{"_meta":{"country":"ES","generated":"2026-11-15","schema":"subnational v1 (es)","tax_year":2026,"rule":"Official sources only (consolidated state and regional laws on boe.es and the regional bulletins, the Agencia Tributaria, regional and foral tax agencies). A figure is published only when two sources agree, at least one tier A; otherwise it is withheld with the reason. The Basque Country and Navarre levy their own taxes under the foral regimes. Facts only, never a ranking or a personal calculation.","disclaimer":"Information, not tax or legal advice. Spanish regional tax rules change every year with the regional budget laws; residence for a full tax year, the source of income and the type of asset decide what applies. Confirm the position for your case with the tax agency named or a qualified adviser.","sources":[{"name":"BOE consolidated text, Ley 35/2006 IRPF (last update published 11/11/2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","tier":"A"},{"name":"BOE consolidated text, Ley 19/1991 Impuesto sobre el Patrimonio","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392","tier":"A"},{"name":"BOE, Ley 38/2022 consolidated (note on art. 3 citing RDL 8/2023 DA 5.2)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2022-22684","tier":"A"},{"name":"BOE consolidated text, Ley 29/1987 Impuesto sobre Sucesiones y Donaciones","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141","tier":"A"},{"name":"BOE, RD 439/2007 consolidated (last update 07/10/2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820","tier":"A"},{"name":"Ley 5/2021 de Tributos Cedidos de Andalucía, BOE consolidated text updated 31/12/2025","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915","tier":"A"},{"name":"Decreto Legislativo 1/2005 (Aragón), texto refundido tributos cedidos, consolidated on boe.es (updated 17 Jul 2025, includes Ley 3/2025)","url":"https://www.boe.es/buscar/act.php?id=BOA-d-2005-90006","tier":"A"},{"name":"Decreto Legislativo 2/2014 (Asturias), texto refundido tributos cedidos, consolidated on boe.es (updated 9 Feb 2026, includes Ley 3/2025)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2015-945","tier":"A"},{"name":"Decreto Legislativo 1/2014 de las Illes Balears (texto refundido tributos cedidos), BOE consolidated text updated 13/06/2026","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925","tier":"A"},{"name":"Decreto Legislativo 1/2009 de Canarias (texto refundido tributos cedidos), BOE consolidated text updated 29/12/2025","url":"https://www.boe.es/buscar/act.php?id=BOC-j-2009-90008","tier":"A"},{"name":"Decreto Legislativo 62/2008 (Cantabria), texto refundido tributos cedidos, consolidated on boe.es (updated 14 May 2026, includes Ley 5/2026)","url":"https://www.boe.es/buscar/act.php?id=BOCT-c-2008-90028","tier":"A"},{"name":"Decreto Legislativo 1/2013 (Castilla y León), texto refundido tributos propios y cedidos, consolidated on boe.es (updated 17 Jul 2024)","url":"https://www.boe.es/buscar/act.php?id=BOCL-h-2013-90254","tier":"A"},{"name":"Ley 8/2013 de Medidas Tributarias de Castilla-La Mancha, consolidated on boe.es (updated 10 Nov 2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2014-1368","tier":"A"},{"name":"Decreto Legislativo 1/2024 de Cataluña (libro sexto del Código tributario), BOE consolidated text updated 22/05/2026","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2024-6951","tier":"A"},{"name":"Decreto Legislativo 1/2018 (Extremadura), texto refundido tributos cedidos, consolidated on boe.es (updated 12 Nov 2026, includes Ley 2/2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2018-8159","tier":"A"},{"name":"Decreto Legislativo 1/2011 (Galicia), texto refundido tributos cedidos, consolidated on boe.es (updated 4 May 2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2011-18161","tier":"A"},{"name":"Decreto Legislativo 1/2010 de la Comunidad de Madrid (texto refundido tributos cedidos), BOE consolidated text updated 10/07/2026","url":"https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068","tier":"A"},{"name":"BOE consolidated text, Decreto Legislativo 1/2010 Región de Murcia tributos cedidos (last update published 24/07/2025)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2011-10542","tier":"A"},{"name":"BOE consolidated text, Decreto Foral Legislativo 4/2008 Navarra IRPF (last update published 20/04/2026)","url":"https://www.boe.es/buscar/act.php?id=BON-n-2008-90013","tier":"A"},{"name":"BOE consolidated text, Ley Foral 13/1992 Navarra Impuesto sobre el Patrimonio (last update published 31/12/2025)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1993-2877","tier":"A"},{"name":"BOE, Ley 12/2002 Concierto Económico consolidated (last update published 30/04/2025)","url":"https://www.boe.es/eli/es/l/2002/05/23/12/con","tier":"A"},{"name":"Diputación Foral de Álava, NF 33/2013 IRPF consolidated text (footnote 37: NF 21/2025)","url":"https://web.araba.eus/documents/d/araba/indice_norma-foral_irpf_cas-7-pdf","tier":"A"},{"name":"BOB 248 of 30-12-2025, Norma Foral 7/2025 Presupuestos 2026 art. 49 (bizkaia.eus copy); consolidated NF 13/2013 updated 01/01/2026 agrees","url":"https://www.bizkaia.eus/fitxategiak/05/ogasuna/presupuestos/pdf/2026/1767079012129_NF%20Pptos%202026%20castellano-euskara.pdf","tier":"A"},{"name":"Hacienda Foral de Gipuzkoa, NF 3/2014 IRPF updated text (2026-0)","url":"https://www.gipuzkoa.eus/documents/2456431/8.0759126E7/NF%203-2014%20(2026-0).pdf/8ab5c95c-3f89-8fdf-5cb8-01950e3983cc","tier":"A"},{"name":"Diputación Foral de Álava, NF 9/2013 Impuesto sobre el Patrimonio consolidated text","url":"https://web.araba.eus/documents/d/araba/indice_norma-foral_patrimonio-cas-9-pdf","tier":"A"},{"name":"Diputación Foral de Bizkaia, NF 2/2013 Impuesto sobre el Patrimonio consolidated text (last change 01/01/2024)","url":"https://www.bizkaia.eus/documents/880307/15187815/ca_2_2013.pdf/7562e4a0-44c4-7875-7eae-0e59a8f88fd2","tier":"A"},{"name":"Hacienda Foral de Gipuzkoa, NF 2/2018 Impuesto sobre el Patrimonio updated text (2026)","url":"https://www.gipuzkoa.eus/documents/2456431/4.385701E7/NF%202-2018%20(2026).pdf/075b00c8-1602-decd-29f4-b3ed0a457a92","tier":"A"},{"name":"Diputación Foral de Bizkaia, NF 9/2023 ITSGF consolidated text (last change 27/12/2023)","url":"https://www.bizkaia.eus/documents/880307/15187815/ca_9_2023.pdf/5800d79a-5281-b59d-bac4-cd8b264e8dd8","tier":"A"},{"name":"Diputación Foral de Álava, NF 11/2005 Impuesto sobre Sucesiones y Donaciones consolidated text (to NF 3/2025)","url":"https://web.araba.eus/documents/1247685/1248441/INDICE_NORMA+FORAL+SOBRE+SUCESIONES+Y+DONACIONES-CAS+%286%29.pdf/59d3f622-3026-21d1-8a6b-af2d1524d847","tier":"A"},{"name":"BOE consolidated text, Ley 10/2017 La Rioja impuestos propios y tributos cedidos (last update published 29/10/2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2017-13750","tier":"A"},{"name":"Ley 13/1997 de la Comunitat Valenciana (tramo autonómico IRPF y tributos cedidos), BOE consolidated text updated 10/08/2026","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1998-8202","tier":"A"}],"counts":{"units":19,"corridors":4,"federal_claims":15,"official_claims":138,"withheld":98}},"federal":{"irpf_state_general_scale":{"value":[{"from_eur":0,"to_eur":12450,"rate_pct":9.5},{"from_eur":12450,"to_eur":20200,"rate_pct":12},{"from_eur":20200,"to_eur":35200,"rate_pct":15},{"from_eur":35200,"to_eur":60000,"rate_pct":18.5},{"from_eur":60000,"to_eur":300000,"rate_pct":22.5},{"from_eur":300000,"to_eur":null,"rate_pct":24.5}],"unit":"list","text":"Spain's state general income tax scale for 2026 runs from 9.5% on the first EUR 12,450 of general taxable base to 24.5% above EUR 300,000, under article 63.1 of Ley 35/2006; each community adds its own regional scale on top.","basis":"Ley 35/2006 (LIRPF) art. 63.1, as amended by Ley 11/2020 art. 58","source":{"name":"BOE, Ley 35/2006 consolidated (last update 11/11/2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT, Manual práctico de Renta 2025, Gravamen estatal","url":"https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c15-calculo-impuesto-determinacion-cuotas-integras/gravamen-base-liquidable-general/gravamen-estatal.html","tier":"A"},"note":"BOE consolidated text read 2026-11-14 (last update of the law shown on boe.es); AEAT corroboration is the Renta/Patrimonio 2025 manual (updated 17 March 2026), the latest edition published; no amendment for 2026 appears in the consolidated text."},"irpf_state_top_rate_pct":{"value":24.5,"unit":"pct","text":"The top rate of Spain's state general income tax scale in 2026 is 24.5%, applying to general taxable base above EUR 300,000, under article 63.1 of Ley 35/2006.","basis":"Ley 35/2006 art. 63.1","source":{"name":"BOE, Ley 35/2006 consolidated","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT, Manual práctico de Renta 2025, Gravamen estatal","url":"https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c15-calculo-impuesto-determinacion-cuotas-integras/gravamen-base-liquidable-general/gravamen-estatal.html","tier":"A"},"note":"BOE consolidated text read 2026-11-14 (last update of the law shown on boe.es); AEAT corroboration is the Renta/Patrimonio 2025 manual (updated 17 March 2026), the latest edition published; no amendment for 2026 appears in the consolidated text."},"irpf_savings_scale":{"value":[{"from_eur":0,"to_eur":6000,"state_pct":9.5,"regional_pct":9.5,"total_pct":19},{"from_eur":6000,"to_eur":50000,"state_pct":10.5,"regional_pct":10.5,"total_pct":21},{"from_eur":50000,"to_eur":200000,"state_pct":11.5,"regional_pct":11.5,"total_pct":23},{"from_eur":200000,"to_eur":300000,"state_pct":13.5,"regional_pct":13.5,"total_pct":27},{"from_eur":300000,"to_eur":null,"state_pct":15,"regional_pct":15,"total_pct":30}],"unit":"list","text":"In 2026 Spain taxes savings income (interest, dividends, capital gains) of residents of the common regime at combined rates from 19% up to EUR 6,000 to 30% above EUR 300,000, made of equal state and regional halves set in articles 66.1 and 76 of Ley 35/2006, which apply in every common-regime community.","basis":"Ley 35/2006 arts. 66.1 and 76, as amended by Ley 7/2024 DF 7 with effect from 1 January 2025","source":{"name":"BOE, Ley 35/2006 consolidated","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT, Manual práctico de Renta 2025, gravamen estatal and autonómico del ahorro","url":"https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c15-calculo-impuesto-determinacion-cuotas-integras/gravamen-base-liquidable-ahorro/gravamen-estatal.html ; https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c15-calculo-impuesto-determinacion-cuotas-integras/gravamen-base-liquidable-ahorro/gravamen-autonomico.html","tier":"A"},"note":"Totals computed by adding the state half (art. 66.1) and the regional half (art. 76); both halves are fixed by state law, so the savings rates are the same in every common-regime community. Foral territories (Basque Country, Navarre) set their own. BOE consolidated text read 2026-11-14 (last update of the law shown on boe.es); AEAT corroboration is the Renta/Patrimonio 2025 manual (updated 17 March 2026), the latest edition published; no amendment for 2026 appears in the consolidated text."