Inheritance Tax in Spain — Interactive Map
Click your region on the map of Spain below to read its 2026 inheritance tax (ISD) guide.
View 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.
Click your region
Nine regions have detailed 2026 inheritance tax guides. Hover over Galicia, Asturias, Cantabria, País Vasco, Cataluña, Madrid, Extremadura, Valencia or Andalusia on the map and click to open the guide.
Or pick a region from the list
Madrid
0% effective for direct descendants. The best region in Spain for inheritance tax.
Read guide → 🌊Valencia
Generous exemptions for direct descendants and life insurance.
Read guide → ☀️Andalusia
99% bonification for direct descendants — near-zero effective rate.
Read guide → 🏔️Basque Country
High exemption thresholds under Concierto Económico.
Read guide → 🎨Catalonia
Higher rates than most regions — careful planning required.
Read guide → 🌧️Galicia
Moderate rates with some reductions for close family.
Read guide → 🏞️Asturias
€300,000 reduction for direct family then progressive rates above.
Read guide → ⛰️Cantabria
100% bonification for direct family — among the most favourable regions.
Read guide → 🌾Extremadura
100% bonification on first €500k per heir for direct family since 2024.
Read guide →Looking for the full comparison guide? Visit the inheritance tax hub →