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Inheritance tax in Andalusia: how much you pay and how to settle it

In Andalusia, children, spouses and parents get a reduction of €1,000,000 per heir and a 99 % relief on the tax. That does not remove the obligation to file, and the deadline runs from the day of the death. These are the rules in force in 2026. If you prefer, we can handle the filing for you.

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How much inheritance tax you pay in Andalusia, depending on who inherits

Inheritance and gift tax (Impuesto sobre Sucesiones y Donaciones) is a national tax transferred to the Andalusian regional government (the Junta de Andalucía). It applies to acquisitions on death (mortis causa) and to gifts. It is governed by Law 29/1987 and, for Andalusian heirs, by Law 5/2021 on transferred taxes (which replaced the consolidated text approved by Andalusian Legislative Decree 1/2018), with the tax benefits in force on 1 January 2026. It is calculated per heir, not per estate: each person settles their own share, and the amount depends on what they receive.

The result depends on four things: the family relationship, the value of the assets received, the reductions that apply, and whether the deceased lived in Andalusia.

Groups I and II. Children, adopted children, grandchildren by representation, spouse, registered partner, parents and grandparents. These are the direct family. Reduction of €1,000,000 and 99 % relief on the tax.

Group III. Brothers and sisters, uncles and aunts, nephews and nieces, and relatives by marriage. Reduction of €10,000 and a multiplier coefficient of 1.5. No relief.

Group IV. Cousins, more distant relatives and people with no family relationship. No family relationship reduction and a coefficient of 1.9.

Heirs with a disability get an additional reduction of €250,000 (33 % or more) or €500,000 (65 % or more), which can be combined with the family relationship reduction.

99 %

Relief on the tax due for children, spouses and parents (Groups I and II)

99 % relief in Andalusia: requirements and limits

The 99 % relief applies to the tax due on inheritances received by Groups I and II (article 39 of Law 5/2021). It also covers registered partners and permanently fostered children, whom the law treats as spouses and adopted children.

The actual requirements for these inheritances are:

The heir must be in Group I or II, or treated as such.
The Andalusian rules must apply: the deceased must have had their habitual residence here, meaning they lived in Andalusia more days than anywhere else during the five years before the death.
The tax must be filed on time, with or without an agreement on how to divide the estate: the relief does not depend on the family being in agreement.

The relief is not an exemption. It is applied to the tax left after the reduction and the tax scale. If the net taxable base is zero, the tax is zero. If the base is over a million euros, there is tax to pay and 99 % of it is relieved.

An example under the 2026 rules: a child over 21 receives assets with a net value of €1,500,000. They deduct €1,000,000, leaving a net taxable base of €500,000. The Andalusian scale gives a tax of €99,620, and with the 99 % relief they pay €996.20. This is only a calculation example.

For a nephew who inherits €100,000 (Group III inheritance tax), with no relief, the calculation is different: a net taxable base of €90,000, tax of €11,020 and, with the coefficient of 1.5, a tax of €16,530.

Inheritance tax reductions: main home, family business and disability

In addition to the family relationship reduction, an inheritance may qualify for other reductions on the taxable base:

Main home of the deceased. A 99 % reduction for the spouse, ascendants, descendants or a collateral relative over 65 who had lived with the deceased for the previous two years. The home must be kept for three years from the death, unless the heir dies sooner.
Sole-trader business, professional practice and shareholdings. A 99 % reduction if the deceased carried on the activity on a regular, personal and direct basis, or the company meets the conditions in the law, and the heir keeps what they received for three years.
Life insurance. It is taxed as part of the beneficiary’s inheritance and also benefits from the family relationship reductions.

All transfers with a reduction come with requirements and holding periods. If they are breached later, you have to repay what was saved, with interest. That is why it is worth knowing what you are signing before the assets are allocated.

If you are concerned about planning a future inheritance, for example a gift from parents to children during their lifetime, the person who receives it (the donee) does not pay inheritance tax but gift tax, with its own relief and a requirement for a public deed. We explain it in our guide to gift tax in Andalusia.

Inheritance tax deadline: six months, with an extension through Form 659

Inheritance tax must be filed within six months of the death, under article 67.1.a) of Royal Decree 1629/1991 and Andalusian rules. If the person died on 17 February, the deadline ends on 17 August; if they died on 10 June, on 10 December. The deadline does not stop while certificates, balances or deeds are being gathered.

If the file needs more time, you can ask for an extension of another six months using Form 659 (modelo 659). These are the rules:

It must be requested within the first five months. After that it is not granted.
It is signed by the heirs, with their details, the family relationship, an approximate valuation of the assets and the reasons, together with the death certificate.
If a month passes without a reply from the Andalusian Tax Agency (ATRIAN), it is considered granted.
The extension starts when the six months end and generates late-payment interest until the tax is filed. It does not postpone payment.

Filing late without an extension means surcharges, even when the final tax is zero.

