Inheritance Tax in Andalucía: The 99% Bonificación for Gifts and Inheritances (2026)

Andalucía applies one of the most generous bonificaciones in Spain, and it is unusual in reaching both sides of the impuesto de sucesiones y donaciones: inheritances and lifetime gifts alike. Under Ley 5/2021 de Tributos Cedidos, Grupo I and II heirs and donees apply a 99 percent bonificación to the cuota tributaria in both cases, though the gift version carries a formality the inheritance version does not.

Information last verified on 23 July 2026. This page describes Andalucía's bonificaciones under arts. 39 and 40 of Ley 5/2021. Bonificaciones change with each autonomic budget; verify the current text against the BOE or the Junta de Andalucía's own tax portal before relying on a specific figure.

Who benefits: Grupo I and II

Andalucía's bonificaciones use the state kinship groups from art. 20.2.a) of Ley 29/1987. Grupo I is descendants and adopted children under 21. Grupo II is descendants and adopted children of 21 or over, spouses, ascendants and adoptive parents. Both articles also extend to certain equated relationships the Andalusian law separately defines, so a family situation that does not fit the state groups cleanly is worth checking against the full text before assuming no benefit applies.

Mortis causa: art. 39

Article 39 is direct: «Los contribuyentes incluidos en los Grupos I y II de los previstos en el artículo 20.2.a) de la Ley 29/1987... aplicarán una bonificación del 99% en la cuota tributaria derivada de adquisiciones mortis causa, incluidas las de los beneficiarios de pólizas de seguro de vida.» A spouse, child or parent inheriting in Andalucía keeps roughly 99 percent of what the state calculation would otherwise take.

Inter vivos: art. 40 and the documento público condition

Article 40.1 extends the identical 99 percent bonificación to lifetime gifts between Grupo I and II relatives. This is genuinely unusual: most comunidades reserve their heaviest relief for inheritances and leave gifts taxed closer to the state scale.

The benefit comes with a formality. Under art. 40.2.a, a gift with a base imponible above 5.000 € must be formalised in a documento público, ordinarily a notarial deed, to keep the bonificación. A gift of cash or an asset handed over informally above that threshold risks losing the 99 percent relief entirely, so the paperwork step is not optional once the value crosses 5.000 €.

Andalucía's rule compared to the state default

Without a regional bonificación, the state reductions alone are modest: 15.956,87 € for a spouse or adult child, described in full on the inheritance tax overview. Andalucía's 99 percent bonificación operates at the opposite end of the calculation, on the cuota rather than the base, and in practice it is the bonificación, not the reduction, that determines the real bill for close family.

A worked illustration makes the gap concrete. Take an adult child inheriting a base liquidable of 100.000 € after the state reductions have already applied. The state scale (art. 21 Ley 29/1987) produces a cuota íntegra of about 12.415 €: 9.166,06 € for the first 79.880,52 €, plus 16,15 percent on the remaining 20.119,48 €. With the lowest coefficient tier of 1,0, the cuota tributaria before any regional bonificación is the same figure.

Andalucía's 99 percent bonificación under art. 39 then reduces the amount actually owed to roughly 124 €. This is a simplified illustration built from the verified state scale and Andalucía's verified bonificación rate, not a substitute for a real calculation with a gestor.

The gift bonificación in practice

The inter vivos bonificación under art. 40 is worth planning around precisely because of its documento público condition. A parent transferring, say, 20.000 € to an adult child by simple bank transfer, without any notarial deed, risks the Agencia Tributaria treating the gift as falling outside art. 40's protection once the amount exceeds 5.000 €, which would leave the gift taxed under the ordinary state scale and coefficient instead of at 99 percent. Formalising the gift before a notary, so that it is documented as a documento público from the outset, is what keeps the 99 percent bonificación available. Families planning a lifetime transfer in Andalucía should treat that formality as part of the plan, not an afterthought.

Where this fits

This page covers only Andalucía's bonificaciones. For the full state mechanism, the six-month filing deadline, and how the scale and coefficient work, see the inheritance tax overview. To compare Andalucía against the other comunidades, see the inheritance tax comparison by comunidad.

This page is general legal information about Andalucía's regional tax rules and does not constitute legal or tax advice in an individual case. Bonificaciones change with each autonomic budget; verify the current figures against the BOE or the Junta de Andalucía's tax portal before acting.

This page is general legal information about Spanish tax law and does not constitute legal advice in an individual case. The controlling texts are the current versions in the BOE and each comunidad's consolidated tax rules, which change frequently.

Frequently Asked Questions

Does Andalucía tax gifts between parents and children?

Very little, as long as the gift is properly documented. Grupo I and II donees apply a 99 percent bonificación under art. 40 of Ley 5/2021, but a gift above 5.000 € must be formalised in a documento público to keep that benefit; an informal gift above that threshold can lose the bonificación.

Is Andalucía's 99 percent bonificación only for inheritances?

No. Unlike most comunidades, Andalucía applies the same 99 percent bonificación to both mortis causa acquisitions (art. 39) and lifetime gifts between Grupo I and II relatives (art. 40), though the gift version requires a public deed above 5.000 €.

Who does not get Andalucía's 99 percent inheritance tax bonificación?

Grupo III relatives, such as siblings, aunts, uncles, nieces and nephews, and Grupo IV, meaning more distant relatives and unrelated heirs, are outside arts. 39 and 40 and pay closer to the raw state scale and coefficient.