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What it is

How Spain taxes inheritances and gifts

BOE step 7 of 7 · Passed

It is a government bill. Introduced by the Government. It was introduced on 14 January 1987. Introduced by: GOBIERNO.

Official title: Government bill on the Inheritance and Gift Tax.

Follow this law

Source: Congreso de los Diputados, file 121/000022· updated 11 Nov

Automatic summary, not yet reviewed

  1. The tax applies to wealth gained for free by individuals: inheritances, legacies, gifts and life insurance payouts when someone else took out the policy. Free gains by companies and legal entities are not taxed here but under the Corporate income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings..
  2. The tax applies throughout Spanish territory, respecting the regional tax regimes of the Basque Country and Navarre and international treaties. If you are habitually resident in Spain, you pay on everything you acquire wherever the assets are; if not, only on assets located or exercisable in Spain.
  3. The taxable base is the real value of the assets minus deductible charges and debts. In inheritances, the deceased's debts, last illness, burial and funeral expenses can be deducted, and household furnishings are also valued. Taxpayers declare the real value and the Administration may check it.
  4. Reductions are applied to the taxable base depending on kinship: two million pesetas for descendants, spouses and ascendants, with a larger reduction for those under twenty-one, and none for distant relatives or strangers. People with disabilities get an additional six million peseta reduction.
  5. The tax due is calculated with a single progressive scale, from 7.65% to 34%, multiplied by a coefficient based on kinship and the taxpayer's pre-existing wealth. If similar taxes were paid abroad, a deduction is available to avoid double taxation.
  6. The tax accrues on death, when the gift is made, or when conditions suspending the acquisition disappear, and it prescribes after five years. Deferrals and installments are available, with special rules for inherited family businesses and the deceased's habitual home.

Words worth knowing

Devengo (accrual)
The moment the obligation to pay the tax arises, even if payment comes later.
Prescripción (statute of limitations)
The period after which the Tax Administration can no longer claim the tax debt.
Base liquidable (taxable base)
The amount the tax scale applies to, after subtracting reductions from the taxable base.
Coeficiente multiplicador (multiplier coefficient)
A number that raises or lowers the tax due based on kinship and the taxpayer's prior wealth.
Usufructo (usufruct)
The right to use an asset and enjoy its income without owning it.
income tax
The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings.

It summarizes the law as published in the BOE. 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 7 of 7 steps. It reached BOE, and today it is passed.

  1. Introduced14 January 1987Someone registers the text in the Congreso.
  2. Admitted16 January 1987The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
  3. Amendmentsno dateGroups propose changes.
  4. Committeeno dateA committee goes through the text in detail.
  5. Plenaryno dateAll 350 deputies vote.
  6. Senateno dateThe Senate can pass it, amend it or veto it.
  7. BOEno dateIt is published in the Official State Gazette (BOE) and comes into force.
See the 2 official steps on a timeline
Jan 198711. 14 January 1987: Presentación22. 16 January 1987: Calificación

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?

It is law, or will be once published in the BOE. It comes into force on the date its own text sets.

Published in the BOE: Law 29/1987, of December 18, on the Inheritance and Gift Tax.

Sources

Where does all this come from?

  • 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.

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