# Inheritance tax in Spain by region: the 2026 guide

URL: https://melso.ai/en/blog/inheritance-tax-spain-by-region
Published: 2026-10-18 · Updated: 2026-10-18

How much inheritance tax you pay in Spain in 2026 in each region: a sourced table for children and spouses, which region's rules apply, deadlines, non-residents, the 2026 changes and a €3M example in Catalonia, Madrid and Asturias.

## How much inheritance tax do you pay in Spain in 2026? The short answer

Inheritance tax in Spain in 2026 depends above all on where the deceased lived for their last five years. For children, spouses and parents, ten regions bring it close to zero, with reliefs of 99% to 100% and no cap on the amount. Catalonia, Asturias, Galicia, Aragon and Castilla-La Mancha charge much more on large estates.

> [!RESUMEN]
> - The deceased's region of residence decides: the one where they spent the most days in the five years before death, not where the heirs live or where the assets are.
> - Cantabria and the Balearic Islands relieve 100% of the tax due for children, spouses and parents; the Canary Islands 99.9%; Andalusia, Madrid, Castilla y León, Extremadura, La Rioja, Murcia and the Valencia region 99%.
> - In this guide's example, a child inheriting €1.5M pays €4,325.66 in Madrid, €208,725 in Catalonia and €390,860 in Asturias.
> - You have 6 months from the death to file, extendable by another 6 if you ask within the first 5 months, with late-payment interest.
> - Since 2021, non-resident heirs, inside or outside the EU, can apply the relevant regional rules.

## How does inheritance tax work in Spain?

Spain's inheritance and gift tax (Impuesto sobre Sucesiones y Donaciones, ISD) is a State tax set by [Law 29/1987](https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141), but it is devolved to the autonomous regions, which can change allowances, rates, multipliers and reliefs ([article 48 of Law 22/2009](https://www.boe.es/buscar/act.php?id=BOE-A-2009-20375#a48)). The result is fifteen versions of the same tax in the common-regime regions. The Basque Country and Navarre have their own foral laws and are outside this guide.

Each heir pays on what they receive ([article 5](https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141#a5)), not the estate as a whole. The taxable base (base imponible) is the net value of their share: market value minus deductible charges and debts; for real estate, the cadastral reference value (valor de referencia), unless you declare a higher one ([article 9](https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141#a9)). Household contents (ajuar doméstico) are added to the estate at 3% of its value unless a lower value is proven ([article 15](https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141#a15)).

![Five steps: net value inherited, allowances, rates (7.65% to 34% on the State scale), a multiplier based on the heir's existing wealth, and reliefs such as the 99% that Madrid or Andalusia give children and spouses.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/impuesto-sucesiones-comunidades/1-steps-87b525b8bd.png?w=1600&h=1078&m=1&mw=1080&mh=1935 "How inheritance tax is calculated for each heir")

### Kinship groups and the State rules

The State law, which applies wherever a region has not set its own rule, sorts heirs into four groups ([article 20.2](https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141#a20)):

| Group | Who | State allowance | Multiplier with existing wealth up to €402,678.11 |
|---|---|---|---|
| I | Children and descendants under 21 | €15,956.87 plus €3,990.72 per year under 21, up to €47,858.59 | 1.0000 |
| II | Children and descendants aged 21 or over, spouse, parents and ascendants | €15,956.87 | 1.0000 |
| III | Siblings, nephews and nieces, uncles and aunts, in-laws | €7,993.46 | 1.5882 |
| IV | Cousins, more distant relatives and unrelated people | €0 | 2.0000 |

The State rates run from 7.65% to 34%, the rate charged above €797,555.08 of net taxable base (base liquidable) ([article 21](https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141#a21)). The multiplier rises with the wealth the heir already had: for groups I and II, from 1.0000 to 1.2000 above €4,020,770.98 ([article 22](https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141#a22)). The State law also gives a 95% allowance for the deceased's main home, capped at €122,606.47 per heir, and another 95% allowance for a family business, both with a 10-year holding period, plus 100% up to €9,195.49 on life insurance paid to close family.