},"wealth_tax_state_exempt_minimum_eur":{"value":700000,"unit":"eur","text":"Under article 28 of Ley 19/1991, Spanish wealth tax deducts an exempt minimum of EUR 700,000 from the taxable base where the community of residence has not set its own minimum, and that state figure also applies to non-residents.","basis":"Ley 19/1991 art. 28 (as amended by RDL 13/2011)","source":{"name":"BOE, Ley 19/1991 consolidated (last update 28/12/2023)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT, Manual práctico de Patrimonio 2025, mínimo exento","url":"https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/patrimonio-2025/c-4-determinacion-base-liquidable-integra/determinacion-base-liquidable-patrimonio-no-gravamen/sujetos-pasivos-residentes-ccaa.html","tier":"A"},"note":"AEAT lists the communities that set a different minimum for 2025 (e.g. Illes Balears EUR 3,000,000, Cataluña EUR 500,000); regional figures belong to units.*. BOE consolidated text read 2026-11-14 (last update of the law shown on boe.es); AEAT corroboration is the Renta/Patrimonio 2025 manual (updated 17 March 2026), the latest edition published; no amendment for 2026 appears in the consolidated text."},"wealth_tax_main_home_exemption_eur":{"value":300000,"unit":"eur","text":"Under article 4.Nueve of Ley 19/1991, the taxpayer's main home is exempt from Spanish wealth tax up to EUR 300,000.","basis":"Ley 19/1991 art. 4.Nueve","source":{"name":"BOE, Ley 19/1991 consolidated","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT, Patrimonio 2025 help, vivienda habitual","url":"https://sede.agenciatributaria.gob.es/Sede/Ayuda/25Presentacion/714_3_5.html","tier":"A"},"note":"AEAT adds that the home must have been the taxpayer's residence for a continuous period of at least three years (definition in art. 68.1.3 LIRPF). BOE consolidated text read 2026-11-14 (last update of the law shown on boe.es); AEAT corroboration is the Renta/Patrimonio 2025 manual (updated 17 March 2026), the latest edition published; no amendment for 2026 appears in the consolidated text."},"wealth_tax_state_scale_top_pct":{"value":3.5,"unit":"pct","text":"The state wealth tax scale in article 30 of Ley 19/1991 runs from 0.2% to a top rate of 3.5% on taxable base above EUR 10,695,996.06, and applies where a community has not approved its own scale and to non-residents.","basis":"Ley 19/1991 art. 30.2 and 30.3 (as amended by Ley 11/2020 art. 66)","source":{"name":"BOE, Ley 19/1991 consolidated","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT, Manual práctico de Patrimonio 2025, Escala estatal","url":"https://sede.agenciatributaria.gob.es/static_files/Sede/Biblioteca/Manual/Practicos/Patrimonio/Patrimonio-2025/ManualPatrimonio2025_es_es.pdf","tier":"A"},"note":"Full state scale (base from, rate): 0: 0.2%; 167,129.45: 0.3%; 334,252.88: 0.5%; 668,499.75: 0.9%; 1,336,999.51: 1.3%; 2,673,999.01: 1.7%; 5,347,998.03: 2.1%; 10,695,996.06: 3.5%. Both sources agree. BOE consolidated text read 2026-11-14 (last update of the law shown on boe.es); AEAT corroboration is the Renta/Patrimonio 2025 manual (updated 17 March 2026), the latest edition published; no amendment for 2026 appears in the consolidated text."},"solidarity_tax.threshold_eur":{"value":3000000,"unit":"eur","text":"Spain's Temporary Solidarity Tax on Large Fortunes (ITSGF) taxes net wealth above EUR 3,000,000, with a EUR 700,000 exempt minimum deducted first, under article 3 of Ley 38/2022.","basis":"Ley 38/2022 art. 3.Uno, Tres, Nueve and Once","source":{"name":"BOE, Ley 38/2022 consolidated (last update 21/12/2024)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2022-22684","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT, Manual práctico de Patrimonio 2025, ch. 5 (net wealth above EUR 3,000,000 once the EUR 700,000 exempt minimum is deducted)","url":"https://sede.agenciatributaria.gob.es/static_files/Sede/Biblioteca/Manual/Practicos/Patrimonio/Patrimonio-2025/ManualPatrimonio2025_es_es.pdf","tier":"A"},"note":"In the law's scale the first EUR 3,000,000 of taxable base (after the EUR 700,000 minimum) is taxed at 0%."},"solidarity_tax.status_2026":{"value":"in force (extended indefinitely)","unit":"text","text":"Spain's ITSGF, created for 2022 and 2023 by Ley 38/2022, was extended by additional provision 5.2 of Real Decreto-ley 8/2023 until wealth taxation is revised within the reform of regional financing, so it still applies for 2026 on the current consolidated text.","basis":"Ley 38/2022 art. 3.Veintiocho; RDL 8/2023 DA 5.2","source":{"name":"BOE, Ley 38/2022 consolidated (note on art. 3 citing RDL 8/2023 DA 5.2)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2022-22684","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT, Manual práctico de Patrimonio 2025 (prórroga by RDL 8/2023 'en tanto no se produzca la revisión de la tributación patrimonial'); AEAT news 29 June 2026 on Modelo 718 for 2025","url":"https://sede.agenciatributaria.gob.es/Sede/en_gb/todas-noticias/2026/junio/29/modificacion-impuesto-temporal-solidaridad-grandes-fortunas.html","tier":"A"},"note":"AEAT explicitly confirms application for 2025 (returns filed July 2026). For 2026 the status rests on the open-ended extension clause; no repeal or revision appears in the BOE consolidated text read 2026-11-14. Re-check after any regional financing reform."