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Asset Information

Total assets minus liabilities
Additional exemption up to €300,000

Result Set Estate

Deposit Amount
0,00 EUR
Base Calculable (above minimum exempt)
0,00 EUR
Effective Quota
0.000%
Net Worth1.000.000,00 EUR
Exemption on Housing (up to $300K)-300.000,00 EUR
Minimum Exempt-700.000,00 EUR
Inheritance Tax Rate0,00 EUR
Se aplica la escala estatal. Verificar la normativa autonomica.

Come utilizzare Calcolatore Imposta sul Patrimonio 2026

Calculate your net worth

Add up all your assets (real estate, storage units, stocks, vehicles) and subtract your debts (loans, loans).

Indicate primary residence value

The main residence has an additional exemption up to €300,000 on its value.

Select Your Autonomous Community

Madrid simplifies 100% of the tax. Other communities may have different minimum exemptions.

Verify if you need to submit a declaration

Even if you don't pay in Madrid, you may still have the obligation to declare if your assets exceed €2 million.

Suggerimenti

  • The combined limit between Wealth Tax and Income Tax cannot exceed 60% of the taxable income.
  • Participations in family businesses may be exempt if they meet economic activity and control requirements.
  • In communities like Catalonia, the minimum exemption is €500,000 instead of €700,000: important for estate planning.
  • The Inheritance Tax is deductible from the taxable base of Estate Tax.

Domande frequenti

Who is required to declare the Estate Tax?

They are required to pay or have a gross income exceeding €2 million (even if the tax is zero due to autonomous benefits, as in Madrid).

What assets are exempt from the Estate Tax?

Exempt from tax: up to €300,000 in primary residence, household furnishings, copyright rights, family business shares with conditions, and assets of the Historic Heritage.

Does Madrid not pay its Inheritance Tax?

In practice it is. The Community of Madrid applies a 100% bonus on the total fee, so the tax results in zero. However, there may be a formal obligation to declare.

What is "Solidarity Tax on Large Fortunes"?

In 2022 the central government created a temporary ISGF that records assets worth over €3 million with interest rates of 1.7%-3.5% to compensate for Madrid and Andalusia's bonus. Its future in 2026 is uncertain.