What are inheritance tax rates in Galicia?

Galicia applies ISD at rates that start at 7.65% and rise progressively. Galicia offers some reductions for direct descendants and spouses but these are generally less generous than Madrid, Basque Country or Andalusia. The effective burden in Galicia is moderate compared to other Spanish regions. Consult a Galician tax adviser or gestoría for current exact rates and conditions.

Does Galicia have special ISD exemptions?

Galicia offers reductions for: direct descendants (Group II) with age-related variations, the principal family residence in certain circumstances, and business and agricultural assets. However, Galicia does not offer the near-zero rates available in Madrid or Andalusia for direct descendants. The reductions are meaningful but result in a moderate effective rate for many estates.

How does life insurance interact with Galicia ISD?

Life insurance proceeds are included in the ISD base in Galicia. Direct beneficiary nomination in the policy provides the most favourable treatment. For direct descendants, the available reductions will reduce the ISD liability but are unlikely to eliminate it entirely for significant life insurance amounts. Specialist tax advice is recommended for inheritance planning in Galicia.

Is Galicia more expensive for inheritance tax than other regions?

Galicia falls in the middle ground — less generous than Madrid, Basque Country and Andalusia for direct descendants, but generally more manageable than Catalonia. The exact comparison depends on the specific inheritance amounts, family structure and beneficiary residency. A tax specialist can model the exact figures for your situation.

Can non-residents inherit in Galicia at regional rates?

Non-residents inheriting assets in Galicia are subject to the national ISD scale rather than Galicia's regional rates and deductions. This can result in higher effective rates. If you are a non-resident beneficiary, specialist advice on the applicable rules and any available relief is essential.

Inheritance Tax in the Canary Islands

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Important Notice
Turner Insurance does not provide inheritance tax advice or services. This information is provided as a rough guide only for educational purposes, accurate as of 2026. Regional tax rules change — always consult a qualified gestoría, abogado or tax adviser for advice specific to your situation.

Canary Islands ISD — 99.9% Bonification, Extended to Group III

Under Decreto-Ley 5/2023 the Canary Islands apply a 99.9% bonification on inheritance tax to Groups I, II AND III — descendants, spouses, ascendants and now also siblings, nieces, nephews, uncles and aunts. In practice the effective tax on a typical family inheritance is just a few euros. The Canary Islands are one of the most favourable Spanish regions for inheritance in 2026, especially for extended family.

ISD Groups in the Canary Islands

Group I (direct descendants under 21): 99.9% bonification on inheritance. Effective rate: virtually zero.
Group II (direct descendants 21+, spouse, registered partner, ascendants): 99.9% bonification on inheritance. Effective rate: virtually zero.
Group III (siblings, uncles, aunts, nieces, nephews and in-laws): 99.9% bonification on inheritance — unusually generous, this is one of the few regions to extend the near-full bonification to Group III.
Group IV (unrelated persons): Standard high rates apply with minimal reductions.

Donations (gifts during lifetime)

For donations during lifetime the 99.9% bonification applies to Groups I and II only (not Group III, unlike inheritance). The donation must generally be formalised in a notarised escritura pública. Modelo 651 must be filed within 30 days. The donor should be able to document the source of funds.

Key Reductions Available in the Canary Islands

99.9% bonification on inheritance tax for Groups I, II and III
State minimum personal reductions still apply (Group I €18,500 + age uplift; Group II €18,500; Group III €9,300)
Habitual residence reduction up to 99% (subject to limits and 5-year hold period)
Family business and agricultural assets reductions up to 99%
For donations, the 99.9% bonification applies to Group I and II only

Life Insurance and Canary Islands ISD

Life insurance proceeds form part of the ISD base in the Canary Islands. With the 99.9% bonification for Groups I, II and III, the effective tax on most family life-insurance payouts is just a few euros — typically €2–€10 on a €200,000 payout. Direct beneficiary nomination in the policy remains best practice. Consult a Canary Islands tax adviser for non-family beneficiaries or non-resident scenarios.

Life Insurance Planning: Life Insurance Spain · Whole Life Insurance
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Frequently Asked Questions — Inheritance Tax in the Canary Islands

Under Decreto-Ley 5/2023 the Canary Islands apply a 99.9% bonification on inheritance tax for Groups I, II AND III (descendants, spouses, ascendants, siblings, nieces, nephews, uncles, aunts and in-laws). The effective tax on a typical family inheritance is just a few euros — for example, on a €200,000 inheritance the actual ISD payable is often €2–€3. The Canary Islands are among the most favourable Spanish regions in 2026.

For inheritance to Groups I, II and III they are among the very best. The big differentiator is that Group III (siblings, nieces/nephews and similar) also receives the 99.9% bonification on inheritance — most other regions either don't bonify Group III at all or only modestly. For donations the picture narrows: only Group I and II benefit from the 99.9% bonification on donations. For typical direct-family planning the Canaries match the most favourable regions; for extended family they are uniquely generous.

Partially. The 99.9% bonification applies to donations to Group I and Group II beneficiaries (not Group III, which is unusual versus the inheritance treatment). Donations must generally be formalised in a notarised escritura pública with Modelo 651 filed within 30 days. The donor must also be able to document the source of funds.

No. The 99.9% bonification was introduced by Decreto-Ley 5/2023 (4 September 2023) and remains fully in force for 2026. The 2025 Canary Islands budget did not include modifications to ISD. Always verify with a local Canarian gestoría or tax adviser at the time of any inheritance event, since regional tax law can change.

Life insurance proceeds count toward the ISD base in the Canary Islands but the 99.9% bonification for Groups I, II and III applies — so the effective tax on most family life-insurance payouts is just a few euros. Direct beneficiary nomination in the policy keeps proceeds out of the wider estate calculation. For non-family beneficiaries the standard scale applies and specialist tax advice is essential.

EU/EEA non-resident beneficiaries can elect to apply the regional rules of the deceased's habitual residence under EU law. Non-EU non-residents historically were taxed under the less favourable national scale, although recent Spanish reforms have extended regional access in many cases. The position is technical — always seek specialist advice if the beneficiary is non-resident.

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Other Regions

Inheritance Tax by Region — Across Spain

Inheritance tax (ISD) rules vary by autonomous community. Compare the rules that apply in other regions of Spain:

Andalusia Aragón Asturias Balearic Islands Basque Country Cantabria Castilla-La Mancha Castilla y León Catalonia Extremadura Galicia La Rioja Madrid Murcia Navarra Valencia Interactive Map Inheritance Tax — All Regions