## Which region taxes the inheritance, and whose rules apply?

An inheritance follows the rules of the region where the deceased had their habitual residence ([article 32 of Law 22/2009](https://www.boe.es/buscar/act.php?id=BOE-A-2009-20375#a32)). That residence looks backwards: it is the region where they spent the most days in the five years before death, counted date to date, and unless proven otherwise it is presumed to be where their main home was ([article 28.1.1(b)](https://www.boe.es/buscar/act.php?id=BOE-A-2009-20375#a28)). Where the heirs live or where the assets are does not matter.

Two consequences follow:

1. **A late move does not change the rules.** If someone moves two years before dying, their previous region still has more days in those five years, and its law applies.
2. **A move made for tax reasons has no effect.** Article 28.4 of the same law denies effect to changes of residence whose main purpose is to pay less in devolved taxes. A real move, for family or health, is legitimate, but it is proven with facts (home, days, daily life), not with a town-hall registration (empadronamiento).

For gifts, real estate is taxed where it is located and everything else where the recipient lives (see our guide to [gifts from parents to children](/en/blog/gift-tax-spain)). In Ceuta and Melilla the State law applies with a 99% relief for groups I and II if the deceased lived there for the 5 years before death ([article 23 bis](https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141#a23bis)).

## How much do children and spouses pay in each region in 2026?

The table sums up, for inheritances by groups I and II, what each common-regime region has in force in 2026 according to [Tributación autonómica. Medidas 2026](https://www.hacienda.gob.es/sgfal/financiacionterritorial/autonomica/capitulo-i-tributacion-autonomica-2026.pdf), the Ministry of Finance (Hacienda) report updated on 23 September 2026, and, for Andalusia, Asturias, Catalonia and Madrid, their laws as consolidated in the BOE, Spain's official gazette.

| Region | Children, spouse and parents (groups I and II) | What changes the result |
|---|---|---|
| Andalusia | €1,000,000 allowance per heir and 99% relief | Own rates from 7% to 26% |
| Aragon | 100% allowance on the taxable base, capped at €3,000,000 for minor children and €500,000 for spouse, parents and other descendants | 99% relief for group I only |
| Asturias | €300,000 allowance per heir | No relief; own rates from 21.25% to 36.5% |
| Canary Islands | 99.9% relief | Also for group III |
| Cantabria | 100% relief | No cap on the amount |
| Castilla-La Mancha | Relief from 100% down to 80% | Falls as the net taxable base rises |
| Castilla y León | 99% relief | No cap on the amount |
| Catalonia | Spouse: 99% relief. Children: €100,000 allowance and a relief from 60% to 0% depending on the taxable base | Children under 21: 99% to 20%; rates from 7% to 32% |
| Valencia region | 99% relief | Group III: 25% from 1 June 2026 |
| Extremadura | 99% relief | Extended to people with a special bond to the deceased |
| Galicia | Improved kinship allowance and rates from 5% to 18% | 99% relief for group I only |
| Balearic Islands | 100% relief | Own rates for groups I and II |
| La Rioja | 99% relief | Also for someone who lived with the deceased for 15 years |
| Madrid | €16,000 allowance and 99% relief | Only on declared assets |
| Murcia | 99% relief | No cap on the amount |
| Ceuta and Melilla | 99% relief (State law) | If the deceased lived there for the 5 years before death |

Three points the table cannot show:

- **A relief is not an exemption.** The relief (bonificación) applies to the tax due, after allowances, rates and multiplier. At 99% you pay 1% of a tax bill that can be large: in Madrid, a child inheriting €1.5M pays €4,325.66 ([articles 21 to 25 of Madrid's consolidated text](https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068#a25)).
- **In Catalonia, the bigger the inheritance, the smaller the relief.** For children and parents it is a weighted average across bands of taxable base: 60% on the first €100,000, falling to 0% above €3,000,000 ([article 58 bis of Law 19/2010](https://www.boe.es/buscar/act.php?id=BOE-A-2010-10829#a58bis)). With a €1,500,000 base it comes to 39.50%. And it is lost if you choose allowances such as the family business one (the main home allowance is compatible).
- **Asturias weighs most on medium and large estates.** It deducts €300,000 per heir ([article 17](https://www.boe.es/buscar/act.php?id=BOE-A-2015-945#a17)), but charges groups I and II a scale that starts at 21.25% and reaches 36.5% above €616,000 of net taxable base ([article 21](https://www.boe.es/buscar/act.php?id=BOE-A-2015-945#a21)), with no relief. On the example's assumptions, a child pays more in Asturias than in Catalonia once the inheritance passes about €375,000.

