Spain Inheritance Tax Calculator (Madrid vs Andalucía vs Catalonia vs Valencia)

Spain's Impuesto sobre Sucesiones y Donaciones (ISD) is, on paper, one national law (Ley 29/1987) with one state tax scale. In practice, it is one of the most REGIONALLY VARIABLE taxes in the country, because every Comunidad Autónoma can layer its own reductions, bonifications, and deductions on top of the state framework -- and several of them have used that power to make the effective tax on close-family inheritances near zero, while others have not.

This calculator covers four representative regions -- Madrid, Andalucía, Catalonia, and Valencia -- deliberately chosen to show the full range: Madrid and Valencia both apply a straightforward 99% bonification on the tax quota for close family (spouse, children, parents), Andalucía instead adds a huge €1,000,000 reduction to the taxable base before any tax is even calculated, and Catalonia -- widely cited as the most expensive region for this tax -- applies its own, much smaller reductions and a sliding bonification percentage that shrinks sharply as the inheritance grows. Spain's other 13 regions are NOT covered here, and several of them (parts of Castilla y León, Asturias, and others) apply little to no special benefit at all, closer to the raw state framework than any of the four regions modeled here.

All figures are in euros (€) and reflect 2025/2026 regional law as verified during this build.

1. Kinship group. Every beneficiary falls into one of four statutory groups: Group I (descendants/adopted children under 21), Group II (descendants 21+, spouse, ascendants), Group III (siblings, aunts/uncles, nieces/nephews, in-laws), or Group IV (everyone else). Your group drives your state base reduction, your multiplying coefficient, and -- in most of the 4 covered regions -- your eligibility for the regional benefit at all.
2. State base reduction. Group II gets €15,956.87 off the taxable amount; Group III gets €7,993.46; Group IV gets nothing; Group I gets €15,956.87 PLUS €3,990.72 for every year the beneficiary is under 21, capped at €47,858.59 total. Catalonia replaces this state reduction with its own, different figures (approximated in this calculator).
3. State tax scale. A 16-bracket progressive scale from 7.65% up to 34% is applied to the reduced taxable base, producing the base tax.
4. State multiplying coefficient. The base tax is then multiplied by a coefficient (1.0 to 2.4) that depends on BOTH your kinship group AND your own pre-existing net worth -- wealthier beneficiaries in Groups III/IV pay a materially higher multiple. Groups I/II sit at coefficient 1.0 unless your own pre-existing wealth exceeds roughly €402,678.
5. Regional benefit. This is where the four covered regions diverge sharply: Madrid applies a flat 99% bonification on the resulting quota for Groups I/II (extended to 50% for Group III in mid-2025); Valencia applies the same 99% for Groups I/II; Andalucía instead adds up to €1,000,000 to the base reduction in step 2 for Groups I/II, then applies 99% to whatever tax remains; Catalonia uses its own kinship-based reductions plus a SLIDING bonification (99% at low bases, tapering down toward 20% as the base grows past a few million euros).

€300,000 inherited by a 30-year-old child (Group II), pre-existing wealth €100,000:

Madrid / Valencia: 1. State reduction: €15,956.87 → taxable base €284,043.13 2. State scale tax: €51,397.81 (coefficient 1.0, no multiplier effect) 3. 99% bonification: −€50,883.83 4. Final tax due: €513.98

Andalucía: 1. State reduction (€15,956.87) + regional extra reduction (€1,000,000) far exceeds €300,000 → taxable base €0 2. Final tax due: €0

Catalonia: 1. Catalonia's own reduction for a descendant 21+/spouse (approximated): €50,000 → taxable base €250,000 2. State scale tax on €250,000: €42,716.81 3. Catalonia's sliding bonification at this base level (approximated): 95% 4. Final tax due: €2,135.84 -- over 4x Madrid's/Valencia's figure, and far above Andalucía's €0, for the identical €300,000 inheritance.