Check the deadline for my inheritance →

Form 650: how the self-assessment is filed and paid

Form 650 (modelo 650) is the individual self-assessment of each heir. Together with it, Form 660 is filed: the declaration of the estate, with all the assets and their valuation. They are filed online with the Andalusian Tax Agency or in person by appointment.

If the deceased did not live in Andalusia, the tax falls to another region or to the national tax agency, and the Andalusian relief does not apply. If there are heirs or assets abroad, tax residence should be checked before anything is filed.

Properties are valued at the cadastral reference value (valor de referencia) on the date of death. If the reference value works against the heir, the law allows it to be challenged when asking for the self-assessment to be corrected. A value from an old deed or a market estimate is not a valid basis.

We settle inheritance tax for you, also online

Our inheritance tax service is provided by a team with experience in the estates of Andalusian families and of heirs who live outside Spain. Each client gets personal attention: someone at the firm studies your situation, explains each step and proposes the solution that best fits your aims, always within the law.

This is a process we specialise in: we prepare and file Form 650 as registered social collaborators (colaboradores sociales) of the Junta de Andalucía. You send us the documents; we calculate, file and give you the receipt. If you would like a rough figure first, there is the inheritance tax calculator. We advise on every decision that affects the tax, including where there are legatees as well as heirs.

We review each heir’s residence and group. Before calculating, we check which region has jurisdiction and who is entitled to the relief.

We value the assets and apply the reductions. Each transfer is studied separately. Properties at reference value, accounts, vehicles, insurance, investments and deductible debts.

We keep track of the deadlines. If necessary, we request the extension with Form 659 within the first five months.

We file and pay on time. Forms 650 and 660, the receipt and the payment details, following each heir’s calendar.

If you also need someone to handle the whole estate (accepting the inheritance, division before a notary, registration), see our inheritance lawyers in La Línea de la Concepción. If you only need the filing, see how we settle Forms 600, 650 and 651.

Send the inheritance documents →

Documents needed to settle inheritance tax

For your security, documents are treated confidentially and used only for this task. If you do not know what is missing, make an enquiry and we will tell you the steps: what to request from the Register of Last Wills (Registro de Actos de Última Voluntad), the banks and the Cadastre.

Gather them from the first day of the process. Collecting bank or registry information takes weeks.

Death certificate and certificate of last wills.
Will or, if there is none, the declaration of heirs.
ID and family relationship details of the heirs.
Bank certificates with balances on the date of death.
Deeds, land registry extracts (notas simples) and cadastral reference of each property.
Details of vehicles, investments, shareholdings and life insurance.
Proof of deductible debts and charges.
An inventory of assets and debts, even a provisional one: we will complete it.

Also online

If you live outside La Línea, outside Spain or abroad, you do not need to come in. We hold a video call, you send the documents by WhatsApp or email, sign with a digital signature and we file everything online. Office in La Línea de la Concepción; online or in person.

Speak to an adviser by video call →

Form 650Tax reliefAllowanceExtensionMain homeHeirsWill

Common mistakes that make an inheritance more expensive

Careful handling of deadlines and documents avoids these mistakes. Every situation is different, so we adapt the measures to each estate: we support every step, from the calculation to the payment, on inheritance and reductions.

Confusing relief with exemption

The 99 % is applied to the tax. It does not mean an inheritance has nothing to file.

Letting month five pass

After that the extension can no longer be requested.

Valuing properties wrongly

An incorrect valuation leads to adjustments and surcharges.

Forgetting insurance, investments or accounts abroad

The whole estate has to be analysed before the division is closed.

Selling the inherited home within three years

If the main home reduction was applied, it must be repaid with interest.

Signing the division without reviewing the tax position

How the assets are allocated changes what each heir pays, and the Tax Regulations (Royal Decree 1629/1991) set formal obligations worth knowing.

Frequently asked questions about inheritance tax in Andalusia

Your situation is not listed here? Tell us on WhatsApp the date of death and where the deceased lived, and we will reply.

Do you pay inheritance tax in Andalusia?

Yes, it has to be filed, but children, spouses and parents get a reduction of €1,000,000 per heir and a 99 % relief on the tax. The result depends on the value of what is inherited and the family relationship.

When are you exempt from inheritance tax?

Andalusian law does not make an inheritance exempt: it applies reductions and the 99 % relief. If the net taxable base is zero, the tax is zero, but the tax is still filed on time.

Who is entitled to the 99 % relief?

Groups I and II, and those the law treats as equivalent (registered partners and permanent foster care), provided the Andalusian law applies: either because the deceased lived in Andalusia or, if they lived outside Spain, because the most valuable assets are here (we explain this in inheritance for Gibraltar residents). Brothers, sisters, uncles, aunts, nephews and nieces do not get it.

Tell us your case and we settle the tax

Tell us the date of death, where the person lived and whether there is a will. We will tell you which documents are needed and by when.

Office in La Línea de la Concepción. We see you online or in person.

C/ Cervantes 2, entreplanta, despacho 4 · 11300 La Línea de la Concepción
WhatsApp 652 948 572 · 956 174 981 · pablo@asesoriaserra.es