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Inheritance Tax Calculation

Although the inheritance tax is transferred to the Regions, they do not have the possibility of establishing a complete regulation in the matter. Thus, it is necessary to distinguish between the state legislation and the own rules of each Region. Therefore, in order to settle the inheritance tax, must be applied State and regional rules, which usually only establishes some reductions and rebates.

If the heir lives abroad or the deceased resided outside Spain, the inheritance tax is governed by state regulations and the payment must be made to the State Tax Agency but applying the rebates of the Autonomous Communities.

To determine the applicable regional rules, it must be taken into account the habitual residence of the deceased at the time of death, which is where the deceased person has lived longer in the last five years.

The auto-liquidation regime is mandatory in the Regions of Andalusia, Aragon, Principality of Asturias, Balearic Islands, Canary Islands, Castilla-Leon, Castilla-La Mancha, Catalonia, Galicia, Region of Murcia and Valencia.

Calculation of inheritance tax: Taxable Base, Brute Taxable Base, Net Taxable base, Tax Rate, Bonuses and Reductions.


Taxable value.


The Taxable value is constituted by the real value of the goods and rights, to which 3% are as house furniture, and deducting the charges and debts that are deductible.
You can deduct the proven debts of the deceased, and the costs of burial, funeral and last illness.

Taxable base.

The taxable base is obtained by deducting from the tax base the State reductions and reductions of each Region.

For state reductions the law distinguishes four groups of people:


The reductions are unequal in both state and regional regulations for each group; It is also discriminated if it is by acquisition of habitual residence or not.
For example, in the Region of Valencia, for the year 2017, the bonus in the taxable base of the Inheritance Tax is 50% for children over 21 years of age, spouses and ascendants, and 75% for children under 21.


Determination of the brute tax liability.


The total tax liability is the result of applying to the taxable base the rate of the scale approved by the Region or, failing that, the State law.


In state law the scale is as follows:




Determination of net tax liability.


It results by applying to the brute tax liability a coefficient that depends on the amount of the pre-existing equity and group to which the heir belongs.

It is set by the region, and if it has not, will govern the rate fixed by state law, as seen before.



Bonuses and reductions.


There are a wide variety of bonuses and reductions applicable to the inheritance tax, depending on each Region.

A) All Regions but Basque Country and Navarre. Each Region has the competence to establish bonuses in the net tax liability. Most of them have set important reductions, especially in inheritances from parents to children.

B) Basque Country and Navarre. These Regions have a greater freedom to regulate the Inheritance Tax, and applicable bonuses and reductions. usually, have been much more advantageous than the rest of Spain.

C) State bonuses. At the moment they are not very relevant, since the judgment of the Court of Justice of the European Union of 3 September 2014 understands that in the case that the competence to liquidate corresponds to the Spanish State, the bonuses provided in the regional legislation apply.

D) special deduction to avoid double international taxation: amounts paid in other countries for a similar tax can be deducted from the tax debt, apart of to international agreements with some countries in this matter (France, Greece or Sweden).

With this, we obtain, finally, the amount of the tax that each heir must pay.


Final advice


The calculation of the inheritance tax is complex since it requires knowledge of CIVIL and FISCAL LAW.

Especially, taking into account that there are so many legislations in Spain as Autonomous Communities and that each year can undergo modifications.

Therefore it is advisable that the management and settlement of this tax are done either by a lawyer specialising in the matter or a collegiate manager who advises you in a professional manner.

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