; resto, art. 22 LISD).

Sources: Ministry of Finance, Tributación autonómica 2026, ch. IV (Asturias pp. 225-233) · Principado de Asturias — TR D.Leg. 2/2014 de tributos cedidos (texto actualizado, Ministerio de Hacienda)

Balearic Islands

Kinship allowance: Group I €25,000 + €6,250 per year under 21, max €50,000; Group II €25,000; Group III €8,000; Group IV €1,000.
Rates: regional, 7.65% – 34%; Groups I and II: 1% – 20%.
Multipliers: regional, wealth bands €400,000 / €2,000,000 / €4,000,000; Groups I-II 1 to 1.2, Group III (blood relatives and in-laws in direct line) 1.2706 to 1.5247, Group IV 1.7 to 2.04. Collateral in-laws: 1.6575 to 1.955.
Tax credit (bonificación): Group I 100%; spouse 100%; children 21+ 100%; other descendants 21+ 100%; ascendants 100%; siblings 60% (no descendants of the deceased) or 35%; nephews/nieces and uncles/aunts 60% (no descendants of the deceased) or 35%; in-laws in direct line 35%; collateral in-laws 35%.
Main home: 100%, cap of €331,859.70 per heir; spouse, descendants and ascendants.
Not modelled: €378,211.68 home cap in Ibiza and Formentera (the Mallorca/Menorca cap is used); the condition of declaring property at no more than the reference value + 20% to get the bonus.

Legal basis: TR D.Leg. 1/2014: art. 21 (parentesco), art. 23 y DA 5.ª (vivienda 100 %, límite 270.151,20 € elevado por la Orden 13/2026 a 331.859,70 € en Mallorca y Menorca y 378.211,68 € en Ibiza y Formentera), art. 33 (tarifas; Grupos I y II del 1 % al 20 %), art. 34 (coeficientes y salto de tramo), art. 36 (bonificación 100 % Grupos I y II), art. 36 bis (Grupo III: 60 % colaterales de 2.º-3.er grado por consanguinidad sin descendientes; 35 % resto).

Sources: Ministry of Finance, Tributación autonómica 2026, ch. IV (Illes Balears pp. 309-326) · Illes Balears — TR D.Leg. 1/2014 de tributos cedidos (texto actualizado, Ministerio de Hacienda), art. 34

Canary Islands

Kinship allowance: Group I by age: under 10, €138,650, under 15, €92,150, under 18, €57,650, under 21, €40,400; Group II spouse €40,400, children €23,125, other descendants €18,500, ascendants €18,500; Group III €9,300; Group IV €0.
Heirs aged 75+: extra €125,000 allowance.
Rates: state scale, 7.65% – 34%.
Multipliers: state (1 to 1.2 in Groups I-II; 1.5882 to 1.9059 in III; 2 to 2.4 in IV).
Tax credit (bonificación): Group I 99.9%; spouse 99.9%; children 21+ 99.9%; other descendants 21+ 99.9%; ascendants 99.9%; siblings 99.9%; nephews/nieces and uncles/aunts 99.9%; in-laws in direct line 99.9%; collateral in-laws 99.9%.
Main home: 99%, cap of €200,000 for the whole home, shared pro rata; spouse and descendants.
Not modelled: The home reduction requires the property to be in the Canary Islands.

Legal basis: TR D.Leg. 1/2009: art. 20 (parentesco; Grupo I según edad), art. 20 ter (75 años o más: 125.000 €), art. 22 ter (vivienda 99 %, límite 200.000 € por el valor conjunto prorrateado; cónyuge y descendientes), art. 24 ter (bonificación 99,9 % Grupos I, II y III). Tarifa y coeficientes estatales.

Sources: Ministry of Finance, Tributación autonómica 2026, ch. IV (Canarias pp. 287-297) · Canarias — TR D.Leg. 1/2009 de tributos cedidos (texto actualizado, Ministerio de Hacienda), arts. 20 ter y 22 ter

Cantabria

Kinship allowance: Group I €50,000 + €5,000 per year under 21; Group II €50,000; Group III siblings €25,000, others €8,000; Group IV €0.
Rates: state scale, 7.65% – 34%.
Multipliers: regional, wealth bands €403,000 / €2,007,000 / €4,020,000; Groups I-II 1 to 1.2, Group III 1.5882 to 1.9059, Group IV 2 to 2.4.
Tax credit (bonificación): Group I 100%; spouse 100%; children 21+ 100%; other descendants 21+ 100%; ascendants 100%; siblings 50%.
Main home: 95%, cap of €125,000 per heir; spouse, descendants and ascendants.
Not modelled: Treating guardians in Groups III-IV as descendants.

