Spanish inheritance tax is paid by each heir on their own share, not by the estate, and the bill depends mostly on the region whose rules apply. A child inheriting €300,000 pays about €514 in Madrid and nothing in Andalusia, but around €51,000 under the State scale alone. Pick the region, your relationship and what you inherit, and the calculator shows the estimate straight away, with each step of the sum.
This is an estimate with the 2026 rules of the State and each region (Spanish Ministry of Finance, regional tax measures 2026, and each regional law). It does not include disability allowances, life insurance, family businesses, earlier gifts from the same person or credits for tax paid abroad. The final figure depends on the official values of the assets.
Talk to an inheritance lawyer
We handle Spanish inheritances for heirs in Spain and abroad: the Modelo 650, the notary, the land registry and the deadlines. Tell us about your case and a lawyer will reply.
Thank you. A lawyer will reply by email or WhatsApp.
How Spanish inheritance tax is worked out
The calculator follows the same order as the tax return (Modelo 650 or the regional form):
- Your share. What you receive after debts and funeral costs, with property at its tax value.
- Allowances. A family allowance that depends on how close you were to the deceased, plus up to 95% to 100% off the value of their main home if you are a spouse, child, parent or an older relative who lived with them.
- The scale. In most regions rates run from 7% or 7.65% up to 34% (26% in Andalusia, 32% in Catalonia).
- The multiplier. Close family stay at 1 unless their own wealth is high. Brothers, sisters, nephews and in-laws pay about 1.3 to 2 times the scale, and cousins or friends 1.7 to 2.4 times.
- Regional discount. Most regions cut the bill for close family by 99% or more. Some also help brothers, sisters and nephews.
Inheritance tax by region in 2026: two examples
Same calculator, same inputs: no main home, no prior wealth of the heir, death in 2026. Figures rounded to the euro.
| Rules of | Child aged 45 inherits €300,000 | Brother inherits €150,000 |
|---|---|---|
| Madrid | €514 | €15,685 |
| Catalonia | €10,350 | €21,631 |
| Andalusia | €0 | €29,730 |
| Valencia region | €319 | €23,703 |
| Balearic Islands | €0 | €10,040 |
| Canary Islands | €50 | €31 |
| Galicia | €0 | €26,343 |
| Murcia | €514 | €31,394 |
| State scale only, no regional rules | €51,398 | €31,394 |
Source: our calculator with the State and regional rules for 2026 (Spanish Ministry of Finance, regional tax measures 2026). The Balearic figure for the brother assumes no children of the deceased inherit. For a fuller picture of rates, allowances and deadlines, see our guide to inheritance tax in Spain.
Inheritance tax for non-residents
Living abroad no longer means paying more. After the EU Court of Justice ruling of 3 September 2014 (case C-127/12), Spain changed the law, and since July 2021 it applies to heirs anywhere in the world, the UK and the US included. Some guides still say British or American heirs are stuck with the State rules after Brexit, but that changed with Law 11/2021. The rules are in the second additional provision of Law 29/1987:
- If the deceased lived in a Spanish region, you use that region’s rules, wherever you live.
- If the deceased lived abroad, you use the rules of the region where the highest value of their Spanish assets is.
- Non-residents file Modelo 650 with the Spanish Tax Agency (AEAT), not with the region, and need an NIE.
Your own country may tax the same inheritance. If you live in Spain, you can deduct tax paid abroad on assets outside Spain, and the UK gives credit for Spanish tax on Spanish assets. Spain and the UK have no inheritance tax treaty, so each case needs its own sums.
Spanish inheritance tax calculator: questions
How much is inheritance tax in Spain?
For a spouse or child, often under 1% of the share in Madrid, Andalusia, Valencia, Murcia and the Canary Islands, because of regional discounts of 99% or more. Brothers, sisters and nephews usually pay 5% to 25% of their share, and unrelated heirs more.
Is there a tax-free allowance?
Yes, but it varies a lot. Under State rules a spouse or adult child has €15,956.87. Madrid gives €16,000, Catalonia and Valencia €100,000, Andalusia and Galicia €1,000,000. Children under 21 get more in most regions.
Do non-residents pay inheritance tax in Spain?
Yes, on assets in Spain, such as a house, a bank account or shares in a Spanish company. They pay the same as residents, because they can use the regional rules explained above.
When do I have to pay?
Within six months of the death. You can ask for six more months if you apply in the first five, but interest runs on the extra time. Late filing adds surcharges, and in Madrid and Valencia the discount only covers assets you declare before the tax office asks you.
Does inheriting the family home change the result?
Often yes. The State gives 95% off the value of the deceased’s main home, up to €122,606.47 per heir, if you keep it for 10 years. Several regions are more generous: Andalusia 99% with no cap, the Balearics 100% up to €270,151.20, Valencia 95% up to €150,000 with five years. Tick the box in the calculator to include it.
How accurate is this calculator?
It uses the 2026 scales, allowances, multipliers and discounts of each region, checked against the official texts on 29 October 2026. It leaves out disability allowances, life insurance, family businesses and earlier gifts, which can change the figure. If any of those apply, or the Basque Country or Navarre is involved, ask us below.