> [!IMPORTANTE]
> In Madrid, the 99% relief only covers the tax on assets declared in full, on time or late without a prior request from the tax authority. If a bank account or a property you did not declare turns up later, that part is taxed without the relief.

## Illustrative example: €3M left to two children in Catalonia, Madrid or Asturias

Carmen is 80, widowed and has lived in Barcelona for decades. Her net wealth is about €3,000,000: a portfolio of funds and listed shares, two let flats and cash. She has two children aged 50 and 47, each with their own wealth below €400,000. Her daughter lives in Madrid, and Carmen is thinking of moving in with her. Her children want to understand how much the tax changes from region to region.

Assumptions: each child receives a taxable base of €1,500,000 (household contents included, no debts or costs), with no main home, family business or life insurance, under the 2026 rules. We compare what would happen if Carmen had lived in each region for the last five years.

| Per child | Catalonia | Madrid | Asturias |
|---|---|---|---|
| Taxable base | €1,500,000.00 | €1,500,000.00 | €1,500,000.00 |
| Kinship allowance | €100,000.00 | €16,000.00 | €300,000.00 |
| Net taxable base | €1,400,000.00 | €1,484,000.00 | €1,200,000.00 |
| Gross tax (regional rates) | €345,000.00 | €432,566.38 | €390,860.00 |
| Multiplier | 1.0000 | 1.00 | 1.0000 |
| Relief | 39.50%: €136,275.00 | 99%: €428,240.72 | None |
| **Tax to pay** | **€208,725.00** | **€4,325.66** | **€390,860.00** |
| Effective rate on the inheritance | 13.92% | 0.29% | 26.06% |

How the figures are reached:

1. **Catalonia.** After the €100,000 allowance ([article 2](https://www.boe.es/buscar/act.php?id=BOE-A-2010-10829#a2)), the scale gives €153,000 on the first €800,000 of net taxable base, plus 32% on the remaining €600,000: €345,000 ([article 57](https://www.boe.es/buscar/act.php?id=BOE-A-2010-10829#a57)). Multiplier 1.0000, with existing wealth up to €500,000 ([article 58](https://www.boe.es/buscar/act.php?id=BOE-A-2010-10829#a58)).
2. **Madrid.** €199,604.23 up to €798,817.20, plus 34% on €685,182.80: €432,566.38 ([article 23](https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068#a23)). Multiplier 1.00 below €403,000 of existing wealth and a 99% relief: €4,325.66 is left.
3. **Asturias.** €177,700 up to €616,000, plus 36.5% on €584,000: €390,860. Multiplier 1.0000 and no relief ([article 22](https://www.boe.es/buscar/act.php?id=BOE-A-2015-945#a22)).

For the two children together, the total tax would be €417,450 in Catalonia, €8,651.32 in Madrid and €781,720 in Asturias.

![For each child inheriting €1,500,000: in Catalonia they pay €208,725 after a 39.50% relief; in Madrid €4,325.66 after a 99% relief; in Asturias, with no relief, €390,860.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/impuesto-sucesiones-comunidades/2-compare-e69a1bbb3f.png?w=1600&h=1134&m=1&mw=1080&mh=2001 "Illustrative example under the 2026 rules. Each child's existing wealth is below €400,000, with no other allowances.")

![For a €3,000,000 estate split between two children, the total tax is €8,651.32 in Madrid, €417,450 in Catalonia and €781,720 in Asturias.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/impuesto-sucesiones-comunidades/3-bars-e6bb9f86f1.png?w=1600&h=672&m=1&mw=1080&mh=1251 "Illustrative example under the 2026 rules. Each child receives a taxable base of €1,500,000. Relief of 99% in Madrid, 39.50% in Catalonia and none in Asturias.")

What the example does not allow is choosing a region at the last minute. If Carmen moved to Madrid and died within two and a half years, Catalonia would still have more of her days in the previous five years, and its law would apply. Even if she lives there longer, a move whose main purpose is to pay less tax has no effect (article 28.4 of Law 22/2009). If she moves, it should be for real reasons, with evidence.

