How Much

Is the Beneficiary an habitual resident in Spain?

Date of Birth of the
Beneficiary *

Date of death *

Existing Wealth of the Beneficiary

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Fill in the spaces below to calculate the total tax payable.

Applicable Law Amount of the Individual Acquisition Amount of Life Insurance if any Kinship with the Deceased Existing Wealth of the Beneficiary

IF BOTH THE DECEASED AND THE BENEFICIARIES ARE RESIDENTS IN SPAIN, the law of the Comunidad Autónoma of the residence of the deceased will apply.

IF EITHER THE DECEASED OR THE BENEFICIARY ARE NOT RESIDENT IN SPAIN, the STATE LAW will be applied.

By exception

If the deceased was not resident in Spain but was resident in a member state of the EU or the EEA the beneficiary can choose to apply the law of the Comunidad Autónoma where the most valuable assets are located.
.-In the same case, if there are no assets located in Spain, the Law of the Comunidad Autónoma where the beneficiary is resident, can be chosen
If the deceased was resident in Spain and the beneficiary is not resident in Spain but is resident in a member state of the EU or the EEA.
In this case the law of the Comunidad Autónoma of the residence of the deceased can be applied.

Some news about inheritance tax in spain

If, upon the death of the policy holder, the beneficiary is going to benefit from a life insurance policy (some investment products such as unit linked funds are based on life insurance policies) he or she will have to pay inheritance tax on that amount, assuming that it is going to be paid in Spain, or has been contracted in Spain with an insurance company that is authorised to operate in Spain.

You must write in this window, only the amount that corresponds to the beneficiary for whom the calculation is being made.

The disability of an individual tax payer, physical or psychiatric, reduces his or her tax obligation depending on the level of the disability, which is measured in grades. The disability must have been officially recognised by the competent public authority, before the death of the deceased. If this is not a Spanish authority, it must be considered on a case by case basis.