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Impuesto de Sucesiones por Comunidades: The Comparison Table (2026)

By Recording Law Editorial Team9 min read
Impuesto de Sucesiones por Comunidades: The Comparison Table (2026)

The same estate, left to the same relative, can produce a bill close to zero in one comunidad and a real bill in the tens of thousands of euros in another. Both outcomes sit under the identical national law, Ley 29/1987, because art. 48 of Ley 22/2009 lets each comunidad autónoma set its own reductions, scale, coefficients and, above all, bonificaciones on the cuota. This page puts every comunidad's treatment of Grupo I and II, meaning spouses, children, parents and grandchildren, side by side.

Information last verified on 23 July 2026. This table changes with nearly every autonomic budget, and two entries below already carry an open verification question at the time of this review: the Comunidad Valenciana's Grupo III rate. Confirm the current figure for the specific comunidad, ideally directly against the BOE or that comunidad's own tax portal, before relying on it.

The comparison table

ComunidadGrupo I/II mortis causa benefitLegal basis
Cantabria100% bonificación (plus 50% for Grupo III second-degree collaterals by blood)Art. 8, DL 62/2008
Baleares100% bonificación GI/II mortis causa (value-consignment condition on real estate); Grupo III: 60% for consanguine second/third-degree collaterals not concurring with descendants, 35% for the rest; 100% deducción on GI/II inter vivos giftsArts. 36, 36 bis y 54, DL 1/2014
Canarias99,9% bonificación, uniquely including Grupo IIIArt. 24 ter, DL 1/2009
Castilla-La ManchaSliding scale, 100% down to 80%, by base liquidable bracketArt. 17, Ley 8/2013
Madrid99% (plus 50% Grupo III since 1 July 2025)Art. 25, DL 1/2010
Andalucía99%, both mortis causa and inter vivosArts. 39-40, Ley 5/2021
Comunidad Valenciana99% for Grupo I/II; Grupo III rate unresolved, verify before citingArt. 12 bis, Ley 13/1997
Región de Murcia99% deducción autonómicaArt. 3.Cinco, DL 1/2010
Castilla y León99% bonificaciónArt. 17 bis, DL 1/2013
Extremadura99% bonificación, conditioned on timely filingArt. 20, DL 1/2018
La Rioja99% deducción, current text shows no stated capArt. 37.2, Ley 10/2017
Cataluña99% flat for spouses; sliding 99% to 20% for the rest of Grupo I, 60% to 0% for the rest of Grupo IIArt. 58 bis, Ley 19/2010
Galicia1.000.000 € base reduction for Grupo I/II; separate 99% cuota credit is Grupo I onlyArts. 6.Dos / 11, DL 1/2011
AragónNo general GI/II cuota bonificación, but a 100% base reduction up to 500.000 € for spouse, ascendants and descendants (575.000 € with a 33-65% disability; +150.000 € per minor child for the spouse) shields most ordinary estates; plus a 65%-capped vivienda-habitual credit and a Grupo-I-only 99%Arts. 131-5, 131-10 y 131-12, DL 1/2005
AsturiasNo general Grupo I/II bonificación at all; a 300.000 € base reduction is the main reliefArt. 17, DL 2/2014
País VascoForal: own Norma Foral per Diputación (Álava, Bizkaia, Gipuzkoa), not this state-ceded systemArt. 25, Concierto Económico, Ley 12/2002
NavarraForal: own regime under the Convenio Económico, not this state-ceded systemArt. 31, Convenio Económico, Ley 28/1990

How the punto de conexión decides which comunidad applies

Article 32.2.a) of Ley 22/2009 sets the rule that decides which row of this table applies to a given estate: «Se considera producido en el territorio de una Comunidad Autónoma el rendimiento... en el caso del Impuesto sobre Sucesiones y Donaciones que grave las adquisiciones 'mortis causa'... en el territorio donde el causante tenga su residencia habitual a la fecha del devengo.» The deceased's habitual residence at death, not the heirs' residence and not the location of any inherited property, is what fixes the applicable comunidad.

The state financing-law framework also contains more detailed rules for how "habitual residence" is defined when someone has recently moved between comunidades, separate from the basic connection rule quoted above. This review did not independently verify the specifics of that look-back mechanic, so this page does not state a particular time period for it. If the deceased changed comunidad of residence in the years before death, that detail can matter and is worth confirming with a professional rather than assuming the most recent address controls automatically.

Which comunidad is cheapest? Which is most expensive?

For an ordinary spouse or adult child, Cantabria and Baleares offer the strongest relief on this table, at a full 100 percent bonificación, with Canarias close behind at 99,9 percent and notably extending that same high rate to Grupo III, which most comunidades do not reach at all. A cluster of comunidades, including Madrid, Andalucía, Murcia, Castilla y León, Extremadura and La Rioja, sit at a flat 99 percent for Grupo I and II, which in practical terms produces a similarly small bill.

