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Spanish Inheritance Tax Calculator

Estimate the inheritance tax (ISD) bill for any heir, in any of Spain's 17 regions — using the 2026 regional reductions and bonifications.

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Important Notice — Turner Insurance does not provide inheritance tax advice or services. This calculator is an educational rough guide only, accurate as of 2026. For specific tax advice, consult a qualified gestoría, abogado or tax adviser in Spain.

How much inheritance tax you pay in Spain depends on three things: where the deceased lived, your relationship to them, and how much you inherit. The differences are enormous — the same inheritance can mean a bill of a few hundred euros in Valencia and tens of thousands in Catalonia. This calculator applies the 2026 rules from our regional guide to inheritance tax in Spain — the personal reductions, regional bonifications and the national 7.65%–34% scale — to give you a realistic per-heir estimate in seconds. You can also compare all 17 regions on our interactive map.

Estimate Your Spanish Inheritance Tax Bill

Choose the deceased's region, your relationship and the amount you expect to inherit. The estimate updates as you type. Remember: ISD is calculated per heir — run it once for each beneficiary.

Simplified estimate for inheritances only (not lifetime gifts). It applies each region's headline personal reductions and bonifications to the national 7.65%–34% scale and assumes pre-existing wealth in the lowest multiplier band. It does not include the main-home reduction (up to 95–100% with regional caps), business or disability reductions — so real bills are often lower. Not tax advice.

How This Calculator Works

Spanish inheritance tax — ISD, Impuesto sobre Sucesiones y Donaciones — is paid by each heir on what they personally receive, not by the estate. The calculator follows the same five steps a gestoría would:

1. Your share of the estate

The net value this heir receives — property, cash, investments and any life insurance payout where they are a named beneficiary.

2. Personal reductions

Each family group gets a tax-free reduction, set by the region — from €15,956.87 (state minimum) to €1,000,000 per heir in Galicia.

3. The progressive scale

The taxable base goes through the national scale of 7.65% to 34% — or the region's own scale in Catalonia, Asturias and the foral territories.

4. The kinship multiplier

Group III heirs pay ×1.5882 and Group IV ×2.0 on the calculated tax (more if the heir already has significant wealth).

5. The regional bonification

Finally the region's discount on the bill itself — 99–100% for direct family in most of Spain in 2026. This is where region choice changes everything.

What it deliberately leaves out: the 95–100% main-home reduction (regional caps from €122,606 to €600,000, with cohabitation and holding conditions), business and agricultural asset reductions, disability reductions, and the higher multipliers for heirs with large pre-existing wealth. Most of these lower the bill — so treat the result as a cautious upper estimate for typical family situations.

Worked Examples — the Same Inheritance, Very Different Bills

€350,000 to an adult child — Valencia

€100,000 reduction leaves a €250,000 base; tax of €42,717 on the scale, then the 99% bonification cuts the bill to ≈ €427.

€350,000 to an adult child — Catalonia

Same €100,000 reduction, same €250,000 base — but with no bonification the bill stays at ≈ €42,717. A hundred times the Valencia figure.

€400,000 to an adult child — Asturias

The €300,000 personal reduction leaves €100,000, taxed on the Asturian scale (21.25–25.5% on that slice) for a bill of ≈ €23,120.

€500,000 to a spouse — Cantabria

Tax of €95,894 is calculated on the scale — and then Cantabria's 100% bonification wipes it out entirely: €0, provided the return is filed on time.

Figures produced by this calculator's method under 2026 rules, excluding main-home and other special reductions.

Inheritance Tax by Region — 2026 Quick Reference

Ranked roughly from the most to the least favourable for direct family (Groups I & II). Every region links to its full guide with reductions, filing rules and donation treatment.

RegionDirect family (Groups I & II) in 2026
Madrid99% bonification — effectively 0%
Andalusia99% bonification, spouse reduction up to €1M — ≈1%
Valencia€100,000 reduction + 99% bonification — ≈1%
Murcia99% bonification — ≈1%
Galicia€1,000,000 reduction + 99% bonification — ≈0%
Castilla-La Mancha99% bonification (since 2023) — ≈1%
Castilla y León99% bonification — ≈1%
La Rioja99% bonification — ≈1%
Cantabria100% bonification — 0%
Canary Islands99.9% bonification, extended to Group III — ≈0%
Balearic Islands100% bonification, no upper limit — 0%
Extremadura100% bonification on first €500,000 (since 2024) — ≈0%
Basque CountryForal: ≈€400,000 exempt per heir, then from 1.5%
NavarraForal: high exemptions — near-zero for direct family
Aragón65% bonification — ≈7% effective
Asturias€300,000 reduction, then 21.25–36.5%
Catalonia€100,000 reduction, scale to 32% — most expensive for large estates

For the full picture — including donations, filing deadlines and non-resident rules — start at the inheritance tax in Spain regional hub or click your region on the interactive map.

