What it is
Proposal to eliminate the Inheritance and Gift Tax
It is a members’ bill. Introduced by parliamentary groups, the Senate, regional governments or citizens. It was introduced on 21 May 2020. Introduced by: Grupo Parlamentario VOX.
Official title: Private member's bill regarding the abolition of the Inheritance and Gift Tax.
Source: Congreso de los Diputados, file 122/000058· updated 11 Nov
Automatic summary, not yet reviewed
- The bill would repeal Law 29/1987 and eliminate the Inheritance and Gift Tax from the Spanish tax system.
- It would amend the Personal income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings. Law so that inheritances, legacies, gifts and life insurance payouts are no longer subject to that tax. Entities receiving them through legal persons would pay Corporate Income Tax.
- It would remove all references to this tax from the law on regional financing, and the effects on regional financing would be examined later within a reform of the financing system.
- If passed, the law would also apply to tax events already accrued that are still within the voluntary deadline for filing the tax return.
- The Autonomous Communities would receive state compensation equal to what each of them collected from this tax in the fiscal year before the law takes effect.
- The law would be enacted under Article 149.1.14.a of the Constitution and would take effect the day after its publication in the Official State Gazette.
Words worth knowing
- Impuesto sobre Sucesiones y Donaciones (ISD)
- Spanish tax paid when you receive assets for free, through inheritance, legacy, gift or as a life insurance beneficiary.
- Devengado (accrued)
- The event triggering the tax obligation has already happened, even if the tax has not yet been settled.
- Declaración-liquidación
- Tax return form where the taxpayer calculates and pays what they owe.
- Título sucesorio
- Legal title by which assets are received from a deceased person, such as an inheritance or legacy.
- income tax
- The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings.
It summarizes the text as it was introduced. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries
Where it stands
How far did it get?
It took 2 of 7 steps. It reached Admitted, and today it is unfinished.
- Introduced21 May 2020Someone registers the text in the Congreso.
- Admitted26 May 2020The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
- Amendmentsnot reachedGroups propose changes.
- Committeenot reachedA committee goes through the text in detail.
- Plenarynot reachedAll 350 deputies vote.
- Senatenot reachedThe Senate can pass it, amend it or veto it.
- BOEnot reachedIt is published in the Official State Gazette (BOE) and comes into force.
See the 5 official steps on a timeline
Was there a plenary vote?
We have no plenary vote linked to this law in the Congreso’s data.
What happens next
What happens now?
The legislature ended before it finished. To go on, someone would have to introduce it again in the new Cortes.
It was presented again:
- XV Legislature, Congreso de los Diputados· Unfinished Proposal to abolish the Inheritance and Gift Tax
Sources
Where does all this come from?
- Congreso de los Diputados, file 122/000058
Official title, type, author, dates and stage.
Retrieved 11 November 2026
- The data comes from the open files of the Congreso, the Senate and the BOE, unaltered.
- Each deputy’s province is the one of their seat on the day of the vote.
- We only say “passed” or “rejected” when the majority needed is certain; otherwise we say which side had more votes.