Enter your data to compare
Values are used to estimate tax burden per region. ISD calculated as direct heir (group II, >21 years).
Total tax burden by region
| Region | ITP | ISD | Wealth | IRPF Reg. | Total ▲ |
|---|---|---|---|---|---|
| Madrid | €15,000(6%) | €514-99% | Exempt | €7,806(9%-21%) | €23,320 |
| Andalucia | €17,500(7%) | €514-99% | Exempt | €8,307(10%-23%) | €26,321 |
| Canarias | €16,250(7%) | €51-100% | €3,690 | €8,408(9%-24%) | €28,399 |
| La Rioja | €17,500(7%) | €514-99% | €3,690 | €8,709(9%-26%) | €30,413 |
| Castilla y Leon | €20,000(8%) | €514-99% | €3,690 | €7,907(9%-22%) | €32,111 |
| Murcia | €20,000(8%) | €514-99% | €3,690 | €8,547(10%-23%) | €32,751 |
| C. Valenciana | €25,000(10%) | €514-99% | €5,490 | €8,707(10%-24%) | €39,711 |
| Cantabria | €25,000(10%) | €5,140-90% | €3,690 | €8,507(10%-24%) | €42,337 |
| Castilla-La Mancha | €22,500(9%) | €10,280-80% | €3,690 | €8,307(10%-23%) | €44,777 |
| Extremadura | €20,000(8%) | €12,849-75% | €3,690 | €8,808(10%-25%) | €45,347 |
| Aragon | €20,000(8%) | €17,989-65% | €3,690 | €9,008(10%-25%) | €50,687 |
| Ceuta | €15,000(6%) | €25,699-50% | €3,690 | €8,307(10%-23%) | €52,696 |
| Melilla | €15,000(6%) | €25,699-50% | €3,690 | €8,307(10%-23%) | €52,696 |
| Galicia | €20,000(8%) | €38,548-25% | €3,690 | €8,307(10%-23%) | €70,545 |
| Pais Vascoforal | €10,000(4%) | €51,398 | €2,790 | €19,014(23%-49%) | €83,202 |
| Baleares | €20,000(8%) | €51,398 | €3,690 | €8,808(10%-25%) | €83,896 |
| Asturias | €20,000(8%) | €51,398 | €3,690 | €9,108(10%-26%) | €84,196 |
| Navarraforal | €15,000(6%) | €51,398 | €2,790 | €15,019(13%-49%) | €84,207 |
| Cataluna | €25,000(10%) | €51,398 | €5,490 | €9,308(11%-26%) | €91,196 |
ITP: Property Transfer Tax
Regional tax on property transfers. Applied to second-hand real estate purchases. Rates range from 4% (Basque Country) to 10% (Catalonia, Valencia, Cantabria).
ISD: Inheritance & Gift Tax
Inheritance tax. Many regions grant up to 99% relief for direct heirs (groups I and II): Madrid, Andalucia, Castilla y Leon, Murcia, Valencia, La Rioja, Canarias (99.9%). Catalonia and Asturias apply the state tariff without significant relief.
Wealth Tax
Annual net wealth tax. Madrid grants 100% relief (not payable). General exempt minimum is EUR 700,000 (EUR 500,000 in Catalonia and Valencia). Rates range from 0.2% to 3.5%.
IRPF: Regional Income Tax
Half of income tax is set by each region. Rates range from 9% (Madrid, Castilla y Leon) to 25.5% (Catalonia, Asturias). Foral territories (Basque Country, Navarra) have their own complete schedules with top marginal rates of 49%.
FAQ about regional taxation in Spain
Where are taxes lowest in Spain?
Madrid stands out as the region with the lowest overall tax burden: ITP at 6%, Inheritance Tax bonified at 99%, Wealth Tax fully exempted (100% relief), and the lowest regional IRPF (9%-21%). Andalucia, Castilla y Leon, Murcia, La Rioja and Valencia also have 99% inheritance tax relief.
Which regions have the highest taxes?
Catalonia, Asturias and the Balearic Islands are among the highest-taxed regions. Catalonia applies 10% ITP, has no significant inheritance tax relief, a lower wealth tax exempt minimum (EUR 500,000 vs EUR 700,000), and regional IRPF up to 25.5%.
Can I move to another region to pay less tax?
Your tax residence is determined by where you live for most of the tax period (more than 183 days). The AEAT may investigate domicile changes it considers fictitious. ITP is paid where the property is located, not where you reside.
Questions about the most tax-efficient structure for your business?
Lexiel answers questions about sole trader vs company, business income taxation and tax optimisation with verified references from LIRPF and LIS.
Try Lexiel free for 14 daysRelated resources
Related articles
Have a legal issue?
Consult the most accurate legal AI in Spain. Answers verified against official sources. Cheaper than a lawyer consultation.
From €9.90/mo · 14-day free trialAre you a lawyer? Professional tools
Case management, invoicing, AI-powered legal drafts, document RAG and more for your firm.
Try free · 14 days