the communities where it is most difficult to inherit

He Inheritance tax It is a tax that is paid when there is a transfer of assets or rights from one person to another due to death and free of charge. It is what in Spain is known as inheritance. However, when there is a donation between people, the citizen is obliged by law to pay this tax regulated in Law 29/1987 and its regulation 1629/1991.

In this way, the inheritance tax is used to tax capital gains and those who are going to receive an inheritance must pay taxes on it. Furthermore, from the Law 22/2009 was transferred to the autonomous communities both performance and regulatory power, so the amount is very different depending on the region in which it is carried out.

For its part, the calculation of the tax is obtained adding the net value of the inherited or donated assets and subtracting charges, debts and expenses. In addition to depending on the location, reductions are also applied depending on the degree of relationship between both parties, so it is important to know who is included in each category.

Inheritance Tax Groups

These are the different groups that are established for the Inheritance Tax:

Inheritance tax by autonomous community

The data collected by the General Council of Economists in its report Panorama of Autonomous and Foral Taxation 2025 reveals which communities have the lowest bonuses and reviews the application of the tax in each part of the national territory.

For example, Catalonia It has bonuses ranging from 99% to 57.37% for group I, depending on the tax base. For II it goes from 60% to 28.92% when the base exceeds three million and the spouses can apply a 99% bonus.

In the case of Andalusia and Murciathe bonus is 99% for groups I and II. However, in Aragon They are 99% for group I and 65% for the acquisition of the deceased’s habitual residence for taxpayers in groups I and II, provided that the value of the home is equal to or less than 300,000 euros.

In Asturias Inheritances are not taxed for the first two groups as long as they do not exceed 300,000 euros and in Basque Country They are not obliged to pay if the inheritances are below 400,000 euros, but for higher amounts a tax rate of 1.5% is applied. Also in the north of the country, in Galiciagroups I and II are exempt from paying the tax up to one million euros.

For its part, on the islands the situation is different. In Balearics There are 100% bonuses for groups I and II, but for group III bonuses between 50% and 25% are applied. In Canary Islandsthis 100% is for taxpayers in groups I, II and III, although in some cases it can also be extended to group IV.

In Cantabria 100% deductions are reserved for people in the first two groups and for the third, that is, the collaterals of the second degree due to consanguinity, 50% is applied. In Castile and Leónalmost around the same figure, a 99% bonus is given for the spouse, descendant or adopted, or ascendant or adopter of the deceased.

On the other hand, in Castile-La Mancha It is also 100% for groups I and I, as long as the amount of the taxable base is less than or equal to 175,000 euros, but if the taxable base is equal to or equivalent to 300,000 euros, this is progressively reduced to 80%. Near, in Estremadurais 99% for groups I and II, including the amounts received by beneficiaries of life insurance.

In Rioja It is also 99% for the first two groups, but with the peculiarity that this is extended for people who have lived together for at least 15 years in the same home. In Navarrea 0% rate is applied to spouses and from then on the tax is 0.8%. However, for ascendants and descendants in a straight line by consanguinity the rates rise from 2% to 16%.

In the case of the Community of Madrid It is 99% for the first two groups, but there has been an important change this year regarding other aspects and categories. The Inheritance and Donation Tax bonus for transfers to brothers, uncles and nephews has been expanded, from 25% to 50%. It has also been increased to 100% in the case of sporadic donations between individuals that are less than 1,000 euros and the formal requirement of granting a public document before a notary has been eliminated for donations of up to 10,000 euros.