What your heirs would pay in the Comunidad Valenciana
Enter what one heir receives and their relationship to the deceased, and we estimate the Spanish inheritance tax bill under Valencian rules: allowance, progressive scale, kinship multiplier and the 99% bonificacion for close family.
What this calculator does
Enter the value one heir receives and pick their relationship to the deceased, and the tool walks through the full Comunidad Valenciana calculation for Spanish inheritance tax (Impuesto de Sucesiones): the kinship allowance, the progressive state scale, the kinship multiplier, and the region's 99% bonificacion for close family. You see every intermediate figure, so you understand not just the final bill but how it was built.
The Valencian rules behind the math
Heirs fall into four groups. Children under 21 (Group I) and children over 21, spouses and parents (Group II) each deduct a 100,000 EUR allowance and benefit from the Valencian 99% bonificacion on the final quota. Siblings, nephews, nieces and in-laws (Group III) deduct only 7,993 EUR and pay with a 1.5882 multiplier; unrelated heirs (Group IV) get no allowance and a 2.0 multiplier, with no bonificacion in either case.
The state scale itself is progressive, climbing from 7.65% on the first 7,993 EUR of taxable base to 34% above roughly 798,000 EUR.
Inheritance Tax Calculator (ISD Valencia)
Spain's inheritance tax (Impuesto sobre Sucesiones y Donaciones) is set by region. Valencia applies a 99% bonification for direct family heirs since 2023, which makes a huge difference. Pick your kinship group and see what you'd actually owe.
The net value of what you inherit, after debts and shared assets are deducted. Each heir is taxed individually on their portion.
Your Estimate
compared to the national baseline without regional benefits.
Estimate, not a quote
ISD is one of the most situation-dependent taxes in Spain. The 99% bonification, allowances, and multipliers depend on residency, beneficiary age, pre-existing wealth, asset type (e.g. principal residence and family business get extra reductions), and the year of death. This estimate uses the standard Valencia 2026 rules - for a real number, work with a Spanish ISD specialist.
Sources
- -National progressive ISD scale (7.65% to 34%) and kinship multipliers - Ley 29/1987 del Impuesto sobre Sucesiones y Donaciones, Articulos 21-22.
- -Comunidad Valenciana 99% bonification for Groups I-II - Decreto-ley 6/2023 de la Generalitat Valenciana (later consolidated into Ley 13/1997).
- -Valencia regional reductions and personal allowances - Ley 13/1997 de Tributos Cedidos, Articulos 10-12.
- -AEAT and Generalitat Valenciana 2026 ISD instructions and Modelo 650.
Worried about a future inheritance in Spain?
We coordinate with Spanish ISD specialists who help expat families plan ahead - donations, life insurance, will structures - so the 99% bonification and other reliefs actually apply.
A worked example
An adult child inheriting 300,000 EUR deducts the 100,000 EUR allowance, leaving a taxable base of 200,000 EUR. The progressive scale produces a gross quota of about 31,641 EUR. As a Group II heir the multiplier is 1.0, and the Valencian 99% bonificacion removes 31,324 EUR of it, leaving a final bill of roughly 316 EUR. A Group IV heir receiving the same amount would deduct nothing, pay the scale on the full 300,000 EUR and see the result doubled, with no bonificacion to soften it.
Who this is for, and what it is not
This tool is for residents of the Comunidad Valenciana, expats who own property in or around Valencia and are thinking about estate planning, and heirs trying to gauge their exposure before a succession is settled. It is a simplified estimate, not tax or legal advice. It ignores the pre-existing-wealth tiers of the multiplier, the main-home and disability reductions, life-insurance allowances, regional differences outside the Comunidad Valenciana and cross-border treaty questions. Which region's rules apply depends on residence history, so confirm any real case with a specialised lawyer or gestoria.