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 Cantabria Spain

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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.

Cantabria ISD — 100% Bonification for Direct Family

Cantabria is one of the most favourable Spanish regions for inheritance tax in 2026. The region applies a 100% bonification on inheritance tax for Group I and Group II beneficiaries (direct descendants, ascendants, spouse and registered partners), making the effective rate zero for the vast majority of family estates. A return must still be filed, but no tax is payable in qualifying cases.

ISD Groups in Cantabria

Group I (direct descendants under 21): €50,000 personal reduction plus €5,000 for each year under 21. 100% bonification on the resulting liability. Effective rate: 0%.
Group II (direct descendants 21+, spouse, registered partner, ascendants): €50,000 personal reduction per heir, then 100% bonification on the liability. Effective rate: 0%.
Group III (siblings, nieces/nephews, in-laws): Standard scale, no blanket bonification. Reductions are limited.
Group IV (unrelated persons): Standard high rates with minimal reductions.

Donations (gifts during lifetime)

Cantabria also offers a 100% bonification on donations to Group I and II family members under qualifying conditions — but the rules around donations are stricter than for inheritance and frequently require a notarised public deed (escritura pública), accurate Modelo 651 filing and clear documentary trail of the donor's funds. Always work with a Cantabrian gestor or tax adviser for lifetime donations.

Key Reductions Available in Cantabria

€50,000 personal reduction for Group I and Group II (plus €5,000 per year under 21 for Group I)
100% bonification on the inheritance tax liability for Group I and Group II
Principal family residence reduction (up to 95% subject to conditions)
Family business and agricultural assets reductions

Life Insurance and Cantabria ISD

Life insurance proceeds form part of the ISD base in Cantabria, but with the 100% bonification for Group I and II beneficiaries the effective tax on family life-insurance payouts is zero. Direct beneficiary nomination in the policy remains best practice. Consult a local tax adviser for non-family beneficiaries or for non-resident scenarios.

Life Insurance Planning: Life Insurance Spain · Whole Life Insurance
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Frequently Asked Questions — Inheritance Tax in Cantabria Spain

Cantabria applies a 100% bonification on inheritance tax for Group I and Group II beneficiaries (direct descendants, spouse, registered partner, ascendants). The effective rate is zero for the vast majority of family estates. A €50,000 personal reduction also applies to each Group I/II heir (plus €5,000 per year under 21 for Group I). Group III and Group IV beneficiaries are taxed under the standard scale with limited reductions. Always verify current figures with a local gestoría or tax adviser.

Yes. Even though the effective rate is zero for Group I and II beneficiaries, the inheritance tax return (Modelo 650) must still be filed within six months of death, with extensions available. Failure to file can lead to penalties and may also create later problems with title registration and property transfer. The 100% bonification only applies if the return is correctly filed.

For direct-family inheritance (parents, children, spouse, registered partner), Cantabria is among the very best regions in Spain in 2026 — comparable to Madrid, Andalusia and Extremadura. The 100% bonification means effective ISD of zero for almost all family estates. For Group III (siblings, nieces/nephews) and Group IV (unrelated heirs), Cantabria is less generous — standard rates apply. Always check the latest legislation as regional tax law can change.

Cantabria extends the 100% bonification to donations to Group I and II family members under qualifying conditions, but the rules are stricter than for inheritance — a notarised escritura pública is typically required, Modelo 651 must be filed within 30 days, and the donor's source of funds should be clearly documented. Specialist advice is essential before making a substantial donation in Cantabria.

Life insurance proceeds count toward the ISD base in Cantabria but, with the 100% bonification for Group I and II beneficiaries, the effective tax on family life-insurance payouts is zero. Direct beneficiary nomination in the policy keeps the proceeds out of the wider estate calculation. Where life insurance is paid to a non-family beneficiary, the standard scale applies — specialist tax advice is recommended.

EU/EEA non-resident beneficiaries can elect to apply the regional rules of the deceased's habitual residence under EU law (Court of Justice of the EU). 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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