Inheritance tax (Form 650) · CCAA-aware
We calculate ISD applying art. 20 reductions, the art. 21 state scale, the art. 22 multiplier and the 99 % regional bonus where it applies (Comunitat Valenciana, Madrid, Andalucía, Galicia, Murcia, Cantabria, Extremadura, Castilla y León, Canarias, La Rioja for groups I+II).
- · Law 29/1987 LISD applied
- · Regional bonus computed
- · Coordinated with plusvalía + form 211
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
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 Valencian Community applies a 99 % relief for Groups I (descendants <21) and II (spouse + descendants ≥21 + ascendants) since Law 6/2023. Madrid, Andalucía, Galicia, Murcia, Cantabria, Extremadura, Castilla y León, Canarias and La Rioja also apply 99 % or more. Other regions apply their own scales.
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.