At the other end, Asturias stands out as the comunidad with no general Grupo I or II cuota bonificación whatsoever; its relief comes from a 300.000 € base reduction and nothing more, so an estate above that threshold is taxed close to the raw state scale. Aragón's position is similar in this review: no general Grupo II bonificación was located in the current consolidated text, though a 2025 family-business reform law was flagged but not independently fetched, so Aragón's true current position needs a fresh check rather than being treated as permanently settled.

These differences are not small. Two spouses inheriting identical estates of, say, several hundred thousand euros, can face a bill in the low hundreds of euros in one comunidad and a bill running into five figures in another, purely because of where the deceased happened to live.

Where this fits

For the full state mechanism behind every row in this table, the six-month filing deadline, and how the scale and coefficient work before any regional bonificación applies, see the inheritance tax overview. For deeper detail on individual comunidades, see Madrid, Andalucía, Cataluña, the Comunidad Valenciana, Galicia, Murcia, and the País Vasco. The forced-heirship share behind each heir's base imponible also varies by territory; see the legítima and forced heirship page for that separate civil-law layer.

This comparison is general legal information about Spanish regional tax law and does not constitute legal or tax advice in an individual case. Several entries carry an open verification note, in particular the Comunidad Valenciana's Grupo III rate. Confirm the current figure for the specific comunidad, ideally directly against the BOE or that comunidad's own tax portal, before making a decision based on it.

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

Which Spanish comunidad has the lowest inheritance tax for close family?

Cantabria and Baleares apply a full 100 percent bonificación to Grupo I and II, and Canarias extends 99,9 percent even to Grupo III, making these the most generous of the comunidades reviewed here, though every bonificación can change in a budget cycle.

Which comunidad has the highest inheritance tax for a spouse or child?

Asturias, which has no general Grupo I or II cuota bonificación beyond a 300.000 € base reduction, which leaves it the most exposed on this table for larger estates. Aragón lacks a cuota bonificación too, but its 100% base reduction up to 500.000 € for spouse, ascendants and descendants (art. 131-5 DL 1/2005) protects most ordinary family inheritances, so real exposure there starts above that threshold.

Can I choose which comunidad's inheritance tax rules apply to me?

No. The applicable rules follow the deceased's habitual residence at the date of death under the punto de conexión (Ley 22/2009, art. 32.2.a), not the heirs' own residence and not where any inherited real estate is located.

Do País Vasco and Navarra follow this comparison table?

No. Both run foral tax regimes, under the Concierto Económico and the Convenio Económico respectively, entirely outside the state-ceded system the other fifteen comunidades operate, with their own Diputación Foral or Navarra-specific rules.

Is Galicia's inheritance tax the same as the flat 99 percent comunidades?

Not exactly. Galicia's headline is a 1.000.000 € base reduction that applies to both Grupo I and II, which shields most ordinary estates, but the separate 99 percent cuota credit under art. 11 applies to Grupo I only, so a spouse or adult child above the reduction threshold does not get the same credit a spouse in Madrid or Andalucía would.

Sources and References

  1. Ley 22/2009, art. 32.2.a) (punto de conexión del ISD: residencia habitual del causante)(boe.es).gov
  2. Ley 29/1987, arts. 20 a 22 (base estatal, escala y coeficiente)(boe.es).gov
  3. Comunidad de Madrid, Decreto Legislativo 1/2010, art. 25(boe.es).gov
  4. Ley 5/2021 de Tributos Cedidos de Andalucía, arts. 39 y 40(boe.es).gov
  5. Ley 19/2010 de Cataluña, art. 58 bis(boe.es).gov
  6. Ley 13/1997 de la Comunitat Valenciana, art. 12 bis(boe.es).gov
  7. Decreto Legislativo 1/2011 de Galicia, arts. 6.Dos y 11(boe.es).gov
  8. Región de Murcia, Decreto Legislativo 1/2010, art. 3.Cinco(boe.es).gov
  9. Castilla y León, Decreto Legislativo 1/2013, art. 17 bis(boe.es).gov
  10. Canarias, Decreto-Legislativo 1/2009, art. 24 ter(boe.es).gov
  11. Aragón, Decreto Legislativo 1/2005, arts. 131-10 y 131-12(boe.es).gov
  12. Principado de Asturias, Decreto Legislativo 2/2014, arts. 17 y 23(boe.es).gov
  13. Castilla-La Mancha, Ley 8/2013, art. 17(boe.es).gov
  14. Extremadura, Decreto Legislativo 1/2018, art. 20(boe.es).gov
  15. Cantabria, Decreto Legislativo 62/2008, art. 8(boe.es).gov
  16. La Rioja, Ley 10/2017, art. 37.2(boe.es).gov
  17. Illes Balears, Decreto Legislativo 1/2014, art. 8(boe.es).gov
  18. País Vasco, Ley 12/2002, Concierto Económico, art. 25(boe.es).gov
  19. Navarra, Ley 28/1990, Convenio Económico, art. 31(boe.es).gov
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