Legal basis: TR D.Leg. 62/2008: art. 5.A).1 (parentesco), art. 5.A).5 (vivienda: límite 125.000 € por sujeto pasivo, 5 años), art. 6.1 (tarifa estatal), art. 7 (coeficientes), art. 8.1 (bonificación 100 % Grupos I y II; 50 % hermanos).

Sources: Ministry of Finance, Tributación autonómica 2026, ch. IV (Cantabria pp. 234-238)

Castilla-La Mancha

Kinship allowance: Group I €15,956.87 + €3,990.72 per year under 21, max €47,858.59; Group II €15,956.87; Group III €7,993.46; Group IV €0.
Rates: state scale, 7.65% – 34%.
Multipliers: state (1 to 1.2 in Groups I-II; 1.5882 to 1.9059 in III; 2 to 2.4 in IV).
Tax credit (bonificación): Group I 100% down to 80% by net taxable base; spouse 100% down to 80% by net taxable base; children 21+ 100% down to 80% by net taxable base; other descendants 21+ 100% down to 80% by net taxable base; ascendants 100% down to 80% by net taxable base.
Main home: 95%, cap of €122,606.47 per heir; spouse, descendants and ascendants.
Not modelled: Disability and family-business reductions; 95% bonus for disability ≥ 65%.

Legal basis: Ley 8/2013: art. 17.1 (bonificación Grupos I y II del 100 % al 80 % según la base liquidable: < 175.000 €, 100 %; < 225.000 €, 95 %; < 275.000 €, 90 %; < 300.000 €, 85 %; resto, 80 %). Reducciones, tarifa y coeficientes estatales.

Sources: Ministry of Finance, Tributación autonómica 2026, ch. IV (Castilla-La Mancha pp. 283-286)

Castile and León

Kinship allowance: Group I €60,000 + €6,000 per year under 21; Group II €60,000; Group III €7,993.46; Group IV €0.
Regional allowance: spouse, descendants and ascendants top their allowances up to €400,000 in total.
Rates: state scale, 7.65% – 34%.
Multipliers: state (1 to 1.2 in Groups I-II; 1.5882 to 1.9059 in III; 2 to 2.4 in IV).
Tax credit (bonificación): Group I 99%; spouse 99%; children 21+ 99%; other descendants 21+ 99%; ascendants 99%.
Main home: 95%, cap of €122,606.47 per heir; spouse, descendants and ascendants.
Not modelled: Disability and family-business reductions.

Legal basis: TR D.Leg. 1/2013: art. 13.1.a) y b) (60.000 €, más 6.000 € por año menos de 21 en el Grupo I), art. 13.1.c) (reducción variable hasta que el total de reducciones alcance 400.000 €), art. 17 bis (bonificación 99 % Grupos I y II). Tarifa y coeficientes estatales.

Sources: Ministry of Finance, Tributación autonómica 2026, ch. IV (Castilla y León pp. 337-341)

Catalonia

Kinship allowance: Group I €100,000 + €12,000 per year under 21, max €196,000; Group II spouse €100,000, children €100,000, other descendants €50,000, ascendants €30,000; Group III €8,000; Group IV €0.
Heirs aged 75+: extra €275,000 allowance (Group II).
Rates: regional, 7% – 32%.
Multipliers: regional, wealth bands €500,000 / €2,000,000 / €4,000,000; Groups I-II 1 to 1.2, Group III 1.5882, Group IV 2.
Tax credit (bonificación): Group I 99% down to 20% by taxable base; spouse 99%; children 21+ 60% down to 0% by taxable base; other descendants 21+ 60% down to 0% by taxable base; ascendants 60% down to 0% by taxable base.
Main home: 95%, cap of €500,000 for the whole home, shared pro rata (at least €180,000 per heir); spouse, descendants and ascendants.
Not modelled: Treating stepchildren and mutual-support cohabitants as children; losing the bonus when family-business or other claimed reductions are used; bonus for relatives of gender-violence victims.