The other levers have limits too. Gifts from the same person to the same child within three years are added together to set the rate, and gifts made in the four years before death are added to the inheritance for the same purpose ([article 30](https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141#a30)). The [family business](/en/blog/family-business-exemption-spain) allowances have activity, management and holding requirements. And what each child inherits counts towards their own wealth tax from 31 December of that year (see [wealth tax by region](/en/blog/wealth-tax-spain-by-region)).

> [!MELSO]
> Choosing between waiting, giving during your lifetime or reorganising your wealth depends on real residence, on the family business and on each heir, and every option has legal limits. If you want to see your scenarios with numbers and their legal basis, you can [request a conversation](/en/private-wealth#contacto) with Melso Private: ranges are enough, not exact figures.

## What if the deceased or the heirs do not live in Spain?

A Spanish resident pays on everything they inherit, wherever it is ([article 6 of Law 29/1987](https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141#a6)); residence follows the income tax (IRPF) rules, covered in our guide to [Spanish tax residency](/en/blog/spanish-tax-residency). A non-resident pays only on assets located in Spain and on life insurance taken out with Spanish insurers or in Spain ([article 7](https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141#a7)).

For years, non-residents could not use the regional reliefs. The Court of Justice of the EU held this contrary to the free movement of capital on 3 September 2014 (case C-127/12), and the law added a [second additional provision](https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141#segunda) that at first covered only the EU and the European Economic Area. After Supreme Court judgment 242/2018 of 19 February, [Law 11/2021](https://www.boe.es/buscar/act.php?id=BOE-A-2021-11473) extended it to all non-residents. Today:

- **If the deceased lived in a Spanish region**, non-resident heirs apply that region's rules.
- **If the deceased did not live in Spain**, the rules of the region holding the highest value of the assets in Spain apply. If there are no assets in Spain, each heir applies the rules of their own region of residence.

Because the tax is only devolved to the regions when the taxpayer lives in Spain (article 32.2 of Law 22/2009), a non-resident heir files a self-assessment with the State tax administration (the AEAT, Spain's tax agency), even when applying regional law. And if, as a resident, you inherit assets abroad that paid a similar tax there, [article 23](https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141#a23) lets you deduct the lower of the tax paid abroad and the Spanish tax on those assets at the average rate. For wealth tax, see [wealth tax for non-residents](/en/blog/wealth-tax-non-residents-spain).

## What is the deadline for Spanish inheritance tax?

Six months from the date of death ([article 67 of the Regulation](https://www.boe.es/buscar/act.php?id=BOE-A-1991-27678#a6-9)). You can ask for an extension of another 6 months, but only within the first 5 months, with the death certificate, the heirs, an approximate list of the assets and the reason ([article 68](https://www.boe.es/buscar/act.php?id=BOE-A-1991-27678#a6-10)). If you are not notified of a decision within a month, it is deemed granted. The extension starts when the 6 months end and carries late-payment interest until you file.

Regions can regulate how the tax is managed, so check your region's procedure. If the extension ends without a filing, the tax authority can assess the tax with the data it has, without prejudice to penalties.

![For a death on 10 March 2026, the extension must be requested by 10 August, the ordinary deadline ends on 10 September 2026 and, with the extension, on 10 March 2027, with late-payment interest.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/impuesto-sucesiones-comunidades/4-timeline-e876b42e3b.png?w=1600&h=812&m=1&mw=1080&mh=1692 "Example of a death on 10 March 2026. Deadlines counted date to date (articles 67 and 68 of the Regulation).")

> [!CONSEJO]
> If the estate includes assets that are hard to value or spread across several countries, ask for the extension before the fifth month ends, even if you think you will make it: a month without an answer counts as a yes.

## What changes in Spanish inheritance tax in 2026?

Law 29/1987 does not change (its consolidated text shows no amendments since 2022). The 2026 changes are regional, according to [chapter II of Medidas 2026](https://www.hacienda.gob.es/sgfal/financiacionterritorial/autonomica/capitulo-ii-tributacion-autonomica-2026.pdf):

- **Madrid (Law 3/2026, from 1 July).** New 99% allowances of its own for sole-trader businesses, professional practices and shareholdings, on inheritances and gifts, for groups I to III and fourth-degree relatives. They require a 5-year holding period and cannot be combined with the State's 95% allowance, which requires 10 ([article 22 of Madrid's consolidated text](https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068#a22)).
- **Valencia region (Law 5/2026, from 11 August).** Its family business allowances become improvements of the State one: 99% with a 5-year holding period. Since 1 June 2026, siblings, uncles, aunts, nephews and nieces get a 25% relief, rising to 50% on 1 June 2027.
- **Galicia.** The kinship and disability allowances apply only once between the same deceased and the same heir, even across several acquisitions.
- **Extremadura (from 5 August).** Nephews and nieces of someone without descendants now get the group I and II benefits.

