Inheritance tax in Spain 2026

On paper Spain's inheritance tax is fierce: a state scale of 7.65% to 34%, multiplied up by as much as 2.4× for distant heirs with existing wealth, and allowances of only about €16,000 for a spouse or adult child.

In practice your region decides everything — the autonomous regions set their own allowances and reliefs, and many cut the bill for close family to a small fraction of the state table.

Spanish-resident heirs are taxed on inheritances from anywhere; non-resident heirs only on Spanish assets.

At a glance

top rate: 34% state scale above €797,555 — up to 81.6% with the maximum multiplier
entry band: 7.65% on the first €7,993
tax year basis: Charged at death or on the gift
filing deadline: 6 months from death (extensions possible)
residency basis: Resident heirs: worldwide; non-resident heirs: Spanish assets
regime flag: 95% relief on the family home and family business for close heirs

Rates

State scale before regional rules and multipliers (2026)

Taxable amount (EUR)	Rate on this band	Note
0 – 7,993	7.65%
7,993 – 31,956	8.5% – 10.2%	Rising in small steps
31,956 – 79,881	11.05% – 15.3%
79,881 – 239,389	16.15% – 21.25%
239,389 – 797,555	25.5% – 29.75%
Over 797,555	34%	A wealth-and-kinship multiplier of 1.0× to 2.4× then applies

Marginal rates apply within each band.

State allowances by relationship (regions often add much more)

Heir	Allowance (EUR)	Note
Child under 21	15,957 + 3,991 per year under 21	Capped at 47,859
Spouse, adult child, parent	15,957
Sibling, niece/nephew, aunt/uncle, in-laws	7,993
Anyone else	0
Heir with a disability	+47,859 or +150,253	Depending on the degree, added to the relationship allowance

Thresholds & allowances

Family home relief95% of its value, capped at €122,606 per heir
For a spouse or child inheriting the deceased's permanent residence
Family business relief95% of qualifying business value
For a spouse or children, under holding conditions

Surcharges

Pre-existing-wealth multiplier×1.0 to ×2.4over Applied to the computed tax, based on the heir's own wealth and kinship group

Residency

Residency trigger

A Spain-resident heir or donee pays on gratuitous transfers from anywhere in the world; the deceased's residence matters less than the recipient's.

Non-resident treatment

Non-resident heirs pay only on assets located in Spain and on payouts from Spanish life insurance policies. Foreign inheritance tax on foreign assets earns an ordinary credit; Spain has inheritance treaties only with France and Sweden.

Notes

Region choice is the whole game: the autonomous regions may replace rates, allowances and reliefs, and several reduce close-family bills to near zero — check the rules where the deceased (or the property) sits before assuming the state table applies.
Household furnishings are automatically valued at 3% of the estate unless proven otherwise.
Gift tax runs on the same scale and categories, but without the fixed allowances for inheritances — lifetime giving is often costlier than inheriting.
The multiplier for wealthy, distant heirs makes Spain's worst case one of Europe's highest — up to 81.6% in theory.

FAQ

How much inheritance tax does a spouse or child pay in Spain?

The state system gives them only a €15,957 allowance and the 7.65%–34% scale — but most regions layer large extra reliefs for close family on top, in some cases wiping out nearly the whole bill. The region's rules decide.

Do foreign heirs pay Spanish inheritance tax?

Only on assets located in Spain (plus Spanish life-insurance payouts), at the same 7.65%–34% scale. An heir living in Spain, by contrast, is taxed on inheritances from anywhere in the world.

Figures: tax year 2026, compiled from public sources. Not tax advice.

See inheritance tax in other countries

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