Good to know · Taxes

Andalucía inheritance/gift tax (ISD): 99% bonification for spouses, children and parents

Since Decreto-ley 1/2019 (in force from 11 April 2019), Andalucía applies a 99% bonification on the Impuesto sobre Sucesiones y Donaciones (ISD) tax quota for spouses, descendants, ascendants, registered unmarried partners (parejas de hecho), and certain foster-care/guardianship relationships, covering both inheritances (mortis causa, including life-insurance beneficiaries) and lifetime gifts (donaciones inter vivos).

Official page

Decreto-ley 1/2019, de 9 de abril, por el que se modifica el Texto Refundido de las disposiciones dictadas por la Comunidad Autónoma de Andalucía en materia de tributos cedidos, aprobado por el Decreto Legislativo 1/2018, de 19 de junio

Last checked

15 Oct 2026