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Spanish inheritance tax (Form 650): calculator for the Valencia region and Murcia

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 surcharges that grow month by month:

  • 6 months

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

  • 1 % + 1 % per month

    Art. 27.2 LGT surcharge, no prior formal request · 1 % plus 1 % per full month late, up to 12 months.

  • + 15 %

    After 12 months, plus late-payment interest from then · only without a prior formal request; after one there is no surcharge: assessment with interest and possible penalty (arts. 191 ff. LGT).

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?

Yes, on whatever you inherit that is located in Spain. Since Ley 11/2021 every non-resident, EU/EEA or not, is entitled to the regional rules instead of the State rules: those of the region holding the highest value of the Spanish assets if the deceased was non-resident, or those of the deceased's region if they were resident (DA 2.ª Ley 29/1987). Tax treaties don't decide this: Spain has very few on inheritance.

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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