Spanish inheritance tax: what your family would pay

How that is worked out, per heir

Share of the estate

€175,000

Less the kinship reduction

− €15,957

Less the main-home reduction

− €118,750

Taxable base

€40,293

Multiplied by the kinship coefficient (1)

€3,776

Tax per heir, before rebate

€3,776

What this leaves out

• Regional scales and reductions that replace the state ones rather than rebating them
• The higher multipliers for heirs who already have substantial wealth of their own
• Reliefs for family businesses, farms and holdings kept in the family
• Gifts made in life, which are taxed under the same regime with their own rules

People who can help with this

Independently listed, experienced with international retirees, free to contact.

• Artemis Law

  Barcelona-based immigration lawyers helping retirees and other foreigners move to Spain with personalised, English‑, Spanish‑ and German‑language support.

  Barcelona

  View profile →

• My Spain Visa

  Spanish immigration law firm specialising in visas, residency and property support for international clients.

  Marbella

  View profile →

• Vega Abogado

  Madrid immigration law firm helping internationals with visas, residency, nationality and appeals; English-speaking service and written fixed quotes.

  Madrid

  View profile →

Questions people ask

Does my spouse really pay tax on what I leave them?

Under the state rules, yes: a surviving spouse gets a reduction of €15,957 and is taxed on the rest of their share. Most regions have rebated that tax by 95 to 99 per cent for spouses and children, so in practice many families pay very little — but it is a regional concession that can be changed, not a national exemption you can rely on.

Which region decides — where I live, or where the property is?

For a resident estate, where the deceased habitually lived in the years before death. For a non-resident owner, the rules point to where the Spanish property is. Since the difference between regions can be tens of thousands of euros, it is one of the few pieces of tax planning where where you register genuinely matters.

Do I need a Spanish will as well as one at home?

If you own anything in Spain, almost always. A foreign will can be used, but it has to be translated, apostilled and often accompanied by a certificate of law explaining it — months of delay and cost at the worst possible time. A Spanish will covering only your Spanish assets is inexpensive, sits in the national registry and is signed in an afternoon.

Can I choose my own country’s inheritance law?

Yes, and it is the single most useful clause in a Spanish will. EU succession rules let you elect the law of your nationality to govern who inherits, which matters because Spanish law reserves a large share of an estate for children whatever the will says. It changes who inherits — it does not change which country taxes it.

When does the tax have to be paid?

Within six months of the death, extendable on request, and crucially before the assets are released. Families are often asked to find the money before they can access what they have inherited, which is why life cover written for the purpose is a common and sensible arrangement.