Galicia
When do the Galicia rules apply? (press here if you are unsure)
The regional rules of Galicia apply when:
- Inheritances (mortis causa): the deceased had their habitual residence in Galicia on the date of death (the test is the greatest number of days in the previous 5 years).
- Gifts of real estate: the real estate is located in Galicia.
- Gifts of other assets: the donee has their habitual residence in Galicia.
If the deceased lived outside Spain, the state rules may apply or, for EU/EEA citizens, the rules of the region where most of the assets by value are located.
Basic details
Net value of what you inherit or receive as a gift. If you receive bare ownership (nuda propiedad), enter the value as if it were full ownership.
⚠ Gift, Groups I and II: the reduced scale (5–9%) only applies if the gift is made in a public deed (art. 9.b). Without a public deed, the scale in art. 9.a (5–18%) applies.
Reductions (kinship, main home, disability, family business)
Suggested automatically. Change it if your case requires it.
Stepped reduction based on the total value of the property (art. 7.Tres):
Up to €150,000 → 99% · €150,001–€300,000 → 97% · Over €300,000 → 95%.
Limit €600,000. Spouse: 100% of the net taxable base (base liquidable). Collateral relative: over 65 and 2 years living together.
Up to €150,000 → 99% · €150,001–€300,000 → 97% · Over €300,000 → 95%.
Limit €600,000. Spouse: 100% of the net taxable base (base liquidable). Collateral relative: over 65 and 2 years living together.
Inheritances only. €150,000 (33–65%) · 100% of the taxable base for Groups I/II if existing wealth is ≤€3M (≥65%) · €300,000 for others (≥65%)
99% of the net value (art. 7.Cuatro). Only for the spouse, descendants and collateral blood relatives up to the 3rd degree.
Farms (99%) · rural land (95–99%) · forestry land (99%) · setting up a business (95%, up to €118,750) · toxic syndrome / terrorism (99%)…
Bare ownership (life usufruct)
The effective average rate calculated here is applied when the usufruct consolidates.
Result of the calculation — Galicia
Tax to pay
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Net taxable base
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Gross tax
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Multiplier
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Tax after multiplier
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Deduction from the tax
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Average rate on net taxable base
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Points to review in this case
Questions about the calculation?
Tell me about your caseIndicative calculator based on Legislative Decree 1/2011 and the regional rules of Galicia. The results are estimates and are not tax advice.
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