Editorial transparency and use of artificial intelligence
This article forms part of the CostaLuz Lawyers blog and is published for general informational and educational purposes only. It was prepared with the assistance of artificial intelligence tools and, before publication, was substantively reviewed and editorially approved by Maria de Castro, a Spanish-qualified lawyer registered with the Cádiz Bar Association under number 2745, founder of CostaLuz Lawyers and the person responsible for the editorial review of the published content.
This article does not constitute legal, tax, immigration, employment, estate-planning or investment advice and does not replace an individual assessment and the professional work of the appropriate CostaLuz Lawyers specialist. No action or omission should be based solely on this information.
Spanish Inheritance Tax Calculator
Important: Spanish succession follows two distinct paths depending on whether the deceased left a valid will (testate) or not (intestate). The intestate path requires a Declaration of Intestate Heirs (Declaración de Herederos Abintestato) — a step not needed when a will exists. Learn more about the succession process →
Use this free calculator to estimate the inheritance tax (Impuesto sobre Sucesiones y Donaciones) that may apply when inheriting assets in Spain. Under Spanish law, rates, allowances, and regional bonuses vary depending on the inheritance value, your relationship to the deceased, and the Autonomous Community.
Disclaimer: This calculator provides estimates only based on general Spanish inheritance tax brackets and standard regional bonuses. Actual liability depends on many individual factors. Consult a qualified lawyer for your specific case.
Estimate Your Spanish Inheritance Tax
How Spanish Inheritance Tax Works
Under Spanish law, inheritance tax is paid by the person receiving the inheritance, not the estate. It applies to anyone inheriting assets in Spain — resident or non-resident.
Key Factors
- Value: progressive brackets from 7.65% to 34% at state level
- Relationship: closer relatives get larger allowances and lower multipliers
- Region: Autonomous Communities set their own bonuses (up to 99% reduction)
- Pre-existing wealth: heirs with significant wealth pay a surcharge
Regional Differences
- Andalucía & Madrid: 99% bonus for close relatives — virtually no tax
- Canary Islands: 99.8% bonus for Groups I & II
- Catalonia: up to 60% reduction for close family
- Valencia: 50% bonus for Groups I & II
- Non-residents: since 2015 can apply the most favourable regional rules (EU case law)
How to Reduce Your Spanish Inheritance Tax
- Make a Spanish will to avoid foreign probate delays
- Habitual residence reduction: up to 95% on the family home value (capped at €122,606.47/heir)
- Life insurance exemptions: up to €9,195.49 for Group I/II beneficiaries
- Professional estate planning: correct ownership structures make a significant difference
This calculator and article provide estimates and general information only. They do not constitute legal or tax advice. Always consult a qualified lawyer for your specific circumstances.
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Related: Is a Spanish Will Valid in the UK? Cross-Border Estate Planning Explained
For a complete overview of taxation in Spain, see our Your Guide to Spanish Tax.
Disclaimer: This information is provided for general guidance purposes only and does not constitute personalised tax or legal advice. Each case must be assessed individually according to the client’s specific circumstances. It is essential to consult a qualified specialist before taking any action or making any decision.
Legal Notice: The content on this page is provided for general informational and educational purposes only. It does not constitute legal advice and should not be relied upon as such. No action should be taken based solely on this content without first seeking independent professional legal counsel. Each case requires individual assessment based on its specific circumstances. CostaLuz Lawyers accepts no liability for actions taken or not taken based on this content.
If you think the property’s official valuation is higher than it should be, see how to challenge a property valuation for Spanish inheritance tax.
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