¿Heredar y donar una vivienda pagan los mismos impuestos?

No. Ambas operaciones pueden estar sujetas al Impuesto sobre Sucesiones y Donaciones para quien recibe la vivienda, pero una donación puede producir además una ganancia patrimonial para el donante. También debe revisarse la plusvalía municipal cuando corresponda.

¿Quién paga el Impuesto sobre Sucesiones y Donaciones?

En una adquisición por herencia paga el impuesto el causahabiente. En una donación, el contribuyente es el donatario o favorecido. La Administración y normativa aplicables deben resolverse según el caso.

¿Cuánto se paga por heredar una vivienda en España?

No existe una cifra nacional única. El resultado depende, entre otros elementos, del valor fiscal de la adquisición, parentesco, comunidad autónoma o régimen foral y beneficios fiscales que cumplan sus requisitos.

¿Cuánto se paga por donar una vivienda a un hijo?

No puede calcularse únicamente con el parentesco. Hay que identificar ubicación, valor, comunidad autónoma o territorio foral, residencia, reglas ISD, posible IRPF del donante y plusvalía municipal.

¿El donante paga IRPF al regalar una vivienda?

Puede existir una ganancia patrimonial para el donante. Deben compararse los valores fiscales de adquisición y transmisión conforme a las reglas del IRPF y del ISD y comprobar cualquier supuesto especial aplicable.

¿El fallecido genera una ganancia patrimonial en IRPF por dejar la vivienda en herencia?

La Ley del IRPF establece que no existe ganancia o pérdida patrimonial con ocasión de transmisiones lucrativas por causa de muerte del contribuyente. Esto no elimina el ISD que corresponda al heredero.

¿Quién paga la plusvalía municipal en una herencia o donación?

En transmisiones de terrenos a título lucrativo, la Ley de Haciendas Locales identifica como contribuyente a la persona que adquiere el terreno o el derecho. Debe comprobarse si existe hecho imponible y la ordenanza municipal aplicable.

¿Qué valor se utiliza para una vivienda heredada o donada?

Para el ISD, la Ley establece reglas específicas para inmuebles vinculadas al valor de referencia del Catastro. Si el valor declarado es superior o no existe valor de referencia, se aplican las reglas alternativas previstas legalmente.

¿Un no residente puede heredar o recibir una vivienda por donación en España?

Sí, pero la residencia de las partes afecta al análisis fiscal y puede determinar qué Administración gestiona el ISD y qué normativa autonómica puede aplicarse. En sucesiones internacionales también debe analizarse por separado la ley civil que rige la herencia.

¿Es necesaria escritura pública para donar una vivienda?

En el régimen del Código Civil común, sí. El artículo 633 exige escritura pública para la validez de la donación de un inmueble y regula la aceptación. Debe verificarse siempre el Derecho civil aplicable al caso concreto.

Inheritance and property gifts in España

Property inheritances and gifts

Inheriting and gifting a property may transfer the same property, but they do not have the same consequences.

In both cases, Inheritance and Gift Tax may apply, but the timing of the transfer, the parties involved, the applicable regulations and other taxes that need to be assessed differ. A gift may also give rise to a capital gain for the donor, whereas a transfer by death is treated differently.

Last reviewed: 8 August 2026 España → Autonomous Community/foral regime → municipality National comparative guide

Compare inheritance and gifting View the taxes involved

Quick answer

An individual who receives a property through inheritance o a gift may be liable for Inheritance and Gift Tax (ISD). However, there is no single rate for all España: the autonomous community, regional tax regime and status of the parties must be identified before applying rates, reductions or allowances. In addition, gifting a property may result in a capital gain for the donor in their income tax return. In a gratuitous transfer upon death, that capital gain is not included in the deceased's personal income tax return. Both an inheritance and a gift of urban land may also require analysing the municipal capital gains tax. For ISD purposes, the property's valuation is linked to the reference value of the Catastro under the terms established by law.

ISD

It is paid by the person who acquires

In an inheritance, the beneficiary is the taxpayer. In a gift, the donee or beneficiary.

IRPF

A gift may affect the donor

A fretuie transfer during one's lifetime may generate a capital gain for the person transferring the property.

Reference value

The property's tax value for ISD purposes should not simply be assumed based on a value estimated by the family.

MUN

Municipality

If there is urban land, IIVTNU must be assessed separately or municipal capital gains tax.