},"inheritance_state_rules.nonresidents_regional_option":{"value":"Non-resident taxpayers may opt to apply a community's own inheritance and gift tax rules under DA 2 Ley 29/1987","unit":"text","text":"Under additional provision 2 of Ley 29/1987, a non-resident heir or donee may apply the rules of a Spanish community instead of the state rules: the community where the deceased resided, or, if the deceased was non-resident, the community holding the largest value of Spanish assets; for gifts of real estate in Spain, the community where the property lies.","basis":"Ley 29/1987 DA 2.Uno.1 (added by Ley 26/2014 DF 3; amended by Ley 11/2021 art. 4.6)","source":{"name":"BOE, Ley 29/1987 consolidated","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT, Instrucciones modelo 650 (taxpayer entitled to and opting for a community's own rules under DA 2 Ley 29/1987)","url":"https://sede.agenciatributaria.gob.es/static_files/Sede/Procedimiento_ayuda/G702/Instrucciones-modelo-650.pdf","tier":"A"},"note":"AEAT corroborates the option and its legal basis; the connecting factors (deceased's community; largest value of Spanish assets; location of property) come from the BOE text."},"beckham_regime.conditions":{"value":"Not resident in Spain in the 5 tax periods before the move; move due to employment (incl. remote work), directorship, entrepreneurial activity or highly qualified work for start-ups/R&D; no income through a Spanish permanent establishment (except entrepreneurs and qualified professionals)","unit":"text","text":"Under article 93 of Ley 35/2006, as amended by Ley 28/2022 from 1 January 2023, a person who becomes Spanish tax resident because of a move may opt to pay non-resident income tax rules if they were not resident in Spain in the previous five tax periods and moved for employment, remote work, a directorship, an entrepreneurial activity or highly qualified start-up or R&D work.","basis":"Ley 35/2006 art. 93.1 (DF 3.5 Ley 28/2022, effect 1 January 2023)","source":{"name":"BOE, Ley 35/2006 consolidated","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT, Manual práctico de Renta 2025, cuadro resumen; Manual de tributación de no residentes, régimen especial impatriados","url":"https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c02-irpf-cuestiones-generales/sujecion-irpf-aspectos-personales/regimen-fiscal-especial-aplicable-trabajadores-desplazados/cuadro-resumen.html ; https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/manual-tributacion-no-residentes/regimenes-opcionales/regimen-especial-impatriados.html","tier":"A"},"note":"Spouse, children under 25 (any age if disabled) or the other parent can also opt under art. 93.3 if they meet the conditions and their combined taxable bases are below the main taxpayer's."},"beckham_regime.rates":{"value":{"employment_and_other_general_income":[{"to_eur":600000,"rate_pct":24},{"from_eur":600000.01,"rate_pct":47}],"savings_income_pct":[19,21,23,27,30]},"unit":"list","text":"Under article 93.2.e of Ley 35/2006, a person under the inbound workers regime pays 24% on taxable base up to EUR 600,000 and 47% above it, with dividends, interest and gains taxed at 19% to 30% on the savings scale.","basis":"Ley 35/2006 art. 93.2.e (savings scale per Ley 7/2024 DF 7.3, effect 1 January 2025)","source":{"name":"BOE, Ley 35/2006 consolidated","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT, Manual práctico de Renta 2025, régimen fiscal especial (scale)","url":"https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c15-calculo-impuesto-determinacion-cuotas-integras/regimen-fiscal-especial-aplicable-trabajadores.html","tier":"A"},"note":"BOE consolidated text read 2026-11-14 (last update of the law shown on boe.es); AEAT corroboration is the Renta/Patrimonio 2025 manual (updated 17 March 2026), the latest edition published; no amendment for 2026 appears in the consolidated text."},"beckham_regime.duration":{"value":"Tax period of the move plus the 5 following tax periods","unit":"text","text":"The inbound workers regime under article 93.1 of Ley 35/2006 lasts for the tax year in which the person becomes resident and the five following tax years.","basis":"Ley 35/2006 art. 93.1","source":{"name":"BOE, Ley 35/2006 consolidated","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT, Manual de tributación de no residentes, régimen especial impatriados","url":"https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/manual-tributacion-no-residentes/regimenes-opcionales/regimen-especial-impatriados.html","tier":"A"}},"beckham_regime.wealth_tax":{"value":"Wealth tax by real obligation: only assets located, exercisable or to be performed in Spain","unit":"text","text":"A person who opts for the inbound workers regime under article 93.1 of Ley 35/2006 is liable to Spanish wealth tax by real obligation, so only assets located in Spain are taxed.","basis":"Ley 35/2006 art. 93.1 (final