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Inheritance tax (Form 650) · CCAA-aware

We calculate ISD for the Comunitat Valenciana and the Region of Murcia, the two regions we work in: the autonomic reductions of art. 10 of Ley 13/1997 or the state ones of art. 20 LISD as the case requires, the art. 21 scale, the art. 22 multiplier and the 99 % bonification for groups I and II. If your inheritance is settled in another region, write to us: the reductions differ and we do not estimate them.

Calculate ISDSee pricing
  • · Law 29/1987 LISD applied
  • · Regional bonus computed
  • · Coordinated with plusvalía + form 211

This calculator covers two regions

The Comunitat Valenciana and the Region of Murcia, which is where we work. The result comes out for both at once, so you can see what the same inheritance costs in each. For an inheritance settled in another region the figure would be different and we would rather not guess it: write to us and we will work it out by hand.

Step 1 of 4 · Decedent

Decedent data

Determines the applicable regional rules and the filing deadline (6 months, extendable).

We compute both regions even though legally only the region where the decedent had habitual residence in the 5 prior years applies.

Deadlines and extensions

ISD has tight deadlines. Late filing triggers compounding surcharges:

  • 6 months

    Filing deadline from death · extendable 6 more months if requested in the first 5.

  • + 1 % per month

    Law 11/2021 art. 27 LGT surcharge · first post-deadline year.

  • + 15 %

    Year+ · plus interest if regional tax authority issues a formal request.

Pricing

Inheritance · complete file

Calculation + filing + heir advisory

€499+ VAT / heir

  • · Inventory and valuation of the estate
  • · Art. 20 reductions + CCAA bonus applied
  • · Forms 650 + regional supplement filed
  • · Coordinated with plusvalía + registry transfer

Inheritance tax FAQ

When is form 650 due?

6 months from death. You can request an additional 6-month extension within the first 5 — granted essentially automatically. Tax accrual: date of death.

Do I owe ISD if I live abroad?

If the deceased or the asset is in Spain, yes. After Supreme Court 2018, EU/EEA non-residents can apply the more favourable regional rules (Madrid, Andalucía, etc.). For third countries it depends on the tax treaty.

What bonuses apply in my region?

The Comunitat Valenciana bonifies 99 % of the quota for groups I (descendants under 21) and II (spouse, descendants 21+, ascendants) on deaths from 28 May 2023 (art. 12 bis of Ley 13/1997, as worded by Ley 6/2023), and the Region of Murcia has a 99 % deduction of its own for the same groups (art. 3.Cinco, DLeg 1/2010). Those are the two regions we calculate. The rest have their own reliefs, which differ by kinship group — what is a quota bonification in one region is a reduction in the taxable base in another — so we do not quote a percentage there without looking at your case first.

What documents do I need?

Death certificate + last-will + life-insurance certificate · heir IDs · will or court declaration of heirs · asset inventory (deeds, bank balances, valuations, vehicles) · debts and charges. We send the full checklist at intake.

Can I defer payment?

Yes. AEAT and every region accept ISD payment deferral up to 12 months without guarantee, longer with surety. Habitual residence has a special 5-year deferral. We file the request with the return.

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