Inheritance vs. a gift

The tax difference goes far beyond the point at which ownership changes

Before comparing a lifetime gift with a future inheritance, it is advisable to distinguish at least between the recipient's ISD, the tax treatment of the transferor, municipal capital gains tax and civil-law consequences.

Issue	Inheritance	Gift
Time of transfer	It arises upon death or under another recognised basis of succession. Mortis causa	It takes place through a gratuito transaction entered into during the transferor's lifetime. Inter vivos
ISD taxpayer	The heir, legatee or other successor who acquires the asset.	The donee or person benefiting from the transfer.
Transferor's personal income tax	The Personal Income Tax Act provides that there is no capital gain or loss on a gratuitous transfer caused by the taxpayer's death.	The donor may realise a capital gain calculated under the rules applicable to gratuitous transfers. A loss arising from an inter vivos gratuita transfer is not recognised as a capital loss.
Tax value of the property	It must be analysed in accordance with ISD rules and, for properties, the reference value where applicable.	The same ISD valuation rule may affect the donated property.
Municipal capital gains tax	It may be relevant when urban land is transferred and the legally prescribed taxable event occurs.	It may also be relevant. In gratuitas transfers, the acquirer is the IIVTNU taxpayer.
Formalisation	To register an inherited property, a succession title is normally required together with a public deed of acceptance/award or the relevant decision.	Under the general Civil Code regime, a gift of real property requires a public deed for validity and acceptance in accordance with its rules.
Jurisdiction	It may depend on residence, the location of the assets, regional regulations or regional civil law, and, in international successions, the rules of private international law.	For ISD on a gift of real estate, particular importance is given to the location of the property and the status of the donor and recipient.

“Giving now to save tax later” is not a conclusion that can be reached from a single figure

The comparison must include the recipient’s ISD, the donor’s potential IRPF, municipal IIVTNU, the property valuation, civil-law rules, jurisdiction and the future consequences of having transferred ownership.

How to resolve the case

An inherited or gifted home may require four separate assessments

Civil law

It determines who may acquire, what rights the parties concerned have, how the transfer is accepted or formalised, and what civil-law limits apply.

ISD

The competent authority, applicable regulations, tax base, family relationship and any current reductions or reliefs must be identified.

Other taxes

The gift may give rise to tax liability for the donor, and both transfers may require a review of municipal capital gains tax.

Registration

After obtaining the appropriate title and fulfilling the tax obligations, the new ownership may be registered with the Property Registry.

Inheritance and Gift Tax

ISD is governed by a state framework, but its outcome may vary materially depending on the jurisdiction

Law 29/1987 defines the tax at state level, but recognises the interaction with autonomous communities and regional civil-law regimes of País Vasco and Navarre. Jurisdiction must be determined before applying any tarifa, reduction or allowance.

Inheritance

ISD applies to the acquisition of assets and rights by inheritance, legacy or other form of succession.

Gift

The tax also applies to acquisition by gift or another inter vivos legal transaction gratuito.

Jurisdiction first

Residents, non-residents, autonomous communities and foral territories may change the applicable tax authority and legislation.

No single “Spanish inheritance tax rate” is published here

The exact rates, reductions and allowances for all autonomous communities and foral territories require independent verification against current legislation and the tax authority. The current official information for each exact regional combination must still be determined in the relevant territorial package in the database.

Property valuation

For ISD, the reference value can be a decisive figure

The ISD Act establishes that, for real estate, the value will be the reference value provided for under Catastro regulations as at the date the tax becomes due, subject to the relevant legal rules.

Check whether the property has a reference value for the relevant date.
If a value higher than the reference value is declared, the declared value may prevail.
If no reference value exists or it cannot be certified, the alternative rules provided by law must be applied.
The reference value is not the cadastral value.
Nor is it automatically equivalent to a mortgage valuation.

Understanding the reference value

The declared value cannot be chosen solely to reduce the tax

If a reference value exists, the ISD Act contains specific rules on the taxable base. In addition, the value used may have consequences later when the property is transferred again.

Process · Inheritance

Inheriting a home requires first identifying who inherits and under what legal basis

It is not enough to know that there was a home. The succession basis must be established identify the interested parties, determine the assets and debts and prepare the documentation required for tax and Land Registry purposes.

Step 1 Document the death

Obtain the death certificate and the documentation needed to establish whether a last will exists and where it is held.

Step 2 Identify the basis of succession

Review the will, declaration of heirs or other applicable legal basis, as well as the civil law governing the succession.

