Inheritance Tax in Spain — Interactive Map

Spain's inheritance tax (Impuesto sobre Sucesiones y Donaciones — ISD) is a national tax administered by each of the 17 autonomous communities. Where you are habitually resident at the time of death determines which set of rules applies, and the variation between regions is dramatic — from effectively 0% in Madrid for direct descendants, to 20%+ in Catalonia.

Because ISD is normally payable before heirs can release the estate, many expats take out life insurance in Spain so their beneficiaries have the liquidity to settle any bill — and in regions such as the Valencian Community a life policy can qualify for additional ISD reductions.

Click your region

All 17 of Spain's autonomous communities have their own detailed 2026 inheritance tax guide. Hover over any region to highlight it, then click anywhere inside its borders to open the guide — or pick a region from the list below the map.

Or pick a region from the list

Looking for the full comparison guide? Visit the inheritance tax hub →