he Inheritance tax It is a tax paid when there is a transfer of assets or rights from one person to another due to death and without compensation. This is what is in Spain It is known as Inheritance. When there is a donation among people, the citizen is legally obligated to pay this tax, which was regulated by Law No. 29 of 1987 and its Regulation No. 1629 of 1991.
In this way, inheritance tax is used to tax capital gains and those who will receive the inheritance must pay tax on it. Moreover, from Law 22/2009 It was transferred to the autonomous regions Both performance and organizational strength, so the amount varies completely depending on the area in which it is implemented.
For its part, the tax calculation is obtained Add the net value of inherited or donated assets and subtract fees, debts, and expenses. In addition to depending on the location, discounts also apply depending on the degree of relationship between the two parties, so it is important to know who is included in each category.
Inheritance tax collections
These are the different groups created for inheritance tax:
- First group: Descendants and adopted children under 21 years of age.
- The second group: Descendants and adoptees who are 21 years of age or older, spouses, descendants and adoptees.
- The third groupGuarantees of the second group, such as brothers, uncles, nephews, or ascendants and descendants by marriage.
- Fourth group: Fourth degree guarantees such as cousins and other distant degrees of kinship.
Inheritance tax by the autonomous community
The data collected by the General Council of Economists in its report Independent and Real-time Tax Panorama 2025 reveals which communities receive the least rewards and reviews the application of the tax in every part of the national territory.
For example, Catalonia It has bonuses ranging from 99% to 57.37% for the first group, depending on the tax base. For the second part, the percentage increases from 60% to 28.92% when the base exceeds three million and the couple can apply a 99% bonus.
in case Andalusia and Murcia– The reward is 99% for the first and second groups. However, in Aragon It is 99% for the first group and 65% for the deceased’s usual residence for taxpayers in the first and second groups, provided that the value of the house is equal to or less than 300 thousand euros.
in Asturias Inheritances are not subject to tax for the first two groups as long as they do not exceed 300 thousand euros Basque country They are not obliged to pay if the value of the inheritance is less than 400,000 euros, but for higher amounts a tax rate of 1.5% applies. And in the north of the country as well GaliciaThe first and second groups are exempt from paying tax up to one million euros.
For its part, the situation is different on the islands. in Balearic Islands There are 100% bonuses for the first and second groups, but for the third group bonuses ranging between 50% and 25% apply. in Canary IslandsThis percentage is 100% for taxpayers in the first, second and third groups, although in some cases it can also extend to the fourth group.
in Cantabria A 100% discount is allocated to people in the first two categories, and for the third, i.e. second-degree guarantees due to blood kinship, 50% applies. in Castile and Leonapproximately the same number, a 99% bonus is given to the spouse, descendant, adoptee, descendant or adoption of the deceased.
On the other hand, in Castile la Mancha It is also 100% for the first and second groups, as long as the amount of the taxable base is less than or equal to 175,000 euros, but if the taxable base is equal to or equal to 300,000 euros, this will be gradually reduced to 80%. Close, in ExtremaduraIt is 99% for the first and second groups, including the amounts received by life insurance beneficiaries.
in Rioja It is also 99% for the first two groups, but with the peculiarity that this percentage extends to people who have lived together for at least 15 years in the same house. in NavarreA rate of 0% is applied to couples and then the tax becomes 0.8%. However, for ancestors and descendants in a straight line by kinship the rates rise from 2% to 16%.
in case Community of Madrid It is 99% for the first two groups, but there has been an important change this year regarding other aspects and categories. The inheritance and donation tax bonus for transfers to siblings, uncles and nephews has been increased from 25% to 50%. It has also been increased to 100% in the case of donations between individuals of less than 1,000 euros, and the formal requirement of granting a public document before a notary has been abolished for donations up to 10,000 euros.