paragraph)","source":{"name":"BOE, Ley 35/2006 consolidated","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT, Manual práctico de Patrimonio 2025, ch. 1 B","url":"https://sede.agenciatributaria.gob.es/static_files/Sede/Biblioteca/Manual/Practicos/Patrimonio/Patrimonio-2025/ManualPatrimonio2025_es_es.pdf","tier":"A"}},"beckham_regime.option_filing":{"value":"Form 149 within 6 months of the start of activity shown in the Spanish Social Security registration (or equivalent document)","unit":"text","text":"The option for the inbound workers regime is made on Form 149 within six months of the start date of the activity shown in the Spanish Social Security registration, under article 116 of Real Decreto 439/2007; family members have six months from their entry into Spain or the main taxpayer's deadline if later.","basis":"RD 439/2007 arts. 116 and 119 (as amended by RD 1008/2023)","source":{"name":"BOE, RD 439/2007 consolidated (last update 07/10/2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT, Modelo 149 instrucciones","url":"https://sede.agenciatributaria.gob.es/Sede/todas-gestiones/impuestos-tasas/impuesto-sobre-renta-personas-fisicas/modelo-149-irpf-comunicacion-opcion-exclusion_/instrucciones-cumplimentar-comunicacion.html","tier":"A"}},"residence_test":{"value":"Resident if more than 183 days in Spain in the calendar year, or main centre of economic activities/interests in Spain; presumed resident if non-separated spouse and dependent minor children live in Spain (rebuttable)","unit":"text","text":"Under article 9.1 of Ley 35/2006, a person is Spanish tax resident if they spend more than 183 days in Spain in the calendar year, counting sporadic absences, or if the main base of their economic activities or interests is in Spain, and residence is presumed, unless proven otherwise, when their non-separated spouse and dependent minor children live in Spain.","basis":"Ley 35/2006 art. 9.1","source":{"name":"BOE, Ley 35/2006 consolidated","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT, Manual práctico de Renta 2025, residencia habitual en territorio español","url":"https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c02-irpf-cuestiones-generales/sujecion-irpf-aspectos-personales/residencia-habitual-territorio-espanol.html","tier":"A"},"note":"Within Spain, the community of residence for income tax is where the person spent most days of the tax year (Ley 22/2009 art. 28; AEAT manual 2025 confirms)."}},"units":{"ES-AN":{"id":"ES-AN","name":"Andalusia","capital":"Seville","aliases":["Andalucía","Andalucia"],"regime":"common","official":{"regime":{"value":"common","unit":"text","text":"Andalusia is a common regime autonomous community: its personal taxes are ceded state taxes regulated under Ley 22/2009, with regional rules set in its own ceded taxes law.","basis":"Ley 22/2009 art. 1; regional ceded taxes law","source":{"name":"Ley 5/2021 de Tributos Cedidos de Andalucía, BOE consolidated text updated 31/12/2025","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Ley 22/2009 (sistema de financiación de las Comunidades Autónomas de régimen común), BOE consolidated, art. 1","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2009-20375","tier":"A"}},"irpf_regional_top_rate_pct":{"value":22.5,"unit":"pct","text":"In Andalusia the top rate of the regional general income tax scale is 22.5%, set by art. 23 of Ley 5/2021 as amended by Decreto-ley 7/2022, and unchanged for 2026.","basis":"Ley 5/2021 Andalucía art. 23","source":{"name":"Ley 5/2021 de Tributos Cedidos de Andalucía, BOE consolidated text updated 31/12/2025","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Junta de Andalucía, Consejería de Hacienda: Deducciones autonómicas Renta 2024 guide (section 1, Escala autonómica)","url":"https://www.juntadeandalucia.es/sites/default/files/inline-files/2025/03/deducciones%20renta2024%20web.pdf","tier":"A"},"note":"The Junta guide covers tax year 2024; the BOE consolidated text (updated 31/12/2025, including Ley 8/2025 budget measures) shows no amendment to art. 23 since Decreto-ley 7/2022."},"irpf_regional_top_bracket_eur":{"value":60000,"unit":"eur","text":"In Andalusia the 22.5% regional income tax rate applies to general taxable base above EUR 60,000, under art. 23 of Ley 5/2021.","basis":"Ley 5/2021 Andalucía art. 23","source":{"name":"Ley 5/2021 de Tributos Cedidos de Andalucía, BOE consolidated text updated 31/12/2025","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Junta de Andalucía, Consejería de Hacienda: Deducciones autonómicas Renta 2024 guide (section 1, Escala autonómica)","url":"https://www.juntadeandalucia.es/sites/default/files/inline-files/2025/03/deducciones%20renta2024%20web.pdf","tier":"A"},"note":"Same year caveat as the top rate claim."