Receiving an inheritance, in most cases, means an injection of cash or an increase in assets in the form of a home, even if it is inherited between several siblings, although sometimes it may mean receiving debts. However, these increases in assets imply face the payment of inheritance taxwhose amount It will depend on the autonomous community in which you reside, with some of them being exempt from this tax in 2025.or having to pay only a symbolic price.
This tax, as has been said, is autonomous in nature, that is, the Government assigns the management of it to each community, and in many of them it is applied bonuses of up to 100% depending on the degree of relationshipwhich means that in some cases the heirs do not have to pay to receive the inheritance.
Despite the fact that more and more autonomies apply bonuses of almost 100%, the Technicians of the Ministry of Finance explain that these cause inequalities, and that they only benefit the richest 10% of Spanish households. For this reason, Gestha proposes equalizing the inheritance tax in all autonomous communities, as they point out “it would contribute to reducing inequality, improving equality of opportunities and strengthening regional public finances.”
Communities in which heirs will not have to pay inheritance tax this 2025
Despite this recommendation from the Treasury technicians, these inheritance tax bonuses remain in force. As explained on the Tax Agency’s own website, this corresponds to a percentage of the between 7.65% and 34% of the value of the inheritance and depending on the regions in which tax is paid, the aforementioned bonuses will be applied.
In most cases, They are applied depending on the degree of relationship of the heir to the deceased person, Groups I and II being the most benefited. These groups include descendants or adoptees under 21 years of age and spouses, ascendants or adopters, and descendants or adoptees over 21 years of age, respectively.
These are the communities that apply bonuses this 2025, so that the heirs are exempt from paying inheritance tax or will have to pay very little:
Andalusia
Groups I and II will not pay taxes for inheritances of less than 1 million euros. Those that exceed this amount will have to pay taxes.
Aragon
There will be a 65% bonus for inheritances that do not exceed 100,000 euros.
Asturias
For inheritances of less than 300,000 euros, heirs of groups I and II will be exempt and a 99% bonus will be granted to victims of gender violence.
Cantabria
Descendants, spouses and ascendants will receive bonuses of between 90% and 99%. This amount will be reduced to 25% in the event that other family members inherit.
Castile – La Mancha
Those under 21 years of age, spouses, ascendants and descendants may apply a 100% bonus when receiving the inheritance as long as the amount does not exceed 300,000 euros. From that amount the bonus will be 80%
Castile and León
Reduction in the tax base of between 400,000 and 300,000 euros in the cases of descendants and adoptees, spouses, ascendants and adopters and 300,000 euros
Catalonia
In inheritances that do not exceed 100,000 euros, spouses and descendants under 21 years of age would be exempt; if the heir is a grandchild, he or she will be exempt from this tax, as long as the amount of the inheritance does not exceed 50,000 euros.
In the event that the heir has any other type of relationship, he will have to pay the corresponding tax without any type of bonus.
Estremadura
Heirs of groups I and II will receive a 99% bonus.
Galicia
Group II heirs will be exempt up to a limit of 400,000 euros.
Canary Islands
Descendants, spouses and other family members will get a 99% bonus.
Balearic Islands
Since 2023, ascendants, spouses and descendants have a 100% bonus.
In the case of brothers, uncles or nephews, 25% will be applied, which will rise to 50% in the event that the deceased had no descendants.
Rioja
They give a 99% bonus to all heirs, regardless of the group to which they belong and the amount.
Madrid
Direct relatives have a 99% bonus, in the case of siblings it will be 15% and if the heirs are nephews it will be 10%.
For brothers, uncles and nephews by blood, the community applies a 25% bonus that will be expanded to 50% next year.
Murcia
99% bonus for heirs of groups I and II.
Navarre
For inheritances below 250,000 euros, the reduction for heirs is 100%. This amount will be reduced to 80% for inheritances that exceed this amount.
the Basque Country
If the amount is less than 400,000 euros, the descendants, ascendants and spouse will be exempt.
In the case of inheriting a larger amount, the tax amount will be 1.5%
Valencia
For spouses, ascendants and descendants the bonus will be 99%.