Which region's tax rules apply to an estate in Spain?

Inheritance tax is governed by the Autonomous Community where the deceased was habitually resident for the majority of the 5 years preceding death.

What is the statutory deadline for filing inheritance tax in Spain?

The statutory deadline is 6 months from the date of death, extendable by an additional 6 months upon timely application.

ESSpain Inheritance & Gift TaxSteuern

Spain Inheritance & Gift Tax Calculator 2026 (Impuesto sobre Sucesiones ISD)

Calculate statutory Spanish Inheritance and Gift Tax (Impuesto sobre Sucesiones y Donaciones - ISD) by Autonomous Community: model regional 99% tax relief bonifications (Madrid, Andalusia, Galicia, Balearic Islands) for direct line family transfers in EUR (€).

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Berechnetes Ergebnis

Final Net Tax Due to Tax Authority

€0

Eingabedaten

Net Inherited / Donated Value (EUR €)

€

Schnellauswahl:

Autonomous Community

Kinship Group

Berechnetes Ergebnis

Final Net Tax Due to Tax Authority

€0

Savings from Regional Tax Rebates

€0

Theoretical Gross Tax (Before Rebates)

€0

Berechnungsmethodik

Taxable Base = Inherited Share - Statutory Kinship Allowance (Group I & II direct family). Base Tax = Taxable Base * Progressive Scale (7.65% to 34%). Final Tax Payable = Base Tax minus regional percentage bonification (e.g. 99% in Madrid/Andalusia).

Wichtiger rechtlicher Hinweis

This tool models inheritance tax under state Law 29/1987 and applicable regional Autonomous Community statutory rebates.

Dieser Rechner dient ausschließlich Informations- und Bildungszwecken. Die Ergebnisse stellen keine verbindliche Finanz-, Steuer- oder Rechtsberatung dar.

Häufig gestellte Fragen

Regions including Madrid, Andalusia, Galicia, Balearic Islands, Valencia, Murcia, and Castilla y León offer a 99% tax reduction for direct descendants, spouses, and parents.

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Spain Inheritance & Gift Tax Calculator 2026 (Impuesto sobre Sucesiones ISD)

Eingabedaten

Berechnungsmethodik

Wichtiger rechtlicher Hinweis

Häufig gestellte Fragen

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