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Scope of tax 

Spanish inheritance tax (or gift  tax) is payable if:
The inheritor (i.e. the recipient of a gift or the heir of an estate) is resident in Spain, or

The asset being gifted, or passed on death, is property in Spain

To put it another way, Spanish inheritance tax is not payable if assets are outside Spain and the recipient is also not resident in Spain.

Husband and Wife and Spanish Inheritance Tax
There is no exemption to Spanish inheritance tax between a husband and wife where they are both resident in Spain. Where they are both resident in Spain and, for example, the husband dies, then the estate left to his wife is fully liable on the worldwide assets of the husband.

If the couple are living together unmarried, the tax due is even more. Anything over €15,956.87 is liable to Spanish inheritance tax on the death of their spouse or partner, assuming all assets pass to the spouse.

Gift or Inheritance Tax Rates 2002

Euro from Euro to Tax Rate Tax Payableat top of band
Nil 7,993.46 7.65% 611.50
7,993.46 15,980.91 8.50% 1,290.43
15,980.91 23,968.36 9.35% 2,037.26
23,968.36 31,955.81 10.20% 2,851.98
31,955.81 39,943.26 11.05% 3,734.59
39,943.26 47,930.22 11.90% 4,685.10
47,930.22 55,918.17 12.75% 5,703.50
55,918.17 63,905.62 13.60% 6,789.80
63,905.62 71,893.07 14.45% 7,943.98
71,893.07 79,880.52 15.30% 9,166.06
79,880.52 119,757.67 16.15% 15,606.22
119,757.67 159,634.83 18.70% 23,063.25
159,634.83 239,389.13 21.25% 40,011.04
239,389.13 398,777.54 25.50% 80,655.09
398,777.54 797,555.10 29.75% 199,291.41
Over 797,555.10 34.00%  

Gift & Inheritance Tax Multiplier
Euro (Net Worth of Donee)   Group 1 Group 2 Group 3
From To      
Nil 402,678.11 1.0000 1.5882 2.0000
402,678.11 2,007,380.43 1.0500 1.6676 2.1000
2,007,380.43 4,020,770.98 1.1000 1.7471 2.2000
Over 4,020,770.98 1.2000 1.9059 2.4000


Group 1:
children, adopted children, grandchildren, spouses, parents, grandparents
Group 2: cousins, nieces, nephews, more distant relatives & descendants & ascendants
Group 3: all others including unmarried partners

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