Calculate your inheritance tax liability in Spain for free by filling in your information in the calculator below.
At Private Client Consultancy, we understand that navigating Spanish inheritance tax can feel overwhelming. Our experienced advisors are here to help. By simply providing the necessary details, our Spanish Inheritance Tax calculator will prepare a personalised summary of your estimated tax liability, completely free of charge.
Please note that this calculation is an approximation based on the information you have provided. For a detailed, legally compliant assessment and any tax planning advice, we encourage you to get in touch with us.
Spanish inheritance tax (Impuesto de Sucesiones y Donaciones) is a tax imposed on the transfer of assets from a deceased person to their heirs and/or beneficiaries. This tax applies to both Spanish residents and non-residents who inherit property, financial assets, or other valuables located in Spain.
The amount payable depends on several key factors:
Understanding these factors is essential for effective estate planning.
Spanish inheritance tax is calculated based on the net value of the inherited assets received (after deducting liabilities), using a progressive tax rate. Key considerations include:
The national tax rate ranges from 7.65% to 34% before applying regional reductions.
Higher-value inheritances fall into higher tax brackets.
Beneficiaries are grouped into categories, with direct relatives (children, spouses) receiving the highest allowances.
Distant relatives and non-family members face significantly higher taxes, especially when regional benefits do not apply.
Many regions, such as Madrid, Andalusia, and Murcia, offer up to 99% tax reductions for close family members, making the tax negligible.
Other regions impose higher taxes, making the location of assets crucial.
Since 2014, non-EU residents (including UK nationals post-Brexit) can benefit from regional tax allowances, meaning they are often taxed the same way as residents.
If a non-resident inherits assets in a region with high reductions (e.g., Andalusia), they may pay little to no tax.
Additional taxes apply depending on the beneficiary’s existing wealth and relationship to the deceased. Distant relatives with high wealth pay the most.
Inheritance tax thresholds depend on the relationship to the deceased and the region in which the assets are located. Spain applies a progressive tax system, but significant reductions exist.
National Tax-Free Allowances (Before Regional Reductions)
Regional Adjustments
Many regions provide much higher allowances, with Madrid and Andalusia offering near-total reductions for spouses and children.
Non-residents can now apply regional allowances based on the location of the inherited assets.
Reducing inheritance tax requires strategic planning. Key strategies include:
Spanish inheritance tax is paid by the recipient. The process includes:
Gift tax applies to donations of money, property, or other valuable assets. Unlike inheritance tax, gift tax is immediate upon transfer.
Gift tax rates depend on the value of the gift, the relationship between the giver and receiver, and regional allowances.
Some regions apply the same reductions for gifts as for inheritances, significantly lowering tax for family members.
Filing Form 651 (Modelo 651) is required, and tax must be paid within 30 days of receiving the gift.
No—UK nationals are taxed the same way as EU citizens due to an EU court ruling in 2014.
They can also claim regional tax benefits when inheriting assets in Spain.
Disclaimer: The Spanish Inheritance Tax Calculator is the proprietary property of Private Client Consultancy and is provided for informational purposes only. While we strive to ensure accuracy, tax laws, rates, and reliefs are subject to change and may vary based on individual circumstances, residency status, and regional regulations. The results generated by this calculator are estimates and should not be considered personalised financial, tax, or legal advice.
Private Client Consultancy does not accept liability for any decisions made based on this tool’s output. As tax obligations can differ across regions and evolve over time, we strongly recommend consulting a qualified tax or financial professional to obtain advice tailored to your specific situation before making any financial or estate planning decisions.
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