## Common mistakes with Spanish inheritance tax

- **Looking at the wrong region.** What counts is the deceased's residence over the previous five years, not where the heirs live or where the assets are.
- **Treating a relief as an exemption.** With a 99% or 100% relief you still have to file, and in Madrid anything you leave undeclared loses the relief.
- **Forgetting household contents or undervaluing property.** Household contents are presumed at 3% of the estate, and for real estate the floor is the cadastral reference value.
- **Asking for the extension in the sixth month.** It is only granted if you ask within the first 5.
- **Choosing an allowance in Catalonia without running the numbers.** Opting for the family business allowance means losing the relief in article 58 bis.
- **Selling or not keeping what you inherited long enough.** If you break the holding period for the main home or the family business (10 years with the State allowance, 5 with Madrid's), you pay the tax you did not pay before, plus late-payment interest.

## How Melso helps

Melso Private provides lawful tax planning for net wealth from €1M, and lifetime giving and succession are part of its analysis: tax advisers work with AI that reads deeds, returns and statements, cross-checks each country's law and its treaties, and models scenarios like Carmen's. The advisers review each scenario, choose the measures and stand behind them, and you see each measure with its legal basis, risk and cost; nothing is applied or filed without your approval. We coordinate with your notary, your private bank and your advisers in other countries, and the first 45-minute conversation is free of charge. Go to [melso.ai/en/private-wealth](https://melso.ai/en/private-wealth) and choose **Request a conversation**.

> This article is for information only and does not replace professional advice for your case. Last reviewed: 18 October 2026.

## Frequently asked questions

### How much inheritance tax do you pay in Spain in 2026?

It depends on the region where the deceased lived for the last five years, on your relationship to them and on what each heir receives. For children, spouses and parents, Cantabria and the Balearic Islands relieve 100% of the tax due, the Canary Islands 99.9% and seven other regions 99%. Catalonia, Asturias, Galicia, Aragon and Castilla-La Mancha charge much more on large estates: in this guide's example, a child inheriting €1.5M pays €208,725 in Catalonia and €390,860 in Asturias.

### Which Spanish regions have no inheritance tax?

None has abolished it, because it is a State tax devolved to the regions. But in Cantabria and the Balearic Islands, children, spouses and parents get a 100% relief on the tax due, so they pay nothing, although they must still file. The Canary Islands relieve 99.9%, and Andalusia, Madrid, Castilla y León, Extremadura, La Rioja, Murcia and the Valencia region 99%, with no cap on the amount according to Spain's Ministry of Finance.

### How much inheritance tax do you pay in Catalonia?

A child gets a €100,000 allowance, then the Catalan rates from 7% to 32% and a relief that falls from 60% to 0% as the taxable base grows. A spouse gets a 99% relief, and children under 21 between 99% and 20%. With a taxable base of €1,500,000, a child's relief is 39.50% and, in this guide's example, they pay €208,725.

### How much inheritance tax do you pay in Madrid?

Children, spouses and parents get a €16,000 allowance, then Madrid's rates from 7.65% to 34% and a 99% relief on the tax due, with no cap on the amount. A child inheriting €1,500,000 pays €4,325.66. The relief only covers assets fully declared without a prior request from the tax authority, and since 1 July 2026 Madrid has its own 99% allowance for family businesses.

### How much inheritance tax do you pay in Andalusia?

For children, spouses and parents, Andalusia applies an allowance of €1,000,000 per heir and then a 99% relief on whatever tax remains. Its rates run from 7% to 26%. In practice, an heir receiving up to €1,000,000 has no net taxable base and pays nothing; above that, they pay 1% of the tax that the rates produce on the excess.

