Inheritance Tax in Murcia: The 99% Deducción for Grupo I and II (2026)

The Región de Murcia is one of the straightforward cases in this cluster. A single article, art. 3.Cinco of Decreto Legislativo 1/2010, gives Grupo I and II heirs a clean 99 percent deducción on the cuota tributaria, with no sliding scale and no forfeiture condition to weigh against another benefit.

Information last verified on 23 July 2026. This page describes Murcia's deducción autonómica under art. 3.Cinco of Decreto Legislativo 1/2010. Bonificaciones change with each autonomic budget; verify the current text against the BOE or the Región de Murcia's own tax portal before relying on a specific figure.

Who benefits: Grupo I and II

Murcia's deducción uses the same state kinship groups from art. 20.2.a) of Ley 29/1987: Grupo I is descendants and adopted children under 21, and Grupo II is descendants and adopted children of 21 or over, spouses, ascendants and adoptive parents. Both groups qualify for the same 99 percent figure; Murcia does not split spouses out for special treatment the way Cataluña does, and it does not give Grupo III a partial benefit the way Madrid does.

The 99 percent deducción

The article's own wording is direct: «en las adquisiciones mortis causa por sujetos pasivos incluidos en los grupos I y II del artículo 20.2.a) de la Ley 29/1987... se aplicará una deducción autonómica del 99 % de la cuota que resulte después de aplicar las deducciones estatales y autonómicas que, en su caso, procedan.» The result for an ordinary spouse or child inheriting in Murcia is close to the same outcome as Madrid or Andalucía: the underlying tax bill is reduced to roughly 1 percent of what the state calculation alone would produce.

How it fits into the calculation

The article's phrase «después de aplicar las deducciones estatales y autonómicas que, en su caso, procedan» matters for sequencing. Murcia's 99 percent is the last deduction applied, layered on top of the state reductions, the scale, and the coefficient described on the inheritance tax overview, and on top of any other deductions that might already apply. It does not replace those earlier steps; it reduces what is left after them.

A worked example

Take an adult child inheriting a base liquidable of 100.000 € in Murcia, after the state reductions described on the inheritance tax overview have already applied. Running that base through 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 €.

Assuming the heir's own pre-existing wealth keeps the coefficient at the lowest tier, 1,0, the cuota tributaria before any regional deducción is the same 12.415 € figure. Murcia's 99 percent deducción autonómica under art. 3.Cinco then reduces the amount actually owed to roughly 124 €. This is a simplified illustration built from the verified state scale and Murcia's verified deducción rate, not a substitute for a real calculation with a gestor or asesor, but it shows what the 99 percent figure actually removes from the bill.

The residence connection

Murcia's deducción applies because of where the deceased lived, not where the heirs live. Under the state punto de conexión rules, an inheritance is taxed under the comunidad where the causante had habitual residence at the date of death. A child living outside Murcia still benefits from this deducción if the parent who died was habitually resident in the Región de Murcia, and the reverse holds too: an heir's own residence in Murcia does not import this deducción if the deceased lived in a different comunidad.

Where this fits

This page covers only Murcia's 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 Murcia against the other comunidades, see the inheritance tax comparison by comunidad.

This page is general legal information about Murcia'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 Región de Murcia'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

Do children pay inheritance tax in Murcia?

Very little. Grupo I and II heirs, including children, apply a 99 percent deducción autonómica to the cuota tributaria under art. 3.Cinco of Decreto Legislativo 1/2010, reducing the underlying state calculation to roughly 1 percent of what it would otherwise be.

Does Murcia's 99 percent deducción apply to siblings?

This review did not find a comparable deducción for Grupo III, meaning siblings, aunts, uncles, nieces and nephews. The text of art. 3.Cinco names only Grupo I and II; confirm the current position for Grupo III before assuming any benefit applies.

What law grants Murcia's inheritance tax deducción?

Article 3.Cinco of Decreto Legislativo 1/2010, which cites art. 48.1.d) of Ley 22/2009 as its national authority, the same provision that lets every comunidad set its own deducciones y bonificaciones on the cuota tributaria.