Legal basis: Libro sexto del Código tributario de Cataluña (D.Leg. 1/2024): art. 631-2 (parentesco), art. 631-4 (Grupo II de 75 años o más: 275.000 €), arts. 631-17 a 631-19 (vivienda 95 %, límite 500.000 € prorrateado, mínimo 180.000 € por persona), art. 633-1 (tarifa 7 %-32 %), art. 633-3 (coeficientes), art. 633-4 (bonificación 99 % cónyuge; Grupo I del 99 % al 20 % y resto del Grupo II del 60 % al 0 %, porcentaje medio ponderado según la base imponible).

Sources: Ministry of Finance, Tributación autonómica 2026, ch. IV (Cataluña pp. 190-205)

Valencian Community

Kinship allowance: Group I €100,000 + €8,000 per year under 21, max €156,000; Group II €100,000; Group III €7,993.46; Group IV €0.
Rates: regional, 7.65% – 34%.
Multipliers: regional, wealth bands €390,657.87 / €1,965,309.58 / €3,936,629.28; Groups I-II 1 to 1.2, Group III 1.5882 to 1.9059, Group IV 2 to 2.4.
Tax credit (bonificación): Group I 99%; spouse 99%; children 21+ 99%; other descendants 21+ 99%; ascendants 99%; siblings 25%; nephews/nieces and uncles/aunts 25%.
Main home: 95%, cap of €150,000 per heir; spouse, descendants and ascendants.
Not modelled: The 25% bonus for siblings, nephews/nieces and uncles/aunts only applies to deaths from 1 June 2026 (0% before); from 1 June 2027 it rises to 50%. 99% disability bonus.

Legal basis: Ley 13/1997 (redacción de la Ley 5/2026): art. 10.1.a) (Grupo I 100.000 € + 8.000 € por año menos de 21, máx. 156.000 €; Grupo II 100.000 €), art. 10.1.c) (vivienda: límite 150.000 €, 5 años), art. 11 (tarifa), art. 12 (coeficientes), art. 12 bis (bonificación 99 % Grupos I y II; 25 % colaterales de 2.º y 3.er grado por consanguinidad desde el 1-6-2026, 50 % desde el 1-6-2027).

Sources: Ministry of Finance, Tributación autonómica 2026, ch. IV (Comunitat Valenciana pp. 258-272)

Extremadura

Kinship allowance: Group I €500,000; Group II €500,000; Group III €7,993.46; Group IV €0.
Rates: state scale, 7.65% – 34%.
Multipliers: state (1 to 1.2 in Groups I-II; 1.5882 to 1.9059 in III; 2 to 2.4 in IV).
Tax credit (bonificación): Group I 99%; spouse 99%; children 21+ 99%; other descendants 21+ 99%; ascendants 99%.
Main home: 95%, cap of €122,606.47 per heir; spouse, descendants and ascendants.
Not modelled: Treating heirs with a special bond (cohabitants, partner's children) as Groups I-II; disability and family-business reductions.

Legal basis: TR D.Leg. 1/2018: art. 17 (reducción de 500.000 € Grupos I y II, desde 2024), art. 20 (bonificación 99 % Grupos I y II, si se autoliquida en plazo). Tarifa y coeficientes estatales.

Sources: Ministry of Finance, Tributación autonómica 2026, ch. IV (Extremadura pp. 298-308)

Galicia

Kinship allowance: Group I €1,000,000 + €100,000 per year under 21, max €1,500,000; Group II €1,000,000; Group III €25,000; Group IV €0.
Rates: state scale, 7.65% – 34%; Groups I and II: 5% – 18%.
Multipliers: regional, wealth bands €402,678.11 / €2,007,380.43 / €4,020,770.98; Groups I-II 1, Group III 1.5882 to 1.9059, Group IV 2 to 2.4.
Tax credit (bonificación): Group I 99%.
Main home: not modelled in this calculator (see below).
Not modelled: Main-home reduction (100% spouse or 99-95% by value, cap €600,000); the 2026 rule that kinship reductions are used once across several acquisitions from the same deceased.