},"wealth_tax_relief_pct":{"value":"100% general bonificación (art. 25 bis) is suspended while the solidarity tax is in force; in its place a bonificación equal to the wealth tax quota minus the solidarity tax quota (each after its joint limit) applies","unit":"text","text":"In Andalusia the 100% wealth tax bonificación of art. 25 bis of Ley 5/2021 does not apply while the state solidarity tax on large fortunes is in force, which includes 2026; instead a bonificación equal to any excess of the wealth tax quota over the solidarity tax quota applies (transitional provision 5).","basis":"Ley 5/2021 Andalucía art. 25 bis and disposición transitoria quinta (Ley 12/2023, amended by Ley 7/2024)","source":{"name":"Ley 5/2021 de Tributos Cedidos de Andalucía, BOE consolidated text updated 31/12/2025","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Junta de Andalucía, Presupuesto 2026, Informe económico financiero 3.1.1 Presupuesto de beneficios fiscales para 2026","url":"https://juntadeandalucia.es/export/presup2026/ief/ief-3-1-1.pdf","tier":"A"}},"wealth_tax_top_rate_pct":{"value":3.5,"unit":"pct","text":"In Andalusia, while the state solidarity tax is in force (including 2026), the regional wealth tax scale of art. 25 of Ley 5/2021 is suspended and the state scale of art. 30 of Ley 19/1991 applies, with a top rate of 3.5% above EUR 10,695,996.06.","basis":"Ley 5/2021 Andalucía disposición transitoria quinta.1; Ley 19/1991 art. 30.2","source":{"name":"Ley 5/2021 de Tributos Cedidos de Andalucía, BOE consolidated text updated 31/12/2025","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Junta de Andalucía, Presupuesto 2026, Informe económico financiero 3.1.1 Presupuesto de beneficios fiscales para 2026","url":"https://juntadeandalucia.es/export/presup2026/ief/ief-3-1-1.pdf","tier":"A"},"note":"Suspended regional scale tops at 2.5% above EUR 10,696,000. The 3.5% figure itself is read from Ley 19/1991 art. 30.2 (BOE consolidated text updated 28/12/2023)."},"inheritance_children_relief":{"value":"Reduction EUR 1,000,000 for groups I and II, then a 99% bonificación on the quota for groups I and II","unit":"text","text":"In Andalusia in 2026 children inheriting (groups I and II) receive a EUR 1,000,000 reduction under art. 28 and a 99% bonificación on the inheritance tax quota under art. 39 of Ley 5/2021.","basis":"Ley 5/2021 Andalucía arts. 28 and 39","source":{"name":"Ley 5/2021 de Tributos Cedidos de Andalucía, BOE consolidated text updated 31/12/2025","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Junta de Andalucía, Presupuesto 2026, Informe económico financiero 3.1.1 Presupuesto de beneficios fiscales para 2026","url":"https://juntadeandalucia.es/export/presup2026/ief/ief-3-1-1.pdf","tier":"A"}},"inheritance_spouse_relief":{"value":"Reduction EUR 1,000,000 (group II), then a 99% bonificación on the quota","unit":"text","text":"In Andalusia in 2026 a surviving spouse (group II) receives a EUR 1,000,000 reduction and a 99% bonificación on the inheritance tax quota under arts. 28 and 39 of Ley 5/2021.","basis":"Ley 5/2021 Andalucía arts. 28 and 39","source":{"name":"Ley 5/2021 de Tributos Cedidos de Andalucía, BOE consolidated text updated 31/12/2025","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Junta de Andalucía, Presupuesto 2026, Informe económico financiero 3.1.1 Presupuesto de beneficios fiscales para 2026","url":"https://juntadeandalucia.es/export/presup2026/ief/ief-3-1-1.pdf","tier":"A"},"note":"Registered de facto couples are assimilated (art. 26)."},"gift_children_relief":{"value":"99% bonificación on the gift tax quota for groups I and II, on spontaneously declared assets; for assets that do not need a public deed, a public document with simultaneous delivery is required when the base exceeds EUR 5,000 (three year aggregation); cash gifts need justified origin","unit":"text","text":"In Andalusia in 2026 gifts to children (groups I and II) carry a 99% bonificación on the gift tax quota under art. 40 of Ley 5/2021, subject to formal conditions including a public document above EUR 5,000.","basis":"Ley 5/2021 Andalucía art. 40","source":{"name":"Ley 5/2021 de Tributos Cedidos de Andalucía, BOE consolidated text updated 31/12/2025","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Junta de Andalucía, Presupuesto 2026, Informe económico financiero 3.1.1 Presupuesto de beneficios fiscales para 2026","url":"https://juntadeandalucia.es/export/presup2026/ief/ief-3-1-1.pdf","tier":"A"},"note":"The PBF confirms the 99% rate and groups; the formal conditions are from the law only."},"irpf_combined_top_rate_pct":{"value":47,"unit":"pct","text":"Adding the state top rate of 24.5% (Ley 35/2006 art. 63.1, above EUR 300,000) to this community's regional top rate of 22.5% gives a combined top marginal rate of 47.0% on general income in 2026, where both top brackets are reached.","basis":"Ley 35/2006 art. 63.1 + Ley 5/2021 Andalucía art. 23","source":{"name":"Ley 5/2021 de Tributos Cedidos de Andalucía, BOE consolidated text updated 31/12/2025","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2021-17915","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"BOE, Ley 35/2006 consolidated","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","tier":"A"},"note":"Computed from two published figures; the state and regional top brackets start at different incomes."}}},"ES-AR":{"id":"ES-AR","name":"Aragon","capital":"Zaragoza","aliases":["Aragón"],"regime":"common","official":{"regime":{"value":"common","unit":"text","text":"Aragon is a common-regime autonomous community: personal income, wealth, inheritance and gift taxes are state taxes ceded to it under Ley 22/2009, and it legislates only within the powers ceded.","basis":"Ley 22/2009 arts. 46 to 48; Decreto Legislativo 1/2005 (Aragón)","source":{"name":"Decreto Legislativo 1/2005 (Aragón), texto refundido tributos cedidos, consolidated on boe.es (updated 17 Jul 2025, includes Ley 3/2025)","url":"https://www.boe.es/buscar/act.php?id=BOA-d-2005-90006","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Regional texto refundido itself (enacted under Ley 22/2009 powers), see source","url":"https://www.boe.es/buscar/act.php?id=BOA-d-2005-90006","tier":"A"},"note":"Not foral: only País Vasco and Navarra have foral regimes. Corroboration is structural (the regional law cites Ley 22/2009 as its basis)."