Inheritance and gift tax calculator for Andalusia
Enter the family relationship, what you receive and your circumstances, and the calculator shows an estimate of the tax, step by step, using the 2026 Andalusian rules. If the result is not what you expected, or you would rather not do it yourself, we can settle the tax for you.
Estimate only, based on the 2026 Andalusian rules. It does not replace the self-assessment. Your data stays in your browser: it is not sent or stored. In Andalusia, the existing wealth of the recipient does not change the calculation.
How to calculate inheritance tax in Andalusia with this tool
The Andalusia inheritance tax calculator takes into account the estate (caudal relicto), meaning all the assets and rights of the deceased, and the household goods (ajuar doméstico), which the law values at 3 % of the estate unless another value is proven. With that information, using it is simple: enter the details and you will see each step of the calculation.
It takes a minute if you have the value of what you receive to hand. There is no need to register or give your name: the calculation runs in your browser and we do not store what you type, unless you decide to send it to us.
01
Choose whether it is an inheritance (a transfer on death) or a gift (a transfer during life with nothing given in return).
02
Say how you are related to the deceased (the causante) or to the donor, and whether they lived in Andalusia.
03
Enter the net amount you receive: assets and rights minus debts, charges (such as an outstanding mortgage) and deductible expenses
For an inheritance, add the deceased person’s main home and your own disability, if you have one.
04
Press calculate
You will see the taxable base, the reductions, the gross tax, the coefficient and the relief, each on its own line.
How the tax is calculated: taxable base, reductions and tax due
It is a national tax transferred to the autonomous regions, and the Andalusian regional government (the Junta de Andalucía) sets the scale, the reductions and the relief you see here. It is calculated per heir or per recipient of a gift, not for the estate as a whole. Each person settles what they receive, according to their own family relationship. The calculator follows the same order as the self-assessment (Form 650 for inheritances and Form 651 for gifts).
First, the taxable base: the net value of what you receive. Then come the reductions, which are deducted to give the net taxable base. For inheritances, the family relationship reduction is €1,000,000 for both Group I (descendants under 21) and Group II (children aged 21 or over, grandchildren and other descendants, spouse, parents and grandparents), and €10,000 for Group III (brothers and sisters, uncles and aunts, nephews and nieces, and in-laws). Group IV, cousins and people with no family relationship, gets no reduction. Two more can be added: €250,000 if the heir has a disability of 33 % or more and €500,000 if it is 65 % or more, and 99 % of the value of the deceased person’s main home when it is received by the spouse, a descendant or an ascendant.
For gifts, the State does not grant the family relationship reduction. The net taxable base is the value of the gift, and the tax benefit comes afterwards, through the relief.
The Andalusian scale is applied to the net taxable base. It is progressive and runs from 7 % to 26 %:
| Net taxable base | Rate |
|---|---|
| Up to €8,000 | 7 % |
| €8,000 to €15,000 | 8 % |
| €15,000 to €30,000 | 10 % |
| €30,000 to €50,000 | 12 % |
| €50,000 to €70,000 | 14 % |
| €70,000 to €100,000 | 16 % |
| €100,000 to €150,000 | 18 % |
| €150,000 to €200,000 | 20 % |
| €200,000 to €400,000 | 22 % |
| €400,000 to €800,000 | 24 % |
| Over €800,000 | 26 % |
It is applied in bands: each rate affects only the part of the base that falls within its band. The result is the gross tax, and the multiplier coefficient for the group is then applied to it (article 38 of Law 5/2021): 1.0 for Groups I and II, 1.5 for Group III and 1.9 for Group IV. In Andalusia this coefficient does not depend on the heir’s existing wealth, so the calculator does not ask about it.
99 % relief on inheritance and gift tax: when the calculator applies it
The calculator applies the 99 % at the end, to the tax already calculated, and only if you select Group I or II (article 39 of Law 5/2021). Registered partners and permanent foster care count as those groups. That is why the result is almost never zero: 1 % of the tax remains.
For an inheritance, the only requirements are the group and that the deceased had their habitual residence in Andalusia, meaning that Andalusia was where they spent most time over the last five years.
For a gift there are more conditions. When the amount given exceeds €5,000, it must be recorded in a public deed. If it is money or securities, the deed must be signed within the month after the handover and state where the funds come from. The relief only covers what the recipient declares on their own initiative, without a prior request from Hacienda. The calculator asks whether you meet these requirements, and if you do not, it shows the tax without the relief.
