What it is
Proposal to abolish the Inheritance and Gift Tax
It is a members’ bill. Introduced by parliamentary groups, the Senate, regional governments or citizens. It was introduced on 22 December 2023. 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 122/000047· updated 11 Nov
Automatic summary, not yet reviewed
- The bill would repeal Law 29/1987 and abolish the Inheritance and Gift Tax, which applies to inheritances, legacies, gifts and life insurance payouts. It is a bill introduced by the VOX parliamentary group, not yet approved.
- 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 inherited or gifted assets are not taxed under that tax. If the recipient is a company, the gain would be taxed under Corporate Income Tax.
- To compensate the Autonomous Communities, which manage this tax ceded by the State, they would receive the amount they collected in the fiscal year before the law takes effect. The effects on regional funding would be examined in the reform of the funding system.
- The law would take effect on January 1, 2025, so the budgetary impact would apply to the budget year immediately after it takes effect.
Who it affects
- People who receive an inheritance, legacy or gift: They would no longer pay the Inheritance and Gift Tax if the bill is approved.
- Life insurance beneficiaries: Amounts they receive would no longer be subject to the tax, except for cases expressly regulated by the Personal Income Tax Law.
- Autonomous Communities and Autonomous Cities: They would receive compensation equal to what the tax raised the previous fiscal year, and their funding would be reviewed in the reform of the system.
- Legal entities, such as companies: What they receive through inheritance or gift would be taxed under Corporate Income Tax.
Words worth knowing
- Impuesto sobre Sucesiones y Donaciones (ISD)
- Tax paid when you receive assets or money for free, through inheritance or a gift.
- Herencia
- Assets and money left by a deceased person to their heirs.
- Donación
- A gift of assets or money made during someone's lifetime, with nothing given in return.
- Cesión de tributos
- The State lets the Autonomous Communities manage and collect certain taxes.
- Proposición de ley
- A bill introduced by members of Congress to become a law. It is not a law until approved.
- 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.
- Introduced22 December 2023Someone registers the text in the Congreso.
- Admitted9 January 2024The 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 has not been presented again yet.
Presented before in:
- XIV Legislature, Congreso de los Diputados· Withdrawn Private member's bill regarding the abolition of the Inheritance and Gift Tax.
- XIV Legislature, Congreso de los Diputados· Unfinished Proposal to eliminate the Inheritance and Gift Tax
- XIV Legislature, Congreso de los Diputados· Rejected Proposal to eliminate the Inheritance and Gift Tax
Sources
Where does all this come from?
- Congreso de los Diputados, file 122/000047
Official title, type, author, dates and stage.
Retrieved 11 November 2026
- Congreso de los Diputados, procedure
The date of each step, with its official wording.
Retrieved 12 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.