Trust Taxation · Spain · All Regions
Updated April 2025 · By International Inheritance Spain · Jacob Salama, Colegiado n.º 11.294
Spanish inheritance tax (ISD) is administered by the 17 autonomous communities. The region where a trust beneficiary is habitually resident in Spain determines which regional ISD rules apply to trust distributions — whether classified as inheritance (sucesión) or donation (donación). The difference between regions is enormous: a €500,000 trust distribution to a child of the settlor could trigger near-zero ISD in Andalucía or Madrid, and €50,000–€100,000 in Cataluña or the Balearic Islands.
| Region | Inheritance (direct relatives) | Donation (direct relatives) | Guide |
|---|---|---|---|
| Andalucía | ⚡ Near-zero (99% bonificación) | ⚡ Near-zero (99% bonificación) | → Guide |
| Madrid | ⚡ Near-zero (99% bonificación) | ⚡ Near-zero (99% bonificación) | → Guide |
| Canary Islands | ⚡ Near-zero (99.9% bonificación) | ⚡ Near-zero (99.9% bonificación) | → Guide |
| País Vasco | ⚡ Near-zero (foral system) | ⚡ Very low (foral system) | → Guide |
| Navarra | ⚡ Near-zero (foral system) | ⚡ Very low (foral system) | → Guide |
| Cantabria | ⚡ Zero for Group I; ~10% of scale for Group II | ⚡ Near-zero (100%/90% bonificación) | → Guide |
| Asturias | ⚡ Near-zero (99% bonificación) | ⚠ 99% for Group I, moderate for Group II | → Guide |
| Galicia | ⚡ Near-zero (99% bonificación) | ⚠ 100% up to €1M if donor 65+; otherwise reduced | → Guide |
| Castilla y León | ⚡ Near-zero (99% bonificación) | ⚠ Significant reductions; less than Andalucía | → Guide |
| Castilla-La Mancha | ⚡ Near-zero (95% bonificación) | ⚡ Near-zero (95% bonificación) | → Guide |
| La Rioja | ⚡ Near-zero (99% bonificación) | ⚡ Near-zero (98% bonificación) | → Guide |
| Extremadura | ⚡ Near-zero (99% bonificación) | ⚠ Moderate reductions | → Guide |
| Aragón | ⚠ Moderate (65% bonificación) | ⚠ Moderate (65% bonificación) | → Guide |
| Murcia | ⚠ Moderate (65% bonificación) | ⚠ Moderate (65% bonificación) | → Guide |
| Comunidad Valenciana | ⚠ High (25–50% of national scale after partial bonificación) | ⚠ High (limited bonificación ~28%) | → Guide |
| Balearic Islands | 🔴 High (7%–20%+ for direct relatives) | 🔴 High (limited reductions) | → Guide |
| Cataluña | 🔴 Very high (15%–32% effective on large estates) | 🔴 High (5%–11.5% on donations to children) | → Guide |
Andalucía
Marbella, Sevilla, Málaga, Granada, Córdoba — 99% bonificación
Madrid
Madrid, Alcalá de Henares, Alcobendas — 99% bonificación
Canary Islands
Las Palmas, Tenerife, Gran Canaria — 99.9% bonificación
País Vasco
Bilbao, San Sebastián, Vitoria — foral near-zero rates
Navarra
Pamplona — foral near-zero rates
Cantabria
Santander — 100% for Group I; 90% for Group II
Asturias
Oviedo, Gijón — 99% bonificación on inheritance
Galicia
A Coruña, Vigo, Santiago — 99% bonificación on inheritance
Castilla y León
Valladolid, Burgos, Salamanca, León — 99% bonificación
Castilla-La Mancha
Toledo, Albacete, Ciudad Real — 95% bonificación
La Rioja
Logroño — 99% bonificación on inheritance
Extremadura
Badajoz, Cáceres — 99% bonificación on inheritance
Aragón
Zaragoza, Huesca — 65% bonificación (moderate)
Murcia
Murcia, Cartagena — 65% bonificación (moderate)
Comunidad Valenciana
Valencia, Alicante, Benidorm — high ISD rates
Balearic Islands
Mallorca, Ibiza, Menorca — high ISD rates
Cataluña
Barcelona, Girona, Tarragona — highest ISD in Spain
Each city guide covers the specific ISD rules applicable to trust beneficiaries living in that municipality — including both inheritance and donation scenarios.
The choice of where to become a Spanish tax resident as a trust beneficiary can save or cost you very significant sums in ISD. We advise international families on pre-residency planning, trust restructuring and the Spanish tax treatment of foreign trust distributions.