How much does it cost to inherit in Spain (2026): fees, notary and taxes

The four cost blocks

• 1 · Fees of whoever handles the inheritance (adviser, agency or lawyer)
• 2 · Notary: the inheritance deed and, if there is no will, the declaration of heirs
• 3 · Land registry: registering inherited property
• 4 · Taxes: inheritance tax, municipal plusvalía on urban property and the deceased's last income-tax return

Fees: two different services

Firms handling inheritances in Spain commonly charge between 2% and 10% of the estate, often without saying so until you are committed. Concordia publishes its prices and offers two services. If the death has already occurred, handling the whole inheritance costs 1% of the estate. If you want to plan your inheritance in your lifetime, we offer three fixed-price packs: €500, €900 and €2,490. In both cases, with a fixed written quote before we start.

Notary and land registry

Notary and registry fees are regulated and depend on the value of the assets and the complexity of the deed. For an average estate with one property they usually range from a few hundred to just over a thousand euros each.

Inheritance tax: who collects it

It is a national tax (Law 29/1987) devolved to the 17 regions, which set their own allowances, rates and reliefs, so two identical estates can pay very different amounts. The rules of the region where the deceased had their habitual residence for most of the last five years apply, not where the assets are. If the deceased lived abroad, heirs can apply the rules of the connected Spanish region: see our guide for foreigners.

Inheritance tax: how it is calculated

Each heir is taxed on what they receive:

• 1 · Value of the assets: market value; property at least at its cadastral reference value
• 2 · Household goods: presumed at 3% of the estate, which according to the Supreme Court (19 May 2020) does not apply to money, shares or property
• 3 · Minus the deceased's debts and last-illness and funeral costs: the taxable base
• 4 · Minus allowances (kinship, disability, family home, family business): the net taxable base
• 5 · Progressive rate scale, then a coefficient based on kinship and the heir's existing wealth
• 6 · Minus regional reliefs: the amount payable
• 7 · Filing within 6 months of the death, extendable by 6 more if requested within the first 5

A real example: the Valencia region rules

Figures change from region to region. As an example, these are the Valencia region rules for deaths from 1 June 2026:

• Kinship allowance: children aged 21 or over, spouse and parents €100,000; children under 21 up to €156,000; siblings, nephews, nieces and others, none
• Family home: 95% allowance up to €150,000 per heir, if kept for 5 years
• Rates from 7.65% to 34%; coefficient 1 for close family, 1.5882 for siblings and nephews, 2 for non-relatives
• Relief: 99% for children, grandchildren, parents, grandparents and spouse (and registered partners); 25% for siblings, nephews, nieces, uncles and aunts, rising to 50% from 1 June 2027

Four worked cases (Valencia region rules)

• Only child inheriting the family home (€150,000) and €50,000 in savings: net taxable base 0. Pays €0
• Child inheriting €400,000 in accounts and funds: tax of €55,878.26 before the 99% relief. Pays €558.78
• Nephew inheriting €100,000: tax of €19,832.71 before the 25% relief. Pays €14,874.53
• A friend with no kinship inheriting €100,000: no relief. Pays €24,975.08

Municipal plusvalía

If urban property is inherited, each heir also pays the municipal capital-gains tax (plusvalía) to the town hall where it is located. Deadline: 6 months, extendable up to one year if requested in time. Since 2021 there are two calculation methods and, if the heir requests it, the cheaper one applies. If the property has lost value, it is not due, but this must be proven. Some town halls give reliefs for the family home inherited by close relatives.

Income tax: what you do not pay and what comes later

Heirs pay no Spanish income tax on what they inherit. But if they later sell, the gain is calculated from the value declared for inheritance tax: under-declaring today can make the sale more expensive tomorrow. The heirs also file the deceased's last income-tax return the following year.