Spain inheritance tax calculator

Spanish inheritance tax (Impuesto sobre Sucesiones y Donaciones, ISD) is charged on each heir on a progressive state scale — but the Autonomous Community can slash it, so where the deceased lived often decides everything. This is how it works in 2026.

Reflects 2026 Spanish rules · state scale + community relief · an estimate, not advice.

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The one thing that decides the bill: which region?

ISD is a national tax, but each of Spain's 17 Autonomous Communities can apply its own allowances and rebates. In practice this is decisive: Madrid and Andalusia give close family roughly a 99% reduction, while other regions apply the full state tax. HeirCalc uses the deceased's community rebate — so the same estate can owe a fortune or almost nothing depending on where they were resident.

The state scale (the fallback before regional relief)

Group II (spouse, children, parents, grandchildren): state allowance €15,956.87 each.
Group III (siblings, nieces/nephews, in-laws): €7,993.46, and the tax is multiplied by ~1.59.
Group IV (unrelated): no allowance, tax multiplied by 2.0.
Progressive scale from 7.65% up to 34% on the largest inheritances, then adjusted by a pre-existing-wealth multiplier.

The traps that catch Spanish estates

Region is destiny. Moving the analysis from Madrid to a full-tax community can swing the bill by six figures — always confirm the community and its current rebate.
No spouse exemption like the UK. A surviving spouse is Group II with only a modest state allowance; relief comes from the region, not a blanket exemption.
Non-residents. EU case law lets non-residents claim the relevant regional rules, but the mechanics are technical — verify before relying on it.

Assets or heirs in the US or UK? A Spanish estate can meet a second tax system — and there is no US–Spain or UK–Spain estate treaty. See the US–Spain and UK–Spain cross-border guides, or browse all guides.

See your own numbers

HeirCalc applies the group allowance, the state scale, the pre-existing-wealth multiplier and the Autonomous Community relief to your exact inheritance — and shows the statutory reason behind every figure. It runs entirely in your browser; nothing is saved or sent anywhere.

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This guide is general information for 2026, not legal, tax, or financial advice. The outcome turns on precise facts — residence, the exact assets, the reliefs and elections available, and how title is held — that can change the result. Confirm your situation with a qualified professional. HeirCalc is an estimator by Krometis Analytics.