How much tax do I have to pay on a succession?
Last update: 10/1/2012
The rate of inheritance tax is determined either by the general law on the taxation of inheritances and donations , or by the laws of the autonomous community concerned. It is important to ascertain the situation since, depending on the community concerned, the inheritance may be totally exempt from taxes.
Detailed information
How much inheritance tax?
The rate of taxation is defined either by the general law on inheritance tax and donations or by the law of the autonomous community concerned. It is important to find out as, depending on the community concerned, this can go as far as total exemption.
Laws on inheritance tax (examples)
a) Law on inheritance duties in Spain. General.
b) Law of the autonomous communities: Balearic Islands , Navarra , Galicia , Murcia , Cantabria , Basque Country , Catalonia
Can the estate be subject to taxation in one or more Member States? Are there double taxation agreements?
Double taxation agreement concluded by Spain:
a) France Convention of 8 January 1963. Published in the BOE (Spanish Official Bulletin) 7 January 1964
b) Sweden: Convention of 25 April 1963. Published in the BOE 16 January 1964
c) Greece: Convention of 6 March 1919, applicable to the successions of Greeks and Spaniards who die in Spain and Greece, respectively
