Inheritance tax by autonomous community in 2026
ISD is a state tax whose collection and partial regulation are transferred to autonomous communities. Inheriting a €300,000 flat in Madrid can cost €0, while the same inheritance in Asturias can amount to thousands.
Law 29/1987 sets the structure, kinship groups and base rate. Each community sets its own reductions and relief.
Kinship groups
- Group I: descendants under 21.
- Group II: descendants 21+, ascendants, spouse or registered partner.
- Group III: siblings, uncles/aunts, nephews/nieces, in-laws.
- Group IV: cousins, distant relatives and strangers.
Relief by community in 2026
Madrid. 99% relief for Groups I and II. Children, parents and spouse pay 1%. Group III: 15%. Group IV: none.
Andalusia. Full exemption for Groups I and II if individual base does not exceed €1,000,000. Above that, tax only on excess. Group III: €7,993.46 reduction.
Catalonia. Base reductions: €100,000 for descendants 21+, €200,000 for spouse, €100,000 for ascendants. Under 21: extra €12,000 per year to 21. Progressive additional relief up to 99% for low bases.
Valencian Community. 99% relief for Groups I and II since 2023.
Castile and León. €400,000 base reduction for Group II. Group I: €400,000 plus €25,000 per year under 21.
Galicia. €1,000,000 for Group I, €400,000 for Group II (spouse included), €8,000 for Group III.
Basque Country. Foral regulation. Exemption up to €400,000 for descendants, ascendants and spouse. Excess rate: 1.5% to 6%.
Navarre. Foral regulation. Exemption for spouse and descendants up to €250,000. Excess: 0.8% to 16%.
Asturias. Group I: up to 99%. Group II (21+): progressive from 95% to 0%. Tax can be significant for medium inheritances.
Cantabria. 99% for Group I. Group II: 90% if base under €100,000, decreasing.
Aragon. 99% for Group I. Group II and spouse: 65%.
Extremadura. 99% for Group I. Group II: 99% if base under €600,000.
Murcia. 99% for Groups I and II.
Canary Islands. 99.9% for Groups I and II.
Balearic Islands. 100% for Group I. Group II: 25%-50% depending on amount.
Castilla-La Mancha. 100% for Group I. Group II: 80% if base under €300,000 per heir.
La Rioja. 99% for Groups I and II.
Where is it paid?
In the community where the deceased had their habitual residence (most days in the prior 5 years, art. 32 Law 22/2009). If abroad, state rules apply unless heirs opt for the community where highest-value assets are located.
How to reduce the tax
Main home reduction. 95% on the deceased's main home value, up to €122,606.47 per heir (state law). Many communities improve this. Requirement: keep the home 10 years (5 in some regions).
Family business reduction. 95% if inheriting a family business meeting art. 20.2.c of Law 29/1987.
Life insurance. 100% reduction up to €9,195.49 for spouse, ascendants and descendants.
Deadline and extension
6 months from death. 6-month extension if requested within the first 5. Extension carries late-payment interest.
Late surcharges: 5% (3 months), 10% (3-6 months), 15% (6-12) and 20% (over 12 months).
Inheritances across communities
Each heir applies the deceased's community relief, not their own. If your father lived in Madrid and you in Asturias, Madrid's 99% relief applies to you.
To calculate your tax before accepting, at Notaría Online we work with specialist tax advisers.