Inheritance Tax in Galicia: The 1 Million Euro Reduction, and Why the 99% Credit Is Grupo I Only (2026)

Galicia is often summarised online as "99 percent off inheritance tax," and that is true, but only for one group of heirs. What actually shields most Galician families is a much larger reduction to the taxable base, not the 99 percent credit that gets quoted. The two benefits do not reach the same people, and mixing them up leads to a wrong answer for a spouse.

Information last verified on 23 July 2026. This page describes Galicia's reducción por parentesco (art. 6.Dos) and deducción en la cuota (art. 11) under Decreto Legislativo 1/2011. Bonificaciones and reducciones change with each autonomic budget; verify the current text against the BOE or the Xunta de Galicia's own tax portal before relying on a specific figure.

The base reduction: up to 1.000.000 €, or 1.500.000 € for young descendants

Article 6.Dos sets Galicia's reducción por parentesco. Grupo I, descendants and adopted children under 21, get 1.000.000 €, plus 100.000 € for each year under 21 the heir has, capped at 1.500.000 €. Grupo II, meaning descendants and adopted children of 21 or over, spouses, ascendants and adoptive parents, get the same 1.000.000 € base figure without that age-based increase.

Both figures dwarf the state default of 15.956,87 € described on the inheritance tax overview. For most ordinary Galician estates, this base reduction alone is the whole story: it wipes out the taxable base before the scale or coefficient ever come into play.

The cuota deducción: Grupo I only

Article 11 is narrower than the reduction, and it is the fact many summaries get wrong. It reads: «En las adquisiciones mortis causa por sujetos pasivos incluidos en el Grupo I del artículo 6.Dos del presente texto refundido... se practicará una deducción del 99 % del importe de la cuota.»

No provision extending that same 99 percent credit to Grupo II was located in this review. Galicia's generosity toward a spouse or adult child is real, but it comes entirely from the size of the base reduction, not from a cuota credit the way Madrid's or Andalucía's bonificaciones work.

What this means in practice for a spouse or adult child

Consider a spouse inheriting an estate with a taxable share of 800.000 €. The 1.000.000 € base reduction absorbs the entire amount: the base liquidable is zero, and no tax is owed at all, regardless of the fact that the 99 percent cuota credit is unavailable to Grupo II, because there is no cuota left to apply it to.

Now consider a spouse inheriting 1.400.000 €. The 1.000.000 € reduction leaves 400.000 € of base liquidable. Galicia taxes that remaining 400.000 € under its own Grupo I and II tarifa, which runs from 5 percent on the first 50.000 € up to 18 percent above 1.600.000 € (art. 9.a DL 1/2011), with a multiplier coefficient of 1 for these groups (art. 10). That produces a cuota of roughly 34.500 € on the 400.000 € excess, milder than the state scale would give, but real tax nonetheless, because the 99 percent credit does not reach Grupo II, unlike a spouse in Madrid or Andalucía, who would get 99 percent off the cuota on that same excess.

A young Grupo I descendant is in a stronger position twice over: the same large base reduction, boosted further for being under 21, and then a 99 percent credit on any cuota that remains above it.

Where this fits

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

This page is general legal information about Galicia's regional tax rules and does not constitute legal or tax advice in an individual case. Reducciones and bonificaciones change with each autonomic budget; verify the current figures against the BOE or the Xunta de Galicia'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 a surviving spouse get a 99 percent inheritance tax credit in Galicia?

No. The 99 percent deducción en la cuota under art. 11 of Decreto Legislativo 1/2011 is limited to Grupo I, meaning descendants under 21. A spouse falls in Grupo II and instead gets a 1.000.000 € base reduction, which shields most ordinary estates but does not carry the 99 percent credit on anything above that threshold.

How much can I inherit tax-free in Galicia?

Up to 1.000.000 € of base reduction applies to both Grupo I and II under art. 6.Dos, with Grupo I under 21 receiving up to 1.500.000 € with the age-based increase. Amounts above that threshold are taxed under Galicia's own Grupo I/II tarifa (5 to 18 percent, coefficient 1, art. 9.a DL 1/2011), with the additional 99 percent cuota credit available only to Grupo I.

Is Galicia's inheritance tax relief the same as Madrid's 99 percent bonificación?

No, and conflating them is a common mistake. Madrid's 99 percent applies to the cuota for both Grupo I and II. Galicia's 99 percent credit under art. 11 applies to the cuota for Grupo I only; Grupo II's relief in Galicia comes entirely from the 1.000.000 € base reduction instead.