Spain Inheritance Tax Calculator for Foreigners

Using the calculator

1. Choose the region whose rules apply: where the deceased lived in Spain — or, if they lived abroad, the region where most of the Spanish assets are.
2. Choose how you are related to the deceased (and your age if you are under 21).
3. Enter the value of your share and what you already own; say whether you live in Spain.

The result shows the reduction, the tax on the base, the multiplier, the region’s bonus and the tax to pay.

Who pays Spanish inheritance tax

The tax is paid by each heir on their own share. An heir who lives in Spain pays on everything inherited, wherever it is; an heir who lives abroad pays only on what is in Spain — a home, money in Spanish banks, other Spanish assets.

The region decides

Spain's regions set their own reductions and bonuses, and the difference is huge. Since 2021 a non-resident heir can use them too: the rules of the region where the deceased lived, or — when the deceased lived abroad — of the region with the largest part of the Spanish assets. In Madrid, Andalusia, Valencia, the Balearic and Canary Islands, Murcia and Galicia a spouse, children and parents pay little or nothing; Catalonia's bonus falls as the share grows. Brothers, sisters, nephews and nieces pay much more — a reduction of only about €8,000, a multiplier of 1.5882 or more, and a bonus in only a few regions — and an unmarried partner or a friend pays the most.

How it is worked out

The share less the reduction of the heir's group is taxed by the scale (7.65% to 34% under the state rules), multiplied by a coefficient that grows with the kinship distance and with what the heir already owns, and then reduced by the region's bonus. The tax is due within 6 months of the death. A main home, a family business and a disability bring further reductions, so a Spanish lawyer checks the figures, the will and the deadlines.