Inheritance Tax in Spain: 2026 guide by region
Inheriting is taxed very differently depending on where the deceased lived: the tax is devolved to the regions and each sets its own reductions and reliefs. This guide explains how it works across the country: the kinship groups, how the tax is calculated step by step, the deadlines, form 650 and an overview of what is paid in each region. Last reviewed: 4 September 2026.
What you pay in each region
Relief on the tax due for the most common kinship groups. An overview of the 17 regions and the two autonomous cities.
Data reviewed as at 04/09/2026 against regional legislation and Law 29/1987.
What it is and who pays it
Inheritance and Gift Tax is charged on what you receive when you inherit. It is paid by each heir or legatee on their own share, not by the estate as a whole, and the rules that apply are those of the region where the deceased was habitually resident for most of the last five years — regardless of where you live or where the assets are.
A detail that surprises many families: the date of death determines which rules apply, not the date you file. If a relief changed after the death, the one in force on that day applies.
The four kinship groups
The law sorts heirs into four groups. The closer the group, the larger the reductions and reliefs.
How it is calculated, step by step
Taxable base
The value of what you receive (for property, at least the official reference value).
Allowances
Allowances for kinship, main home, disability or a family business are then deducted.
Net taxable base
El resultado tras aplicar las reducciones.
Tax due and multiplier
Se aplica la tarifa progresiva y el coeficiente por patrimonio previo.
Regional relief
Se resta la bonificación autonómica: es la cifra final a pagar.
Deadlines and form 650
The deadline is six months from the date of death. You can request a further six-month extension, but only within the first five months (interest accrues). The tax is self-assessed using form 650 and filed with the tax authority of the relevant region.
You will need the death certificate, the last wills certificate, the will or declaration of heirship, the schedule of assets and their values — for property, the cadastral reference value has been the floor since 2022 — and bank certificates as at the date of death.
Non-residents and cross-border estates
Since the Court of Justice of the EU ruling of 3 September 2014, non-residents may rely on the applicable regional rules instead of the national regime with no reliefs. This is common in families with an international element, and it is where most money is at stake if the tax is filed wrongly.
Frequently asked questions
Do I have to file the tax return even if there is nothing to pay?
Yes. The allowance reduces the bill, not the duty to file. Without filing form 650 you cannot register the assets at the Land Registry, and you risk a penalty.
Is it paid where the deceased lived, or where I live?
Where the deceased was habitually resident for most of the last 5 years. Your own residence and where the assets sit do not change which region applies.
What happens if I miss the 6-month deadline?
Surcharges and interest build up, and if the tax office comes to you first, a penalty is possible. The tax lapses 4 years after the voluntary deadline, but waiting freezes the estate in the meantime.
This guide is general information. Every estate has its own figures and deadlines: see how I can help with inheritance and estates.
Before you accept an inheritance, do the maths. And if in doubt, ask.
We review your case, give you the real figure and the options you have — accept, renounce, divide one way or another. We talk with no commitment.
July 2026: publicación inicial de la guía general y el directorio por comunidades.