Step 3 Prepare an inventory of assets and debts

Confirm ownership of the home, encumbrances, rights, debts and other elements of the estate.

Step 4 Value the property

Check the reference value and the applicable tax rules on the tax accrual date.

Step 5 Accept and allocate the inheritance

The specific approach will depend on the case. When a property is allocated, a public deed is normally essential for registration.

Step 6 Address ISD

Identify the competent authority and applicable regional legislation, national or provincial tax rules before filing the self-assessment.

Step 7 Review municipal capital gains tax

If the transfer involves urban land, check the IIVTNU and the procedure of the relevant local council.

Step 8 Register ownership

With the relevant inheritance document, deed or resolution and tax obligations fulfilled, process the change in the Land Registry.

Inheriting can also mean taking on obligations

Before accepting an inheritance outright, it is advisable to understand the composition of the estate and its debts. The approach to acceptance, renunciation or acceptance under benefit of inventory depends on the applicable civil law and the specific case.

Process · Gift

Before gifting a property, the consequences for both parties must be calculated

A gift should not be assessed solely on the recipient's tax bill. recipient. The donor ceases to be the owner and may face their own tax implications arising from the transfer.

Step 1 Verify ownership and legal capacity

Confirm who holds title, what percentage is being transferred, any existing encumbrances and any applicable civil-law restrictions.

Step 2 Determine the value

Check the reference value and any other data needed to calculate the tax implications of the transaction.

Step 3 Calculate the recipient's ISD

Determine the jurisdiction, family relationship, applicable regulations and any potential reliefs before assuming the cost.

Step 4 Calculate the donor's tax liability

Assess whether the transfer generates a capital gain under IRPF rules or, where applicable, the relevant tax regime.

Step 5 Review the IIVTNU

If there is urban land, check the municipal capital gains tax, the competent local council and the ordinance in force.

Step 6 Formalise the gift

Under the general Civil Code, a gift of real estate requires a public deed and acceptance in accordance with legal formalities.

Step 7 File the taxes

Use the procedure of the authority that actually has jurisdiction; state forms are not universally applicable in all cases.

Step 8 Register the new owner

After completion of the formalities and tax matters, submit the relevant documentation to the Land Registry.

The major tax difference

A gift may trigger IRPF for the person transferring the property

In a gratuitous transfer, the IRPF Act uses rules specific to determining the acquisition and transfer values. If there is a capital gain, this may have tax implications for the donor.

The donor receives no payment, but that does not mean IRPF is automatically zero.
The tax calculation uses values determined in accordance with the legal rules.
The donor’s historical acquisition date and value remain relevant.
Investments, improvements and certain expenses may be relevant under the tax rules.
Any potential exemptions require their specific requirements to be checked.

A loss from making a gift does not work like an ordinary loss on a sale

The IRPF Act expressly provides that losses are not recognised as capital losses arising from inter vivos gratuitous transfers or acts of generosity.

Therefore, “gifting” and “selling” should not be compared simply by substituting the sale price with zero.

Inheritance: different treatment under the deceased’s IRPF

The Personal Income Tax Act provides that there is no capital gain or loss in connection with gratuitous transfers upon the taxpayer’s death.

This does not eliminate the heir’s ISD or other potentially related taxes. to the transfer.

Inheritance is not a deferred gift

The comparison must be made tax by tax

The fact that the deceased does not generate a capital gain for IRPF purposes upon death does not mean that inheriting is tax-frtuiee. The heir may be subject to ISD, the property requires a tax valuation, and municipal capital gains tax may arise.

The heir's ISD.
The property's reference value, where applicable.
Municipal IIVTNU where the taxable event occurs.
Notarial and Land Registry costs associated with the procedure.
Future tax consequences if the heir subsequently sells.

Municipal capital gains tax · IIVTNU

A frtuiee transfer may also trigger a municipal tax

Where its requirements are met, IIVTNU taxes the increase in value of urban land that arises upon its transfer under any legal title.

URB

Urban land

The urban classification of the land is relevant. Rural land falls outside the taxable event defined by this tax.

REC

Acquirer

In gratuitous transfers, the law identifies as the taxpayer the person who acquires the land or right.

AYT

Town Hall

The municipal ordinance determines essential operational elements. The exact calculation should not be copied from another municipality.

There is no single “Spanish capital gains tax” that can be calculated without knowing the municipality

The coefficients, rates, potential reliefs and specific procedure must be checked in the ordinance and online portal of the competent town hall.

