Spanish Inheritance Tax Calculator 2026: Bonifications by Region

Autonomous community of the deceased

Relationship (ISD group)

Net estate value (€)

Assets and rights minus deductible debts and expenses (Art. 13 LISD)

Heir's pre-existing wealth (€)

Heir's wealth before receiving the inheritance (affects the multiplier coefficient)

Legal note: This calculator is indicative. It applies the state LISD tariff (RDLeg 1/1993) and the most common regional bonifications, but does not replace analysis by a tax advisor, especially for complex estates (property, family businesses, life insurance, household goods). Catalonia, the Basque Country and Navarre apply their own regimes with different rates. The ISD filing deadline is 6 months from death (extendable 6 months on request).

Manage with Lexiel

Inheritance tax FAQ

Where is inheritance tax paid in Spain?

In the autonomous community where the deceased had their habitual residence, not where the heir lives. If your parent lived in Madrid, Madrid's 99% bonification applies even if you live in Catalonia.

What is the deadline to pay?

6 months from the date of death, extendable by another 6 months if requested within the first 5 months.

Is the family home treated differently?

Yes. Art. 20.2.c LISD provides a 95% reduction on the value of the deceased's primary residence (up to €122,606.47) for spouses, descendants and ascendants, provided the property is kept in the heir's estate for 10 years.

Do I pay inheritance tax on life insurance proceeds?

Life insurance payouts to beneficiaries who are also heirs are subject to ISD, not income tax. Spouses and close relatives can benefit from a 100% state reduction up to €9,195.49 on insurance proceeds.

Nota legal: Esta calculadora es orientativa. Aplica la tarifa estatal del LISD (Real Decreto Legislativo 1/1993) y las bonificaciones autonómicas más habituales. No contempla todas las particularidades de cada CCAA (Cataluña, País Vasco y Navarra tienen regímenes propios con tarifas diferentes), ni situaciones especiales (empresa familiar, seguro de vida, usufructo). Consulte con un asesor fiscal antes de cualquier decisión.