Country tax profile · 2026
Spain inheritance tax
How Spain taxes inheritance
7.65%-34% progressive by relationship & amount (state scale) Group I/II (spouse, descendants, ascendants) get large reductions/allowances; most autonomous communities bonify 95-99% so effective tax is near zero for close family
Compiled by MyNomadWorld for Spain and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Spain compares
141 of 197 countries we track have no inheritance or estate tax. Spain is not one of them.
Who is a tax resident of Spain?
>183 days in Spain in a calendar year, or Spain being the main base/centre of economic interests (spouse/minor children residing in Spain is a rebuttable presumption).
Related Spain taxes
Moving to Spain?
Get matched with a vetted Spain tax & immigration advisor who handles residency and the exit from your current country.
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What is the inheritance tax rate in Spain?
7.65%-34% progressive by relationship & amount (state scale) Group I/II (spouse, descendants, ascendants) get large reductions/allowances; most autonomous communities bonify 95-99% so effective tax is near zero for close family