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

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.

Galicia Asturias Cantabria País Vasco Cataluña Extremadura Madrid Valencia Andalusia

Region with detailed guide — click to open

Or pick a region from the list

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