},"irpf_regional_top_rate_pct":{"value":25.5,"unit":"pct","text":"Aragon's regional income tax scale for 2026 has a top rate of 25.5%, under article 110-1 of the Aragon texto refundido as amended by Ley 17/2023.","basis":"DL 1/2005 Aragón art. 110-1 (as amended by Ley 17/2023 art. 64.1)","source":{"name":"Decreto Legislativo 1/2005 (Aragón), texto refundido tributos cedidos, consolidated on boe.es (updated 17 Jul 2025, includes Ley 3/2025)","url":"https://www.boe.es/buscar/act.php?id=BOA-d-2005-90006","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Administración Tributaria de Aragón, IRPF en Aragón (page updated 9 Nov 2026; scale stated as in force for 2024 onwards)","url":"https://www.aragon.es/administracion-tributaria-de-aragon/impuestos/irpf-en-aragon","tier":"A"},"note":"Agency page labels the table as the scale for the 2025 return and says it applies from 2024 onwards; no later amendment of art. 110-1 is recorded in the BOE consolidation or the agency's normativa list (latest cedidos change: Ley 3/2025, family business)."},"irpf_regional_top_bracket_eur":{"value":130000,"unit":"eur","text":"In Aragon the 25.5% regional top rate applies to general taxable income above EUR 130,000 (article 110-1 of the Aragon texto refundido).","basis":"DL 1/2005 Aragón art. 110-1","source":{"name":"Decreto Legislativo 1/2005 (Aragón), texto refundido tributos cedidos, consolidated on boe.es (updated 17 Jul 2025, includes Ley 3/2025)","url":"https://www.boe.es/buscar/act.php?id=BOA-d-2005-90006","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Administración Tributaria de Aragón, IRPF en Aragón","url":"https://www.aragon.es/administracion-tributaria-de-aragon/impuestos/irpf-en-aragon","tier":"A"}},"irpf_combined_top_rate_pct":{"value":50,"unit":"pct","text":"For an Aragon resident the combined top marginal rate on general income is 50.0%, computed by adding the state top rate of 24.5% (art. 63 Ley 35/2006, above EUR 300,000) to Aragon's 25.5% regional top rate.","basis":"Ley 35/2006 art. 63 plus DL 1/2005 Aragón art. 110-1","source":{"name":"Decreto Legislativo 1/2005 (Aragón), texto refundido tributos cedidos, consolidated on boe.es (updated 17 Jul 2025, includes Ley 3/2025)","url":"https://www.boe.es/buscar/act.php?id=BOA-d-2005-90006","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Computed; state 24.5% read on boe.es (BOE-A-2006-20764 art. 63) and in the LIRPF text hosted by the Junta de Castilla y León tax portal (updated 10 Sep 2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","tier":"A"},"note":"Computed only from published figures. The combined 50.0% applies above EUR 300,000, where both top brackets are reached."},"wealth_tax_exempt_minimum_eur":{"value":700000,"unit":"eur","text":"Aragon sets the wealth tax exempt minimum for residents at EUR 700,000 under article 150-2 of its texto refundido.","basis":"DL 1/2005 Aragón art. 150-2","source":{"name":"Decreto Legislativo 1/2005 (Aragón), texto refundido tributos cedidos, consolidated on boe.es (updated 17 Jul 2025, includes Ley 3/2025)","url":"https://www.boe.es/buscar/act.php?id=BOA-d-2005-90006","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Administración Tributaria de Aragón, Impuesto sobre el patrimonio (updated 23 Oct 2026)","url":"https://www.aragon.es/administracion-tributaria-de-aragon/impuestos/impuesto-sobre-el-patrimonio","tier":"A"},"note":"Equal to the state default; the agency says it applies from 1 Jan 2023 indefinitely."},"wealth_tax_top_rate_pct":{"value":3.5,"unit":"pct","text":"Aragon has not approved its own wealth tax scale, so the state scale applies in 2026, with a top rate of 3.5% above EUR 10,695,996.06.","basis":"Ley 19/1991 art. 30 (state scale, as no Aragon scale exists in DL 1/2005)","source":{"name":"Decreto Legislativo 1/2005 (Aragón), texto refundido tributos cedidos, consolidated on boe.es (updated 17 Jul 2025, includes Ley 3/2025)","url":"https://www.boe.es/buscar/act.php?id=BOA-d-2005-90006","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Administración Tributaria de Aragón, Impuesto sobre el patrimonio: 'Se aplica la escala estatal al no haber aprobado la Comunidad Autónoma una propia'","url":"https://www.aragon.es/administracion-tributaria-de-aragon/impuestos/impuesto-sobre-el-patrimonio","tier":"A"}},"inheritance_children_relief":{"value":"Descendants under 21 (group I): 99% bonificación on the quota (art. 131-12). Spouse, ascendants and descendants: own reduction of 100% of the taxable base, available only while the taxpayer's other reductions total under EUR 500,000 and capped so that all reductions together do not exceed EUR 500,000 (art. 131-5); the cap rises by EUR 150,000 per minor child living with a surviving spouse.","unit":"text","text":"In Aragon, children and other descendants under 21 receive a 99% inheritance tax bonificación (art. 131-12), and descendants of any age may apply a 100% base reduction capped at EUR 500,000 of total reductions (art. 131-5), in force for 2026.","basis":"DL 1/2005 Aragón arts. 131-5 and 131-12","source":{"name":"Decreto Legislativo 1/2005 (Aragón), texto refundido tributos cedidos, consolidated on boe.es (updated 17 Jul 2025, includes Ley 3/2025)","url":"https://www.boe.es/buscar/act.php?id=BOA-d-2005-90006","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Administración Tributaria de Aragón, Declarar una herencia (cites arts. 131-5 and 131-12 with the same figures)","url":"https://www.aragon.es/administracion-tributaria-de-aragon/gestiones-habituales/declarar-una-herencia","tier":"A"},"note":"Group II descendants (21 and over) have no quota bonificación on inheritances in Aragon; their relief is the art. 131-5 reduction."