Inheritance Tax

Inheritance tax in Spain

The rules and rates which apply to Inheritance Tax in Spain differ in accordance with the relationship between the donor and the beneficiary. However, unmarried couples and step-children generally pay higher taxes than spouses and natural children.

Allowances and tax rates under inheritance Tax in Spain may also differ in individual regions, but only if the beneficiary and the deceased are regular residents in the region. `Regular residents´ means they have lived in the country for five years.

National rules will apply if the deceased and/or beneficiaries do not live in Spain.

That unmarried couples not registered as pareja de hecho, or where it does not affect the tax , will pay twice as much inheritance tax in Spain than a married couple, and step-children will pay at more than 1.5 times what a natural or adopted child would pay.

Rates may be further multiplied by the beneficiary’s existing wealth.

It is therefore important to take steps to lower your inheritance tax in Spain, where possible.

Where applicable, Spanish inheritance law limits who you can leave your assets to. This is to protect the family and provide for the children who will receive two-thirds in preference to the spouse.

Usufruct in Spain refers to the situation where a beneficiary, often the surviving spouse, receives a ‘life interest’ over assets, in most cases the family home, rather than a direct share of the property. This event can reduce Spanish inheritance tax in Spain. By leaving the spouse a usufruct, full ownership of the house may eventually be transferred to the children without further tax at that stage. In the meantime, the surviving spouse can live in the family home for the rest of their lifetime.

As you probably have noticed by now,inheritance tax in Spain is far from simple and in all cases it is advisable to seek qualified professional advice in order to make the best arrangements for you and your family. At Martin & Perez we are delighted to assist you on this matter should you require assistance.

Why choose Martin & Perez for your inheritance tax in Spain?

Martin & Perez offers many benefits to all customers who need help with their inheritance tax in Spain, including over 20 years of experience, a dedicated English speaking team with a wealth of knowledge in law, competitive prices and a hands on approach making sure we always deliver results.

Martin & Perez have spent years, and solved numerous cases gaining the respect and trust of our clients. Whether it’s a business, an individual or any other case, Martin & Perez will always help with your inheritance tax in Spain.


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To learn more about how an experienced legal representative from our firm can make the law work for you or to discuss your legal questions and concerns, please contact us today. Feel free to call or email us to discuss your case. All consultations are confidential.