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Inheritance Tax in Spain 2026: Regional Differences and How to Minimise It
Complete guide to Spanish Inheritance Tax (ISD): regional allowances by autonomous community, filing deadlines, forced heirs, primary residence deduction and legal strategies to minimise the tax burden.
inheritance tax SpainISD Spain 2026regional inheritance taxSpanish succession lawestate tax autonomous communities
# Inheritance Tax in Spain: 2026 Regional Guide
Spain's Inheritance and Gift Tax (ISD) is transferred to the 17 Autonomous Communities, which set their own allowances, rates and rebates. This creates enormous disparities:
- Madrid & Andalucía: 99% rebate for direct heirs (Groups I & II), near-zero tax
- Catalonia: 99% for spouses, 57% rebate for adult children
- Basque Country & Navarre: own foral regime, very favourable for direct heirs (€400k allowance in Bizkaia)
- Other regions: closer to the state baseline with less generous bonuses
Filing deadline: 6 months from death, extendable by another 6 months with interest.
Key deductions: primary residence (95% up to €122,606), family business (95%), disability.
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