The regional rules of Castilla-La Mancha apply when:
- Inheritance (mortis causa): the deceased had their habitual residence in Castilla-La Mancha during the five years before death (art. 28.1 Law 22/2009).
- Gift of real estate: the real estate given is located in Castilla-La Mancha.
- Gift of other assets (inter vivos): the donee (the person receiving the gift) has their habitual residence in Castilla-La Mancha (art. 28.1 Law 22/2009).
Main advantages over the state rules: a 100% bonus (bonificación) on inheritances for Groups I and II with a net taxable base (base liquidable) under €175,000; stepped bonuses down to 80% for higher bases; improved disability reductions (€125,000 / €225,000); an additional 95% bonus for disability of 65% or more.
The tax scale and the multiplier are the same as in the state rules (Law 29/1987).
More information on Alberto Valiño's blog:
Basic details
Questions about the calculation?
Tell me about your caseIndicative calculator based on Law 29/1987 on inheritance and gift tax (Impuesto sobre Sucesiones y Donaciones, ISD) and Law 8/2013 on tax measures of Castilla-La Mancha. The results are estimates and are not tax advice.
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Tax scale applied
The state tax scale in art. 21.2 of Law 29/1987 applies, with rates from 7.65% to 34% on the net taxable base. Castilla-La Mancha has not passed its own tax scale.
Bonus on inheritances (Groups I and II) — art. 17 Law 8/2013 of Castilla-La Mancha
| Net taxable base | Bonus |
|---|---|
| Under €175,000 | 100% |
| €175,000 – €224,999.99 | 95% |
| €225,000 – €274,999.99 | 90% |
| €275,000 – €299,999.99 | 85% |
| €300,000 or more | 80% |
Bonus on gifts (Groups I and II) — art. 17 bis Law 8/2013 of Castilla-La Mancha
Requires a public deed and, for non-cash assets, that they stay in the donee's estate for 5 years.
| Net taxable base | Bonus |
|---|---|
| Under €120,000 | 95% |
| €120,000 – €239,999.99 | 90% |
| €240,000 or more | 85% |
Disability bonus ≥65%
95% of the tax left after the kinship bonus. It is compatible with that bonus and applied after it (arts. 17 and 17 bis Law 8/2013 of Castilla-La Mancha). This bonus applies to every kinship group.
Kinship reduction
Inheritances only: gifts have no kinship reduction (art. 20.5 Law 29/1987). The state reduction in art. 20.2.a Law 29/1987 applies. Group I: €15,956.87 + €3,990.72 for each year under 21, up to €47,858.59. Group II: €15,956.87. Group III: €7,993.46. Group IV: no reduction.
Disability reduction — Castilla-La Mancha improves the state reduction
Inheritances only. Art. 15 Law 8/2013: €125,000 for a degree of ≥33% and under 65% (state: €47,858.59); €225,000 for a degree of ≥65% (state: €150,253.03). Compatible with the kinship reduction.
Additional Castilla-La Mancha family business reduction
Arts. 14 and 16 Law 8/2013: an additional 4% on the taxable base for sole-trader businesses, professional businesses or shareholdings with their tax domicile in Castilla-La Mancha, provided they are not holding companies (art. 4.8.Dos.a Law 19/1991). Compatible with and applied after the 95% state reduction. Required holding period: 5 years.
Multiplier (coeficiente multiplicador)
Art. 22 Law 29/1987. Same values as the state rules: Groups I and II: 1.00 / 1.05 / 1.10 / 1.20. Group III: 1.5882 / 1.6676 / 1.7471 / 1.9059. Group IV: 2.00 / 2.10 / 2.20 / 2.40.