Life Insurance: the Practical Answer to an ISD Bill

The estimate above is only half the story. Whatever the bill, it must be paid within six months of death — and if the estate is mostly property, heirs often have no liquid cash to pay it. A life insurance payout to named beneficiaries bypasses probate and arrives as cash, right when it is needed; in most regions it also enjoys the same regional bonifications as other inherited assets. Use our life cover calculator to size a policy that covers the ISD bill alongside your family's income needs, or read the full guide to life insurance in Spain.

Frequently Asked Questions — Spanish Inheritance Tax Calculator

Spanish inheritance tax (ISD) is calculated per heir, not on the estate. Each beneficiary takes the net value they receive, subtracts the personal reductions for their family group and region, and applies the progressive national scale of 7.65% to 34% (a few regions use their own scale). A kinship multiplier then increases the figure for distant relatives, and finally the region's bonification — up to 100% for direct family in many regions — is deducted from the bill. Where the deceased was habitually resident determines which region's rules apply.
It depends almost entirely on three things: your relationship to the deceased, the amount you inherit, and the deceased's region. As of 2026, direct family (spouses, children, parents) pay effectively 0–1% in most of Spain — Madrid, Andalusia, Valencia, Murcia, Galicia, Cantabria, the Canary and Balearic Islands and others all offer 99–100% relief. In Catalonia, Asturias and Aragón the bill can be substantial for larger estates, and Groups III and IV (siblings, nephews and nieces, unrelated heirs) pay meaningful tax almost everywhere.
The rules of the autonomous community where the deceased was habitually resident apply — usually judged over the five years before death — regardless of where the heirs live. Beneficiaries resident in the EU/EEA can generally elect the regional rules of the deceased's residence rather than the state scale; the position for non-EU residents (including the UK post-Brexit) depends on circumstances, so take advice.
It is a simplified estimate, not a tax calculation. It applies each region's headline personal reductions and bonifications to the national scale, but leaves out the main-home reduction (up to 95–100% with regional caps), business and disability reductions and other nuances — so many real bills come out lower than the estimate. Regional rules also change frequently. Figures are accurate to the best of our knowledge as of 2026. Turner Insurance does not provide tax advice — always confirm with a qualified tax adviser, gestoría or abogado before making decisions.
Within six months of the date of death, on Modelo 650 (a six-month extension can be requested during the first five months). This deadline is the practical sting of ISD: if the estate is mostly property, heirs may have no cash to pay the bill. In most regions the bonification only applies if the return is filed correctly and on time — so file even when the tax due is near zero.
No — it estimates inheritance tax only. Lifetime gifts (donations) are taxed under the same law but with different regional rules, deadlines (Modelo 651, usually 30 days) and formal requirements such as a notarised escritura pública. Several regions extend generous bonifications to donations too — see your regional guide for details.
Life insurance proceeds paid to named beneficiaries are subject to ISD in the region where the policyholder was habitually resident, and in most regions they benefit from the same reductions and bonifications as other inherited assets (plus a small state reduction of €9,195.49 when the beneficiary is a spouse, child or parent). Crucially, a payout to a named beneficiary sits outside the probate process — often the only liquid money available to pay an ISD bill that falls due within six months. That is why life insurance is the standard planning response to inheritance tax in Spain.

Protect Your Family — Get a Life Insurance Quote

Whether you need income replacement cover, mortgage protection, a fund to cover the ISD bill or simply peace of mind — speak to Turner Insurance for a free, no-obligation recommendation in plain English. We're authorised Generali agents and have been helping expats in Spain for over 25 years.

Get a Free Quote →☎ 966 461 625Life Insurance Guide

Turner Insurance does not provide tax advice. For inheritance tax planning, consult a qualified gestoría or abogado in Spain.