ESSpain Inheritance & Gift TaxTaxes

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 (€).

Calculated Result

Final Net Tax Due to Tax Authority

€0

Calculator Inputs

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Calculation Methodology

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).

Important Legal & Educational Disclaimer

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

This calculator is designed for educational and informational purposes only based on public statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimations. Always verify with the relevant official authorities or a certified professional advisor.

Frequently Asked Questions

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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