Inheritance tax Navarra

Navarra has its own legal system, which means it has its own tax raising powers.

Navarra Inheritance Tax will be applicable if the deceased had his or her last habitual residence in Navarra or, if it was in a foreign country, he or she retained the political condition of navarro “ “La Condición Política de Navarro.” which means that their last habitual residence in Spain was in Navarra, and it is also applied to their descendants who are recorded as Spaniards

If the beneficiary has his or her habitual residence in a foreign country, Navarra Inheritance Tax will be applied if all the assets are located in the Comunidad Foral de Navarra.

In NAVARRA, there is a reduction of 60.000 € for acquisitions by disabled people with a grade of disability between 33% and 65%, and a reduction of 180.000 € for acquisitions by disabled people with a grade over 65%.

There are also some reductions for the benefits acquired from life insurance policies.

All of them are accounted for in the calculator.

There is no need in the case of Navarra to enter the existing wealth of the beneficiary into the calculator

More important than anything is that the basis of the regulation is to apply different rates depending on the closeness of the kinship.

So there is an ultra low rate of 0.8 % to be applied to an acquisition by ascendants, descendants or a spouse.

There is another scale for ascendants and descendants in-law ( stepchildren included) which goes from 6% to 20% ( up to the first 7.813,16 euros, the rate is also 0.8%)

Another scale is for successions between brothers and sisters which goes from 8% to 35%

The first 7.813,16 euros, are also rated at 0.8%

The same rate of 0.8 % applies to the house which was the habitual residence of the deceased, if the beneficiary has lived with him or her for the five years prior to the death, and the house is going to be the habitual residence of the beneficiary, and will stay in his or her ownership for five years, except if he or she dies before the end of this term.

Uncles and aunts, nephews and nieces will be charged from 9% to 39% depending on the value of the assets.

The first 7.813,16 euros, are also rated at 0.8%

The rate for cousins is from 11% to 43 % and for the succession between non-related beneficiaries, it ranges from 11 % to 48%.

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