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Inheritance Data

Determines the multiplier coefficient

Inheritance Result

Tax Rate (State Scale)
17.788,32 EUR
Multiplier
x 1
Effective Quota
8.89%
GroupGrupo II: Conyuge, ascendientes y descendientes mayores 21
Inheritance Reduction-15.956,87 EUR
Base Calculable184.043,13 EUR
Tax Rate17.788,32 EUR
Escala estatal. Muchas comunidades aplican bonificaciones del 99% para conyuge e hijos (Andalucia, Madrid, Valencia). Verificar normativa autonomica.

Come utilizzare Calcolatore Imposta di Successione 2026

Indicate Inherited Mass

Inherited mass is the value of inherited assets minus the debts of the deceased.

Select Family Group

Group determines reductions and multiplier factor. Groups I and II have greater reductions.

Indicate existing inherited assets

The existing inheritance wealth determines the multiplier coefficient (more wealth = higher tax).

Check regional allowances

Many communities (Andalusia, Madrid, Valencia) offer 99% support for children and spouse. The actual result can be much higher than the state's figure.

Suggerimenti

  • The result of this calculator applies state scale. In many communities the real tax will be significantly lower.
  • The reduction for acquiring the deceased person's primary residence can reach up to 95% of its value, up to €122,606.
  • Life insurance with designated beneficiary is not part of the estate tax (but are still taxed in ISD).
  • Participations in family businesses can be exempt up to 95% if the maintenance requirements are met.

Domande frequenti

Who pays Inheritance Tax in Spain?

The heir (beneficiary) is who pays the tax, not the deceased. Each heir pays their individual inheritance share.

Are there communities where inheritance is not paid?

In practice, many communities (Madrid, Andalusia, Murcia, Balearic Islands, Valencia, Galicia) have approved 99% discounts or very high reductions for spouses and direct children, making the tax almost zero.

How much time do I have to pay the tax?

The general period is 6 months from death, extendable by 6 months (requesting within the first 5 months). Late payment has interest charges.

Can you waive your inheritance to avoid paying taxes?

Yes, if you can give up your inheritance, but the relinquishment must be complete (partial exemptions are not acceptable). If there are debts exceeding the estate, relinquishing may be convenient.