An example under the 2026 rulesA daughter receives assets worth €1,500,000, including her mother’s main home, which is worth €300,000. She deducts €1,000,000 for family relationship and €297,000 for the home (99 %), leaving a net taxable base of €203,000. The gross tax is €32,280 and, with the 99 % relief, she pays €322.80. This is a tax, not a fee, and it is only an illustration.
What the calculator does not cover
Andalusia inheritance tax calculator: the result is an estimate and does not replace an analysis of your case. The current rules require you to file the self-assessment with the tax authority within 6 months of the death, and to provide the contracts, the bank balances and the total of the assets. With professional help, that obligation is met without difficulty.
That is what our team’s advice is for: a tax adviser reviews your case, gives you clear information on the options and handles the process with personal attention. If your situation involves income from other countries or heirs who live abroad, an experienced adviser helps avoid mistakes.
It is an estimate. It calculates the usual case, and some situations change the result and need to be studied with the file in front of us.
Residence outside Andalusia or outside Spain. If the deceased lived in another region, or you or they lived abroad, a different set of rules may apply and it is not calculated.
Family business and shareholdings. The 99 % reduction for sole-trader businesses, professional practices and shareholdings has requirements that must be checked one by one.
Life insurance. Beneficiaries of policies have their own reduction and their own way of being added to the estate.
Usufructs, bare ownership and legacies. Their valuation depends on the age of the usufructuary and on how each asset is allocated.
Earlier gifts. Gifts made by the same person in the previous three years are added together, and that raises the average rate of the tax.
Keeping what you received. The main home must be kept for three years from the death. If it is sold earlier, there is a consequence: the law requires you to repay the amount saved, with interest.
Reductions specific to gifts. There are specific advantages for giving money or a home to children for their main residence, or money to set up a business.
Value of properties. The calculator uses the value you enter. Hacienda, however, starts from the cadastral reference value (valor de referencia) of each property, which does not always match what would be paid for it today.
Getting a different amount, or prefer us to do it? We settle it for you
A calculator result does not replace the self-assessment. With the real documents, we prepare the calculation for each heir or recipient, check which reductions and relief apply, tell you the amount and how to pay the tax, and file it on time. If needed, we apply for the extension.
Do not wait until you have the exact figure to get the file moving: filing late brings a surcharge even when the tax due is minimal. For inheritances there are six months from the death, and the extension is only accepted if requested within the first five. For a gift in Andalusia, the deadline is two months from the day after the date of the deed or the handover.
If you want to understand where each number comes from, the rules are explained step by step in inheritance tax in Andalusia and gift tax in Andalusia. If what you need is the full procedure, see how we settle taxes across Andalusia. And if you also need someone to handle the whole inheritance, there are our inheritance lawyers in La Línea de la Concepción.
Also online
Everything can be done remotely: we speak by video call, you send us the death certificate, the will and the bank statements by WhatsApp or email, you sign digitally and we file the return online. If you would rather meet in person, our office is in La Línea de la Concepción.
Frequently asked questions about calculating inheritance tax in Andalusia
Is the calculator result reliable?
It applies Law 5/2021 on transferred taxes in Andalusia, with the scale, coefficients, reductions and relief in force in 2026. It is an estimate because it depends on the details you enter and does not cover the special cases in the list above. The final tax is the one in the self-assessment.
How much is exempt from inheritance tax in Andalusia?
Technically, none. What exists is a reduction of up to €1,000,000 for close family relationships and, after that, the 99 % relief. A result of zero does not release you from filing: the form must still be submitted, on time.
How much do you pay Hacienda on an inheritance in Andalusia?
It depends on the group, the value and the reductions. A child who inherits less than a million euros usually has a net taxable base of zero. A nephew who inherits €100,000 pays €16,530 (base of €90,000, gross tax of €11,020 and coefficient of 1.5), because Group III gets no relief.
How do gifts from parents to children work in Andalusia?
Children are in Group I or II and receive the 99 % relief if the gift is recorded in a public deed and, when it is money, it is signed in the month after the handover stating where the funds come from. There is no family relationship reduction, so the tax is calculated on the whole amount given and then reduced by the relief.
What is Form 660 used for?
It is the full list of what the deceased left (assets, balances and debts), and it goes with the Form 650 of each heir. Form 650 is the one that calculates each person’s tax.
Can I use the calculator if I live outside Spain?
It works when the deceased lived in Andalusia or when Andalusian properties are given. Outside those cases, the rules of another region or the national rules may apply. If that is your case, write to us and we will tell you where to file.
Tell us your case and we settle the tax
This is a service of our firm with direct contact: our team handles each enquiry and answers the questions of people who cannot come to our office, because everything can be done remotely. Tell us who died or who is giving the gift, the family relationship and the approximate value. We reply with the papers you will need and the deadline.
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