Understanding municipal capital gains tax

Gifts and public deeds

A real-estate gift should not be documented as a simple informal present

Article 633 of the Spanish Civil Code requires a public deed for the validity of a gift of real property and also regulates the donee's acceptance.

The deed must individually identify the donated assets.
Any encumbrances that deba the donee must satisfy must be stated.
Acceptance may be recorded in the same deed or in a separate one.
If separate, additional notification formalities apply.

Attention to the applicable civil law

España includes territories with their own civil law. This guide uses the Spanish Civil Code as a general framework where appropriate, but a specific transaction must verify the applicable civil legislation before assuming that all successoriaion or gift rules are identical.

International inheritances and non-residents

Successoriaion law and tax are not the same issue

Where there are nationalities, residences or assets in several countries, the law governing the succession must be distinguished from the Spanish rules that determine the taxation of the property.

CIV

Successoriaion law

The European Succession Regulation uses, as a general rule, the deceased's habitual residence, subject to its exceptions.

NAC

Choice of law

The Regulation allows, subject to its conditions, the choice of the law of the State whose nationality the person holds.

TAX

Spanish taxation

The choice of civil law does not replace Spanish ISD rules, residence, territorial connection and tax jurisdiction.

Non-resident does not automatically mean “state tax”

The AEAT publishes specific guidance to determine when administration falls under the State and which regional regulations may apply. AEAT Forms 650 and 651 must be used only when the case falls within their jurisdiction.

Property Registry

Being an heir does not automatically mean that the property is registered in your name

For an inherited property, the succession right must be converted into a title suitable for assigning and registering the specific property.

The European e-Justice Portal explains that, in order to register an inherited property in España, a public deed of acceptance and distribution of the estate, or the relevant court order, is normally required, together with the succession title and the required supporting documentation.

Death certificate.
Certificate from the General Register of Last Wills.
Will, declaration of heirs or other succession title.
Deed of acceptance and distribution, where applicable.
Tax documentation required for registration.

The Land Registry, Catastro and tax serve different functions

Tax determines tax obligations; Catastro provides data and the reference value; the Land Registry records registered rights on public record. None should be used as an automatic substitute for the others.

Practical example

A property can result in several different calculations within the same gift

Example data	What needs to be analysed
A father wishes to gift his daughter a property in España	First, it must be determined where the property is located and which ISD regulations apply to the recipient of the gift.
The property has a reference value	That figure is used in the property valuation rules for ISD.
The father acquired the property for less than its current tax value	The donor may have a capital gain that must be calculated under their income tax regime.
The property includes urban land	IIVTNU must be checked with the relevant local council.
The family wants to know whether gifting costs less than inheriting	This cannot be answered by comparing ISD alone: all the above effects and civil-law consequences must be added together.

Why this example does not include a final figure

Without the autonomous community or foral territory, municipality, property value, the donor's acquisition value, family relationship, tax residence and other relevant circumstances, any figure could potentially be incorrect.

Common mistakes

Eight mistakes when planning an inheritance or property gift

Looking only at ISD

A gift may also affect the donor and local taxation.

Assuming that family members do not pay tax

Family relationship may be relevant for tax benefits, but does not in itself prove a universal exemption.

Copying a regional tax relief

A rule from Madrid, Andalucía or any other autonomous community cannot be automatically transferred to another jurisdiction.

Forgetting the reference value

The value agreed by the family does not replace tax valuation rules.

Ignoring the donor's IRPF

The absence of a price paid does not mean that there cannot be a capital gain.

Incorrectly assigning the capital gains tax

In gratuitous transfers, the law identifies the acquirer as the taxpayer, although the donor retains certain reporting obligations.

Confusing civil and tax law

The law governing an international succession does not by itself determine where or how Spanish tax is paid.

Leaving taxes until the end

Taxation, the deed and the Land Registry are interconnected and must be planned before attempting to register the new ownership.

Related guides

Continue with the specific obligation affecting the property

Professional assistance

A family transfer requires tax, legal and Land Registry coordination

When a specific property is involved, the answer depends on location, residence, relationship, value, succession title and the property's situation. RealtorList allows you to find professionals by area, language, service and speciality.

Verified official sources

National framework, jurisdiction, valuation and formalisation

Sources revisadas on 8 August 2026. Rates, reductions, reliefs and regional or municipal procedures also require the competent territorial authority as a source.