### Which region's rules apply if the heirs live somewhere else?

The deceased's. Spanish inheritance tax follows the region where the deceased had their habitual residence, meaning the one where they spent the most days in the five years before death (articles 28 and 32 of Law 22/2009). Where the heirs live or where the assets are does not matter. Gifts work differently: real estate is taxed where it is located and other assets where the recipient lives.

### What is the deadline for Spanish inheritance tax?

Six months from the date of death. You can ask for an extension of another 6 months, but only within the first 5 months of the deadline; if you hear nothing within a month, it is deemed granted. Late-payment interest runs during the extension (articles 67 and 68 of the inheritance tax regulation). If you still do not file, the tax authority can assess the tax with the data it has, without prejudice to any penalties.

### Do non-residents pay inheritance tax in Spain?

Yes, on assets located in Spain and on certain life insurance policies taken out in Spain. Since 2021 the law lets them apply the regional rules whether they live in the European Union or outside it: if the deceased lived in a Spanish region, that region's rules; if the deceased did not live in Spain, those of the region holding the highest value of assets (second additional provision of Law 29/1987). They file with the State tax agency, the AEAT.

### What is the 99% inheritance tax relief in Spain?

It is a discount on the tax due, not on the inheritance: the full tax is worked out with allowances, rates and multiplier, and the region then relieves 99% of it. Andalusia, Madrid, Castilla y León, Extremadura, La Rioja, Murcia and the Valencia region apply it to children, spouses and parents. On large estates the remaining 1% is not zero: in Madrid, €4,325.66 for a child inheriting €1.5M.

### What changes in Spanish inheritance tax in 2026?

The State law does not change. In the regions, Madrid creates its own 99% family business allowance from 1 July, with a 5-year holding period; the Valencia region raises its own to 99% from 11 August and gives siblings, uncles, aunts, nephews and nieces a 25% relief from 1 June; and Galicia applies its kinship allowances only once between the same deceased and the same heir.

## Sources

- [Law 29/1987 of 18 December on Inheritance and Gift Tax (consolidated text): articles 5 to 9, 15, 20 to 23 bis, 30, 31 and second additional provision](https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141), BOE, accessed 2026-10-18
- [Royal Decree 1629/1991, Inheritance and Gift Tax Regulation (consolidated text): articles 67 and 68, deadlines and extension](https://www.boe.es/buscar/act.php?id=BOE-A-1991-27678), BOE, accessed 2026-10-18
- [Law 22/2009 of 18 December on regional financing (consolidated text): articles 28, 32 and 48](https://www.boe.es/buscar/act.php?id=BOE-A-2009-20375), BOE, accessed 2026-10-18
- [Tributación autonómica. Medidas 2026 (regional taxation, 2026 measures), chapter I: what the regions have done (updated 23 September 2026)](https://www.hacienda.gob.es/sgfal/financiacionterritorial/autonomica/capitulo-i-tributacion-autonomica-2026.pdf), Ministry of Finance (Hacienda), accessed 2026-10-18
- [Tributación autonómica. Medidas 2026, chapter II: regional measures approved for 2026 (updated 23 September 2026)](https://www.hacienda.gob.es/sgfal/financiacionterritorial/autonomica/capitulo-ii-tributacion-autonomica-2026.pdf), Ministry of Finance (Hacienda), accessed 2026-10-18
- [Catalan Law 19/2010 of 7 June on inheritance and gift tax (consolidated text): articles 2, 57, 58 and 58 bis](https://www.boe.es/buscar/act.php?id=BOE-A-2010-10829), BOE, accessed 2026-10-18
- [Madrid Legislative Decree 1/2010 of 21 October, consolidated text on devolved taxes (consolidated to 10 July 2026): articles 21 to 25](https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068), BOE, accessed 2026-10-18
- [Asturias Legislative Decree 2/2014 of 22 October, consolidated text on devolved taxes (consolidated text): articles 17, 21 and 22](https://www.boe.es/buscar/act.php?id=BOE-A-2015-945), BOE, accessed 2026-10-18
- [Andalusian Law 5/2021 of 20 October on devolved taxes (consolidated text): articles 28, 37 and 39](https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915), BOE, accessed 2026-10-18
- [Law 11/2021 of 9 July on preventing and fighting tax fraud: preamble and article four (non-residents and Supreme Court judgment 242/2018)](https://www.boe.es/buscar/act.php?id=BOE-A-2021-11473), BOE, accessed 2026-10-18