Spanish inheritance tax: how much will you pay in each region?
Inheritance tax is regional in Spain — the same inheritance costs almost nothing in the Balearics, but inheritance tax in Catalonia is a real 60%. Pick a region in the Spanish inheritance tax calculator and see the relief.
Who sets inheritance tax in Spain, and how far apart are the regions?
The autonomous region sets inheritance tax, and the gap is wide: the Balearic Islands apply 100 % relief for children, spouses and parents, while Catalonia has a sliding scale starting at 60 % and falling to about 28.9 % at €3m. The Canary Islands, Andalusia, Valencia, Madrid and Murcia grant 99 % to 99.9 %.
Spanish inheritance tax calculator: is there a free one?
Yes — pick a region and see the relief for Group I/II heirs (children, spouses, parents), from 100% in the Balearics to a real sliding scale in Catalonia. Free to use.
What does the calculator show?
Only the regional relief applied to the tax already calculated under the state tariff — not a full inheritance tax calculation.
Your Spanish tax adviser does the exact calculation
The actual calculation in your case (allowances, prior wealth, exact valuation) belongs with your Spanish tax adviser.
How much Spanish inheritance tax will I pay on my property?
Spanish inheritance tax depends almost entirely on the autonomous community, not the value alone. The Balearic Islands have applied a 100 per cent relief with no cap for Group I and II (children, spouses, parents) since July 2023 — inheritance tax effectively disappears. Similarly favourable are the Canary Islands (99.9 per cent), Andalusia and Valencia (99 per cent each), and Madrid and Murcia (99 per cent).
Catalonia, by contrast, has no flat relief for adult children — a genuine sliding scale applies there, starting at 60 per cent and falling to around 28.9 per cent only at 3 million euros. What matters is the region holding the highest value of the Spanish estate, and the relief must be claimed within the filing deadline. As of: 27 July 2026, reviewed quarterly.
Select a region
Your estimated inheritance tax
Inheritance tax, groups I and II (parents, children, spouses). Autonomous tax law changes; review quarterly. As of: 2026-07-27. For inheritance, the rules of the autonomous community holding the highest value of the Spanish estate apply. With a single Spanish property that is simply its region. The relief must be claimed within the filing deadline — miss it and it becomes contentious.
Full table, Group I/II
| Region | Relief | Since |
|---|---|---|
| Balearic Islands | 100% relief on the tax due, with no cap | 18.07.2023 |
| Canary Islands | 99.9% relief, with no cap | 06.09.2023 |
| Andalusia | 99% relief, with no cap | 11.04.2019 |
| Comunitat Valenciana | 99% relief | 28.05.2023 (retroactively) |
| Comunidad de Madrid | 99% relief | 2007 |
| Región de Murcia | 99% deduction | 01.01.2018 |
| Catalonia | no flat relief: for adult children and parents a weighted rate starting at 60%, falling to about 28.9% at €3m | 01.05.2020 |
Legal basis and details per region: see the result above. Full explanation including gift tax and the German side: Inheritance and gift tax on your Spanish property.
The relief is not an allowance
The word "allowance" is misleading for Spanish inheritance tax. What the autonomous communities have legislated is in most cases not a reduction of the taxable base but a relief applied to the tax already calculated: first the tax is worked out under the state tariff system, then the regional reduction is applied to it.
That is why the same inheritance can cost almost nothing or a great deal depending on the region, even though the valuation of the property is identical.
The calculator above compares exactly that one lever — the regional relief for Groups I and II, i.e. parents, children and spouses. What it deliberately does not model: the state tariff band, the multiplier for kinship degree and the heir's prior wealth, business assets, several heirs with different shares, and the valuation of the property itself. That calculation belongs with a Spanish tax adviser, not on a website.
For the valuation, what now generally counts is the higher of the agreed value and the cadastral reference value (valor de referencia) — the same figure that sets the taxable base when buying. How that works on a purchase is under purchase costs and ITP by region.
Why the deadline matters more than the rate
The regional relief does not fall to anyone simply because it exists. It must be claimed within the filing deadline in the inheritance tax return. Miss the deadline and the claim becomes contentious — and an estate in a region whose rules would take the bill down to almost nothing suddenly faces the full tax.
