(Note: Review of August 14, 2019)

The Inheritance tax is a state tax, in this case transferred to the Autonomous Community (AC) of Andalusia. Therefore, as a first condition for the application of the rules indicated below, the circumstances of residence of the deceased or heirs should be given in addition to those of the location of the inherited property explained in this table:

Deceased resident in Spain Deceased Resident in
EU/EUS, not Spain
Deceased not resident in EU/EUS
Heir Resident in Spain Law of the AC of the deceased Law of the  AC where the highest value of goods and rights located in Spain is found. If there is no good or right located in Spain, the regulations of the AC in which each taxpayer resides are applied to. State law
Heir Resident in EU/EUS, not in Spain Law of the AC of the deceased Law of the  AC where the highest value of goods and rights located in Spain

State Law
Heir Not resident in EU/EUS State Law Law of the  AC where the highest value of goods and rights located in Spain State Law

Taxation is established by virtue of the heiress’s kinship relationship:


GI. Descendants or adopted, under the age of 21

GII. Descendants or adopted, 21 years of age or older. Spouses, ascendants or adopters. GIII. 2nd and 3rd degree collateral by inbreeding or affinity. Ascendants or descendants by affinity.

GIV. More distant degrees of kinship and non-relatives

Improvement of the reduction of the tax base (TB) for the acquisition by inheritance (and legacy etc) of the permanent housing:

• For spouse, ancestors or descendants of the deceased, or collateral relative over sixty-five years who had lived with him/her during the two years prior to death, the percentage amounts to:

Net real value of the property in TB of each subject reduction Percentage
up to 123.000 100%
from 123.000,01 to 152.000 99%
from 152.000,01 to 182.000 98%
from 182.000,01 to 212.000 97%
from 212.000,01 to 242.000 96%
more than 242.000 95%
  • It will be needed to keep the acquisition at least 3 years

Without prejudice to any other reduction applicable, in Andalusia, from 1 January 2018, the exempted TB for inheritances received by direct relatives (groups I and II) is increased to 1,000,000 euros (one million euros) per heir.


Acquisition of assets and rights by inheritance, legacy, or any other title of inheritance.

Subjects required to pay:

Heirs, legatees or in general subjects by any title to succession.

Tax base:

It is the net value of the individual acquisition of each successor.

General reductions:

Taking into account the aforementioned reduction to Group I and II kinship heirs, there are several other reductions and bonuses that respond to various subjective or objective reasons: the parentage and pre-existing assets of the taxable person, their disability, the collection of life insurance, the consecutive transfer of goods, as well as the acquisition of goods of various nature: habitual housing, historical heritage assets or individual companies, professional businesses and holdings in entities of the deceased.

Generic rates (i.e. once each reduction, exemption or bonus mentioned above has been taken into account):

Tax share

Tax fee.

Tax base euros Full fee euros Remaining tax base up to euros Applicable rate Percentage
0,00 0,00 7.993,46 7,65
7.993,46 611,50 7.987,45 8,50
15.980,91 1.290,43 7.987,45 9,35
23.968,36 2.037,26 7.987,45 10,20
31.955,81 2.851,98 7.987,45 11,05
39.943,26 3.734,59 7.987,46 11,90
47.930,72 4.685,10 7.987,45 12,75
55.918,17 5.703,50 7.987,45 13,60
63.905,62 6.789,79 7.987,45 14,45
71.893,07 7.943,98 7.987,45 15,30
79.880,52 9.166,06 39.877,15 16,15
119.757,67 15.606,22 39.877,16 18,70
159.634,83 23.063,25 79.754,30 21,25

Multiplier coefficient:

Pre-existing patrimony Kinship group
From 0 to 402.678,11 1,0000 1,5882 2,0000
From  402.678,12 to 2.007.380,43 1,0500 1,6676 2,1000
From 2.007.380,44 to 4.020.770,98 1,1000 1,7471 2,2000
From 4.020.770,99 1,2000 1,9059 2,4000


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