Inheritance tax is a tax that must be paid by the person who receives an inheritance. It is a personal tax that is applied throughout Spain and according to the rates applied in each autonomous community in which the deceased had his domicile.
Taxation depends on factors such as the residence of the deceased and kinship, and descendants have significant bonuses depending on the Autonomous Community.
The inheritance tax must be paid regardless of whether there is no agreement between the heirs and the inheritance has not been accepted or renounced. Many times the heir thinks that until he does not accept he does not have to pay, however this is a fairly common mistake, which leads to it being presented after the deadline with the corresponding interest, surcharges and penalties.