BOE · Level 1 Law 29/1987 on Inheritance and Gift Tax Taxable event, taxpayers, property valuation, tax charge date and territorial jurisdiction framework. BOE · Level 1 Inheritance and Gift Tax Regulations Regulatory development of ISD and procedures under the national framework. AEAT Inheritance and Gift Tax for non-residents Official hub for cases that remain under State jurisdiction and access to the relevant procedures. AEAT · Jurisdiction control State vs. autonomous communities Primary source for determining jurisdiction and the legislation applicable when non-residents are involved. AEAT · Procedure Form 650 State procedure for sucesorias acquisitions within the relevant jurisdictional scope. AEAT · Procedure Form 651 State procedure for certain acquisitions gratuit inter vivos within the AEAT's scope. Directorate-General for the Cadastre Reference value Official explanation of the reference value and its relationship with taxes such as ISD. BOE · Level 1 Personal Income Tax Law 35/2006 Capital gains and losses, gratuitous transfers and treatment of transfers upon death. BOE · Municipal framework Local Finance Act National framework for IIVTNU. The specific calculation, tax relief and procedure require the current municipal ordinance. BOE · Common civil law Civil Code · Gifts Includes the formalities for gifting real estate and acceptance. It must be reviewed alongside the applicable regional civil law. European e-Justice Portal Succession in España Official information on wills, acceptance, allocation and registration of inherited properties. EUR-Lex Regulation (EU) 650/2012 European framework for jurisdiction and applicable law in succession matters with cross-border elements, including choice of law where applicable.

Verification status: 8 August 2026

The national framework has been verified. The tarifas, reductions, allowances and regional ISD forms should only be added when verified for the relevant autonomous community or foral territory. The exact calculation of IIVTNU also requires the municipal ordinance.

Frequently asked questions

Inheriting or gifting a property in España

Do inheriting and gifting a property incur the same taxes?

No. Both transactions may be subject to Inheritance and Gift Tax for the person receiving the property, but a gift may also give rise to a capital gain for the donor. Municipal capital gains tax should also be reviewed where applicable.

Who pays Inheritance and Gift Tax?

In an inheritance, the beneficiary pays the tax. In a gift, the taxpayer is the donee or beneficiary. The applicable authority and regulations must be determined on a case-by-case basis.

How much tax is paid when inheriting a property in España?

There is no single nationwide figure. The outcome depends, among other factors, on the tax value of the acquisition, kinship, pre-existing assets where applicable, the autonomous community or foral regime, and tax benefits for which the requirements are met.

How much tax is paid when gifting a property to a child?

It cannot be calculated based on kinship alone. It is necessary to identify the location, value, autonomous community or foral territory, residence, ISD rules, potential donor IRPF and municipal capital gains tax.

Does the donor pay IRPF when gifting a property?

The donor may incur a capital gain. A comparison must be made between the tax values at acquisition and transfer in accordance with the rules of IRPF and ISD, and any applicable special circumstances must be checked.

Does the deceased incur a capital gain for IRPF purposes by leaving a property as an inheritance?

The Personal Income Tax Act provides that there is no capital gain or loss in connection with gratuitous transfers upon the taxpayer’s death. This does not eliminate any ISD payable by the heir.

Who pays the municipal capital gains tax on an inheritance or gift?

For transfers of land made without consideration, the Local Taxation Act identifies the taxpayer as the person who acquires the land or right. It must be verified whether a taxable event exists and which municipal ordinance applies.

What value is used for an inherited or gifted property?

For ISD purposes, the law establishes specific rules for properties linked to the Catastro reference value. If the declared value is higher or there is no reference value, the rules provided by law apply instead.

Can a non-resident inherit or receive a property as a gift in España?

Yes, but the parties' residence affects the tax analysis and may determine which authority administers ISD and which regional regulations may apply. In international successions, it is also necessary to analyse separately the civil law governing the inheritance.

Is a public deed required to gift a property?

Under the general Civil Code regime, yes. Article 633 requires a public deed for the validity of a gift of real property and governs acceptance. The civil law applicable to the specific case must always be verified.

Notice: This guide is for information purposes only and does not replace personalised tax, legal, inheritance, notarial or Land Registry advice. Inheritances and gifts may be subject to different national, regional, provincial-law, municipal and international rules depending on residence, civil-law status, nationality, family relationship, property location, date, value and transaction structure. Before accepting an inheritance, formalising a gift or filing a tax return, check the current official source and seek professional advice when necessary.

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