• 13 of Spain's 17 regions. Only Madrid, Andalucía, Catalonia, and Valencia are covered. Every other region (Castilla y León, Galicia, the Basque Country's separate foral system, and more) sets its own, different rules.
• Catalonia's exact sliding bonification table. This calculator approximates the general SHAPE of Catalonia's actual multi-tier bonification schedule (roughly 99% at low bases, decreasing toward 20% above several million euros) rather than its exact, currently-enacted tier boundaries, which were not independently re-verified against the Catalan tax agency this session. For any real Catalonia inheritance above roughly €300,000, confirm the exact current percentage with a professional.
• Madrid's and Valencia's Group III treatment. Madrid's 50% Group III bonification (siblings, aunts/uncles, nieces/nephews) is modeled, but Valencia's own, separately phasing-in Group III benefit (reported as starting around 25% and rising toward 50% over 2026-2027) is not modeled -- this calculator treats Valencia's benefit as Groups I/II only.
• Life insurance proceeds, which often carry their own separate, partially-exempt treatment, are not modeled -- this calculator assumes a direct inheritance of cash/assets.
• The "reducción por vivienda habitual" (habitual-residence reduction, up to 95% of the home's value under state law with its own separate conditions and holding-period requirements) is not modeled as a distinct line item.
• Donations (lifetime gifts). ISD also covers gifts, which follow similar but not identical rules (no death-based reductions apply, for instance); this calculator models inheritance only.

• Assuming a nationwide "inheritance tax rate." There isn't one -- the state scale alone (7.65%-34%) is only the STARTING point; the region you (or the decedent) live in can make the effective final rate anywhere from near-zero to double digits on the identical euro amount.
• Forgetting that ISD is based on the DECEDENT's region of residence, not the beneficiary's. If your parent lived in Catalonia but you live in Madrid, Catalonia's rules apply to your inheritance from them.
• Assuming Andalucía's benefit is "the same as Madrid's." It isn't structurally -- Andalucía's is a base reduction (up to €1,000,000 off the taxable amount before any tax scale even runs), while Madrid's and Valencia's are a bonification (a 99% discount on the tax quota, after the scale has already run). For most inheritances under €1,000,000-ish to a single Group I/II beneficiary, both mechanics land near €0, but they behave very differently at larger amounts or with multiple prior gifts factored in.
• Assuming Group III (siblings, nieces/nephews) gets the same generous treatment as Group II. In this calculator's Andalucía and Valencia models, it does not -- only Madrid extends any special regional benefit to Group III, and even then at a lower 50% rate.
• Ignoring the multiplying coefficient for Groups III/IV. Distant or unrelated beneficiaries with meaningful pre-existing wealth can see their tax multiplied by up to 2.4x the base-scale amount, on top of getting no regional bonification at all in any of the 4 regions covered here.

• Ley 29/1987, de 18 de diciembre, del Impuesto sobre Sucesiones y Donaciones: state kinship groups, state base reductions, state tax scale, and state multiplying coefficients (well-established, stable statutory framework; not independently re-fetched from a primary numeric table this session).
• Madrid: 99% bonification on the quota for Groups I/II (in force since 2007) and its mid-2025 extension to 50% for Group III, corroborated via idealista.com and hablandoenplata.es, 2026.
• Andalucía: €1,000,000 extra base reduction plus 99% bonification for Groups I/II, corroborated via idealista.com, Bankinter, and domesticatueconomia.es, 2026.
• Valencia (Comunitat Valenciana): 99% bonification for Groups I/II since 2023, and its Group III phase-in beginning 2026, corroborated via idealista.com and fotocasa.es, 2026.
• Catalonia's own kinship-based reduction thresholds (child under 21: up to €100,000; older descendant/grandchild: up to €50,000; parent/grandparent: up to €30,000) corroborated via idealista.com, 2026; the exact sliding bonification percentage table is APPROXIMATED in this calculator from the general shape reported across secondary sources and was not independently re-verified against the Generalitat de Catalunya's own tax agency this session -- treat Catalonia figures above roughly €300,000 as directional, not exact.