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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.
Fast Answer: Spanish inheritance tax is calculated at regional level, with rates from 7.65% to 34%, plus multipliers based on the heir’s relationship to the deceased and pre-existing wealth. Andalucía offers up to a €1,000,000 exemption for close relatives.
How Spanish Inheritance Tax Works
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Spain’s inheritance tax (Impuesto sobre Sucesiones y Donaciones) is a national tax administered by each autonomous community. This means the rates, allowances, and deductions vary enormously depending on where the deceased lived or where the assets are located.
Understanding the Two Paths of Spanish Succession
The succession process in Spain follows one of two distinct paths, depending on whether the deceased left a valid will. It is essential to understand which applies, as the steps and documentation differ significantly.
If There Is a Spanish Will (Testate Succession)
- Obtain the death certificate (Certificado de Defuncion)
- Request the Certificate of Last Will (Certificado de Ultimas Voluntades) — this confirms whether a will was registered, NOT who the heirs are
- Obtain an authorised copy of the will from the notary who held it
- The will identifies the heirs and the distribution of assets
- All heirs sign the Acceptance and Adjudication deed before a Spanish notary
- Pay Inheritance Tax (Impuesto de Sucesiones) within 6 months
- Register the property transfer at the Land Registry
If There Is No Will (Intestate Succession)
- Obtain the death certificate
- Request the Certificate of Last Will — this will confirm that NO will was registered
- Obtain a Declaration of Intestate Heirs (Declaracion de Herederos Abintestato) — a notarial act that legally determines who the heirs are
- All declared heirs sign the Acceptance and Adjudication deed
- Pay Inheritance Tax within 6 months
- Register the property transfer at the Land Registry
Note: The applicable law may vary depending on the deceased’s nationality and habitual residence under EU Regulation 650/2012 (Brussels IV). Each case requires individual assessment.
The tax is paid by the recipient (heir), not the estate — unlike the UK system where estate pays before distribution.
Step 1: Determine Which Region’s Rules Apply
- Resident deceased: the rules of the autonomous community where they lived for the longest period in the 5 years before death
- Non-resident deceased: heirs who are EU/EEA residents can choose the most favourable regional rules; non-EU heirs use state rules (but see recent Supreme Court rulings extending this right — see our non-resident inheritance tax guide)
Step 2: Calculate the Tax Base
The base imponible (taxable base) is the value of assets inherited minus:
- Outstanding debts and funeral expenses
- Personal allowances based on kinship group:
- Group I (descendants under 21): €15,956.87 + €3,990.72 per year under 21
- Group II (descendants 21+, spouse, parents): €15,956.87
- Group III (siblings, in-laws, nieces/nephews): €7,993.46
- Group IV (everyone else): €0
Step 3: Apply the National Tax Scale
| Taxable Amount (€) | Rate (%) |
|---|---|
| 0 – 7,993 | 7.65% |
| 7,993 – 31,956 | 8.50 – 10.20% |
| 31,956 – 79,881 | 11.05 – 15.30% |
| 79,881 – 239,389 | 16.15 – 21.25% |
| 239,389 – 398,778 | 25.50% |
| 398,778+ | 29.75 – 34.00% |
Step 4: Apply the Multiplier
The cuota tributaria (tax due) is then multiplied by a coefficient that depends on your kinship group AND your pre-existing wealth:
- Group I/II, pre-existing wealth under €402,678: multiplier of 1.0000
- Group III, same wealth level: multiplier of 1.5882
- Group IV, same wealth level: multiplier of 2.0000
This means that a distant relative or unrelated heir could pay double the headline rate.
Regional Allowances: Andalucía as an Example
Andalucía (where our offices are located) is one of the most generous regions for close relatives:
- €1,000,000 exemption per heir for Groups I and II (children, spouse, parents)
- 99% reduction for principal residence (additional)
- This means that most straightforward family inheritances in Andalucía result in zero tax
Compare this to regions like Asturias or Castilla-La Mancha, where allowances are much lower. See our full regional breakdown: Inheritance in Andalucía.
Worked Example: UK National Inheriting a €400,000 Property in Andalucía
Scenario: A daughter (Group II, over 21) inherits a €400,000 apartment in Marbella from her British father who was resident in Andalucía.
- Taxable base: €400,000
- Andalucía Group II allowance: €1,000,000
- Tax due: €0 (inheritance is below the regional threshold)
Without the Andalucía allowance (e.g., using national rules): tax would be approximately €55,000–€65,000.
This demonstrates why choosing the correct regional rules — and getting professional advice — can save tens of thousands of euros.
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Frequently Asked Questions
Is there a deadline to pay Spanish inheritance tax?
Yes. The deadline is 6 months from the date of death. A 6-month extension can be requested within the first 5 months. Late payment triggers interest and penalties.
Do non-residents pay more inheritance tax in Spain?
Not necessarily. Since 2015, non-residents who are EU/EEA nationals can apply regional rules. Recent Supreme Court rulings have extended this right to non-EU nationals in certain cases.
Can I reduce inheritance tax through lifetime gifts?
Gifts in Spain are taxed under the same law (Impuesto sobre Sucesiones y Donaciones). In some regions, lifetime gifts between parents and children receive generous allowances, but this requires careful planning to avoid triggering other taxes.
What if the deceased owned property in multiple Spanish regions?
The applicable regional rules are determined by the deceased’s residence (where they lived longest in the last 5 years), not where each property is located. All Spanish assets are taxed under one region’s rules.
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.For a complete overview of wills and inheritance in Spain, see our Spanish Wills & Testament Guide 2026.
Aviso legal: Esta informacion se proporciona unicamente a titulo orientativo y no constituye asesoramiento fiscal o legal personalizado. Cada caso debe evaluarse de forma individual segun las circunstancias especificas del cliente. Es imprescindible consultar a un especialista cualificado antes de tomar cualquier 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.
Reviewed by María Luisa de Castro, CEO at CostaLuz Lawyers — Updated 2026
This is general information, not definitive legal advice — every case requires individual analysis.
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