Spanish Inheritance Tax Rates

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HOW MUCH SPANISH INHERITANCE TAX WILL YOU PAY?

When calculating what Inheritance Tax is due in Spain, you need to know what group the beneficiary falls into, how much is being inherited, where the deceased and inheritor are resident, and what pre-existing wealth the inheritor has. With this information you can use the tables below to calculate the tax. Remember that autonomous regions will have their own rules. Refer to this link to see how the Valencian Community treats its residents.

Group I:

Natural and adopted children under 21

Group II:

  •      natural and adopted children aged 21 and over
  •      grandchildren
  •      parents, grandparents etc
  •      spouses
  •      unmarried partners registered as a common law couple (Pareja de hech0) (only in certain regions)

Group III:

  •     in-laws and their ascendants/descendants
  •     stepchildren
  •     cousins
  •      nieces and nephews
  •     aunts and uncles
  •     sisters and brothers

Group IV:

All others including unmarried partners, unless registered as common-law couple in certain regions

Base Amount
Marginal Rate
Up to
Tax
0
7.65
7993.47
611.50
7,993.47
8.50
15980.92
1,290.43
15,980.92
9.35
23968.37
2,037.26
23,968.37
10.20
31955.82
2,851.98
31,955.82
11.05
39943.27
3,734.59
39,943.27
11.90
47930.72
4,685.10
47,930.72
12.75
55918.17
5,703.50
55,918.17
13.60
63905.62
6,789.80
63,905.62
14.45
71893.07
7,943.98
71,893.07
15.30
79880.52
9,166.06
79,880.52
16.15
119757.68
15,606.22
119,757.68
18.70
159634.83
23,063.25
159,634.83
21.25
239389.14
39,410.03
239,389.14
25.50
398777.55
80,655.09
398,777.55
31.75
797555.09
207,266.95
797,555.09
36.50
and above
Pre-existing Wealth
Groups
Euros
I y II
III
IV
0 to 402,678.11
1.0000
1.5882
2.0000
More than 402,678.11 to 2,007,380.43
1.0500
1.6676
2.1000
More than 2,007,380.43 to 4,020,770.98
1.1000
1.7471
2.2000
More than 4,020,770.98
1.2000
1.9059
2.4000