The regional rules of Castilla y León apply when:
- Inheritance (mortis causa): the deceased had their habitual residence in Castilla y León during the five years before death (art. 28.1 Law 22/2009).
- Gift of real estate: the real estate given is located in Castilla y León.
- Gift of other assets (inter vivos): the donee (the person receiving) has their habitual residence in Castilla y León.
Main advantages: a flat 99% bonus (bonificación) for Groups I/II on both inheritances and gifts; a guaranteed minimum reduction of €400,000 for close relatives on inheritances; improved disability reductions (€125,000 / €225,000); family business at 99%; main home for young people, given as a gift, with a 99% reduction.
For these tax benefits, members of civil partnerships with stable cohabitation for at least 2 years, entered in the Register of Civil Partnerships of Castilla y León or similar registers in the EU/EEA, are treated as spouses.
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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 Legislative Decree 1/2013 of Castilla y León. 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 (base liquidable). Castilla y León has not passed its own tax scale.
Castilla y León kinship reduction (art. 13.1.a and b — improves the state reduction)
Inheritances only. Groups I/II (spouse, descendants, ascendants): €60,000 if aged 21 or over; €60,000 + €6,000 × (21 − age) if under 21. It replaces the state reduction (€15,956.87).
Groups III and IV: no Castilla y León improvement, the state reduction applies (Group III on inheritances: €7,993.46; Group IV: €0).
Variable reduction up to €400,000 (art. 13.1.c)
Only for Groups I/II on inheritances. It is worked out as the difference between €400,000 and the sum of all the other reductions (Castilla y León kinship + disability + main home + business + other). It ensures the total reductions are at least €400,000. If the total already exceeds €400,000 (because of disability, business, etc.), the variable reduction is zero.
Disability reduction (art. 12 — improves the state reduction)
Inheritances only. €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. It applies to all groups. It counts in the calculation of the variable reduction.
Bonus on inheritances — 99% (art. 17 bis)
A flat 99% bonus on the tax after multiplier (cuota tributaria) for the spouse, descendants or adopted children and ascendants or adoptive parents of the deceased (Groups I and II). There are no bands: 99% always applies, whatever the amount. It includes amounts received by life insurance beneficiaries.
Bonus on gifts — 99% (art. 20 bis)
99% of the tax for the same groups. Requirement: the gift must be made in a public document. For gifts of cash or financial assets (art. 12 Wealth Tax Law), the origin of the funds must be expressly stated in the public document.
Sole-trader business, professional business or shareholdings (art. 17)
Regional reduction of 99% of the value (state: 95%). Requires: genuine economic activity (not asset-holding), tax domicile in Castilla y León, the recipient being a spouse, descendant, ascendant or collateral blood relative up to the 3rd degree, and a 5-year holding period.
Gift for a young person's main home (art. 19, for reference)
99% reduction on gifts of money from ascendants to children under 36, or people with disability ≥65%, to buy a first main home in Castilla y León. Limits: €180,000 (general) / €250,000 (disability ≥65%). Enter the amount that qualifies for the reduction in "Other reductions".
Multiplier (coeficiente multiplicador)
Same values as the state rules (art. 22 Law 29/1987). 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.