Legal basis: TR D.Leg. 1/2011: art. 6.Dos (Grupo I 1.000.000 € + 100.000 € por año menos de 21, máx. 1.500.000 €; Grupo II 1.000.000 €; Grupo III 25.000 €), art. 9.a) (tarifa Grupos I y II del 5 % al 18 %), art. 9.c) (Grupos III y IV, igual a la estatal), art. 10 (coeficientes: 1 en Grupos I y II), art. 11.Uno (deducción 99 % Grupo I).

Sources: Ministry of Finance, Tributación autonómica 2026, ch. IV (Galicia pp. 206-217)

Madrid

Kinship allowance: Group I €16,000 + €4,000 per year under 21, max €48,000; Group II €16,000; Group III €8,000; Group IV €0.
Rates: regional, 7.65% – 34%.
Multipliers: regional, wealth bands €403,000 / €2,008,000 / €4,021,000; Groups I-II 1 to 1.2, Group III 1.5882 to 1.9059, Group IV 2 to 2.4.
Tax credit (bonificación): Group I 99%; spouse 99%; children 21+ 99%; other descendants 21+ 99%; ascendants 99%; siblings 50%; nephews/nieces and uncles/aunts 50%; in-laws in direct line 50%; collateral in-laws 50%.
Main home: 95%, cap of €123,000 per heir; spouse, descendants and ascendants.
Not modelled: The bonuses only cover assets declared on time or without a prior request from the tax office.

Legal basis: TR D.Leg. 1/2010: art. 21.Uno.1 (parentesco), art. 21.Uno.4 (vivienda: límite 123.000 €, 5 años), art. 23 (tarifa), art. 24 (coeficientes), art. 25.1 (bonificación 99 % Grupos I y II; 50 % Grupo III desde el 1-7-2025).

Sources: Ministry of Finance, Tributación autonómica 2026, ch. IV (Madrid pp. 327-336)

Murcia

Kinship allowance: Group I €15,956.87 + €3,990.72 per year under 21, max €47,858.59; Group II €15,956.87; Group III €7,993.46; Group IV €0.
Rates: regional, 7.65% – 36.5%.
Multipliers: state (1 to 1.2 in Groups I-II; 1.5882 to 1.9059 in III; 2 to 2.4 in IV).
Tax credit (bonificación): Group I 99%; spouse 99%; children 21+ 99%; other descendants 21+ 99%; ascendants 99%.
Main home: 95%, cap of €122,606.47 per heir; spouse, descendants and ascendants.
Not modelled: Family-business and cultural-asset reductions.

Legal basis: TR D.Leg. 1/2010: art. 3.Cinco (deducción 99 % Grupos I y II), art. 5 (tarifa con tipo máximo del 36,5 %). Reducciones por parentesco y coeficientes estatales.

Sources: Ministry of Finance, Tributación autonómica 2026, ch. IV (Región de Murcia pp. 246-257)

La Rioja

Kinship allowance: Group I €15,956.87 + €3,990.72 per year under 21, max €47,858.59; Group II €15,956.87; Group III €7,993.46; Group IV €0.
Rates: state scale, 7.65% – 34%.
Multipliers: state (1 to 1.2 in Groups I-II; 1.5882 to 1.9059 in III; 2 to 2.4 in IV).
Tax credit (bonificación): Group I 99%; spouse 99%; children 21+ 99%; other descendants 21+ 99%; ascendants 99%.
Main home: 95%, cap of €122,606.47 per heir; spouse, descendants and ascendants.
Not modelled: Extension of the 99% deduction to people who lived with the deceased for 15 years.

Legal basis: Ley 10/2017: art. 35.4 (reducción propia del 95 % de la vivienda, límite 122.606,47 €, 5 años), art. 37.2 (deducción 99 % Grupos I y II, desde 2024 sin límite de base). Reducciones por parentesco, tarifa y coeficientes estatales.

Sources: Ministry of Finance, Tributación autonómica 2026, ch. IV (La Rioja pp. 239-245)

Frequently asked questions

Who pays inheritance tax in Spain?

Each heir or legatee pays on what they receive, not the estate as a whole. If three siblings inherit equal shares, each files their own return (or a joint one with separate amounts) and applies their own allowances, multiplier and tax credits.

Which region's rules apply to an inheritance?

Those of the region where the deceased had their habitual residence: the one where they spent the most days in the five years before death. Where the heirs live does not matter, nor in general where the assets are located (property is treated separately if the deceased did not live in Spain).

What is the deadline to pay Spanish inheritance tax?