In practice that means: the first call after a death involving a Spanish property goes not to the estate agent but to a tax adviser on the ground — in the region where the property sits. For heirs without Spanish residence, two further points come in: they need an NIE before anything can be filed or transferred, and the transfer of title in the land registry requires the completed tax return.
After the transfer, the property runs like any other owned by non-residents: annual IBI to the town hall and non-resident income tax via Modelo 210, whether it is let or not.
Liquidity for the tax — without selling the property
The most common reason an inherited Spanish property is sold shortly after a death is rarely lack of interest. It is lack of liquidity: the tax falls due before the property produces anything, and several heirs rarely share the same cash position. The alternative to selling is mortgaging the inherited property — a Spanish mortgage on an unencumbered home, whose proceeds cover the tax and the payout to co-heirs.
The age rule applies unchanged here: on a release loan too, with two borrowers, the younger borrower's age sets the term — the framework is under the age limit on Spanish mortgages. Anyone wanting to act ahead of the event finds the lifetime variant under releasing equity instead of gifting.
Equity release Spanish property: pay the inheritance tax without selling — the guide as a PDF
If you have inherited a property in Spain, you can fund the inheritance tax with a mortgage on the unencumbered property instead of selling it. The guide sets out the requirements, the documents and the process. Free, by email, no upfront cost.
What is inside:
- Loan-to-value · up to 50 % of the tasación
- Requirement · the existing property is free of charges
- Use of funds · documented, within Spain
- Ownership · must be clear — a community of heirs delays registering the mortgage
- Lenders writing this · 2 of 15–20 approached (Perini Market Check, as at 01.09.2026)
Open the PDF directly — no form · Release capital from a Spanish property — and buy again (PDF)
All figures are orientation from our brokerage practice — not a commitment and not a guaranteed condition. Whether a case works depends on the property, the valuation and your standing: subject to credit assessment, case by case, no legal entitlement.
Frequently asked questions
Is inheritance tax in Andalucia, Spain, in 2025 still relieved by 99 %?
Yes, as of 27 July 2026 the page shows Andalusia with 99 % relief and no cap, in force since 11.04.2019, for children, spouses and parents. Regional tax law changes, so the page is reviewed quarterly. The relief must be claimed within the filing deadline.
Spanish inheritance tax 2025: what changed in the regions since then?
The page shows the position as of 27 July 2026, reviewed quarterly: Balearic Islands 100 %, Canary Islands 99.9 %, Andalusia, Valencia, Madrid and Murcia 99 %, and Catalonia on a sliding scale. The table gives the date since which each relief applies, from 2007 to 2023. Regional tax law changes, which is why the page is reviewed regularly.
Why does inheritance tax vary so much between Spanish regions?
Spain has delegated inheritance tax to the autonomous communities. Each region sets its own relief percentage (a reduction applied to the theoretical tax due) — from 100% in the Balearics to a genuine sliding scale in Catalonia.
Which region's rules apply to an inheritance?
The rules of the autonomous community holding the highest value of the Spanish estate. With a single Spanish property, that's simply its region.
Do I have to claim the relief?
Yes — it must be claimed within the filing deadline in the inheritance tax return. Miss the deadline and the claim becomes contentious.
Does this apply to non-residents too?
In the Balearics, Ley 11/2023 explicitly confirms the relief applies to non-residents as well. For other regions, this should be confirmed case by case with a tax adviser.
Does this calculator replace tax advice?
No. It shows the regional relief for Group I/II (children, spouses, parents) as orientation — the actual calculation in your case (allowances, prior wealth, exact valuation) belongs with your tax adviser.
Estate planning and financing, from one desk
Whether it's raising capital ahead of a gift, the gift itself, or an inheritance — we’ll tell you if the financing holds up. The tax calculation itself belongs with your tax adviser.
Related: Releasing equity instead of gifting
Content by Siegfried Perini — local brand representative since 2019, active in real estate since 1992, entered in the German intermediary register (§ 11a GewO) as a person directly involved in brokerage and advice. Point of contact for German-speaking buyers in Spain and Portugal. Brokerage by Olga Nikushkina, mortgage credit intermediary under § 34i German Trade Regulation (GewO); in Portugal through a locally licensed intermediary.