How much is inheritance tax in Spain? Calculator by region
Inheritance tax is regional in Spain — the same inheritance costs almost nothing in the Balearics, but a real 60% in Catalonia. Pick a region, see the relief.
How much inheritance tax will I pay on my Spanish property?
That depends almost entirely on the autonomous community, not the value alone. The Balearic Islands have applied a 100 percent 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 percent), Andalusia and Valencia (99 percent each), and Madrid and Murcia (99 percent). Catalonia, by contrast, has no flat relief for adult children — a genuine sliding scale applies there, starting at 60 percent and falling to around 28.9 percent 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
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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 (rückwirkend) |
| 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.
Frequently asked questions
Why does inheritance tax vary so much between Spanish regions?
Which region's rules apply to an inheritance?
Do I have to claim the relief?
Does this apply to non-residents too?
Does this calculator replace tax advice?
Estate planning and financing, from one desk
Whether it's raising capital ahead of a gift, the gift itself, or an inheritance — I'll tell you if the financing holds up. The tax calculation itself belongs with your tax adviser.
Related: Releasing equity instead of gifting