16 articles
The notarial declaración de herederos abintestato: who can request it, the documents and two witnesses, the 20-working-day wait, and the legal order of intestate heirs in Spain.
How Spain's legítima works: the two-thirds reserve for children in the Código Civil, the widow's usufruct, disinheritance, and the different foral fractions in Cataluña, Galicia, Aragón, País Vasco, Baleares and Navarra.
Every comunidad autónoma's inheritance tax bonificación for spouses, children and parents in one table, from Cantabria and Baleares at 100 percent to Aragón and Asturias with no general credit at all, plus how the punto de conexión decides which comunidad's rules apply.
The Spanish herencia from death certificate to property registration: finding the will, the declaración de herederos, accepting or renouncing, the partition, and the six-month tax deadline.
The map of Spanish inheritance: the succession process, the forced-heirship legítima, the notarial declaración de herederos, and the six-month inheritance-tax clock that varies by comunidad.
Andalucía's 99 percent bonificación for Grupo I and II heirs and donees, mortis causa and inter vivos, the documento público condition on gifts over 5,000 euros, and how it fits into the state calculation.
How Cataluña's art. 58 bis bonificación works: a flat 99 percent for spouses, a sliding scale from 99 percent down to 20 percent for the rest of Grupo I and II, and the rule that trades other reducciones for the bonificación.
Galicia's headline benefit is a 1,000,000 euro base reduction for spouses and children alike, but the separate 99 percent cuota credit applies only to Grupo I heirs under 21, not to Grupo II.
How Madrid's 99 percent bonificación cuts the impuesto de sucesiones for spouses, children and parents, the 50 percent rate for Grupo III since July 2025, and a worked example of what the discount means in euros.
How Murcia's 99 percent deducción autonómica works for spouses, children and parents under art. 3.Cinco of Decreto Legislativo 1/2010, and how it fits into the state calculation.
Valencia's 99 percent bonificación for Grupo I and II heirs and donees under art. 12 bis, and why Grupo III's rate needs checking against the current text before you rely on it.
Why Spain's national ISD law and the regional bonificaciones on this site do not apply in the País Vasco, how the three Diputaciones Forales set their own rules under the Concierto Económico, and the legítima there.
The three forms of Spanish will: the notarial testamento abierto, the handwritten ológrafo and the sealed cerrado, plus the Registro de Últimas Voluntades and the legítima limit.
How to renounce an inheritance in Spain: the notarial deed requirement, why it is irrevocable and unconditional, the 9-day and 30-day clocks, who takes the share, and the tax difference from renouncing in favour of someone.
The impuesto de sucesiones step by step: the six-month deadline, state reductions, the 7.65% to 34% scale, multiplier coefficients, and the regional bonificaciones that can cut the bill by 99%.
How the municipal capital gains tax (IIVTNU) applies to an inherited home: the post-2021 dual method, the taxpayer's right to request the lower real gain, no tax with no real increase, and the ISD link.