},"inheritance_spouse_relief":{"value":"Own reduction of 100% of the taxable base for the spouse (art. 131-5) within the EUR 500,000 overall limit, raised by EUR 150,000 for each minor child living with the spouse. No quota bonificación for the spouse.","unit":"text","text":"In Aragon a surviving spouse may apply a 100% inheritance tax base reduction limited to EUR 500,000 of total reductions, plus EUR 150,000 per minor child living with them, under article 131-5 for 2026.","basis":"DL 1/2005 Aragón art. 131-5","source":{"name":"Decreto Legislativo 1/2005 (Aragón), texto refundido tributos cedidos, consolidated on boe.es (updated 17 Jul 2025, includes Ley 3/2025)","url":"https://www.boe.es/buscar/act.php?id=BOA-d-2005-90006","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Administración Tributaria de Aragón, Declarar una herencia","url":"https://www.aragon.es/administracion-tributaria-de-aragon/gestiones-habituales/declarar-una-herencia","tier":"A"}},"gift_children_relief":{"value":"Gifts to children and spouse: 100% base reduction up to EUR 100,000 in total over 5 years, self-assessment filed in the voluntary period (art. 132-2). Alternatively group I donees (under 21): 99% bonificación (art. 132-9); group II donees (spouse, ascendants, descendants 21 and over): 99% bonificación where the taxable base, counting gifts received in the previous 5 years, is EUR 500,000 or less (art. 132-6). A notarial deed is required only for gifts of real estate, according to the agency.","unit":"text","text":"In Aragon, gifts to children qualify for a 100% base reduction up to EUR 100,000 every five years (art. 132-2) or a 99% quota bonificación (art. 132-9 under 21; art. 132-6 for 21 and over, within EUR 500,000), in force for 2026.","basis":"DL 1/2005 Aragón arts. 132-2, 132-6 and 132-9","source":{"name":"Decreto Legislativo 1/2005 (Aragón), texto refundido tributos cedidos, consolidated on boe.es (updated 17 Jul 2025, includes Ley 3/2025)","url":"https://www.boe.es/buscar/act.php?id=BOA-d-2005-90006","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Administración Tributaria de Aragón, Declarar una donación and Preguntas frecuentes Donaciones","url":"https://www.aragon.es/administracion-tributaria-de-aragon/gestiones-habituales/declarar-una-donacion","tier":"A"},"note":"The agency page states the art. 132-6 bonificación title and the 132-9 99% rate; the EUR 500,000 limit in art. 132-6 is read from the law. The deed point comes from the agency FAQ, not the law article."}}},"ES-AS":{"id":"ES-AS","name":"Asturias","capital":"Oviedo","aliases":["Principality of Asturias","Principado de Asturias"],"regime":"common","official":{"regime":{"value":"common","unit":"text","text":"Asturias is a common-regime autonomous community: personal income, wealth, inheritance and gift taxes are state taxes ceded to it under Ley 22/2009, and it legislates only within the powers ceded.","basis":"Ley 22/2009 arts. 46 to 48; Decreto Legislativo 2/2014 (Asturias)","source":{"name":"Decreto Legislativo 2/2014 (Asturias), texto refundido tributos cedidos, consolidated on boe.es (updated 9 Feb 2026, includes Ley 3/2025)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2015-945","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Regional texto refundido itself (enacted under Ley 22/2009 powers), see source","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2015-945","tier":"A"},"note":"Not foral: only País Vasco and Navarra have foral regimes. Corroboration is structural (the regional law cites Ley 22/2009 as its basis)."},"wealth_tax_exempt_minimum_eur":{"value":700000,"unit":"eur","text":"Asturias has not set its own wealth tax exempt minimum, so the state minimum of EUR 700,000 applies in 2026 (art. 28 Ley 19/1991).","basis":"Ley 19/1991 art. 28 (no Asturias provision in DL 2/2014)","source":{"name":"Ley 19/1991 del Impuesto sobre el Patrimonio, art. 28 and art. 30, consolidated on boe.es; Asturias DL 2/2014 (boe.es BOE-A-2015-945) contains no mínimo exento","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Servicios Tributarios del Principado de Asturias, Impuesto sobre el Patrimonio, Guía del Impuesto","url":"https://sede.tributasenasturias.es/sites/epstpa/default/es_ES/tributos/patrimonio/guia-del-impuesto","tier":"A"}},"wealth_tax_top_rate_pct":{"value":3,"unit":"pct","text":"Asturias applies its own wealth tax scale in 2026, with a top rate of 3% above EUR 10,695,996.06, under article 15 of its texto refundido.","basis":"DL 2/2014 Asturias art. 15","source":{"name":"Decreto Legislativo 2/2014 (Asturias), texto refundido tributos cedidos, consolidated on boe.es (updated 9 Feb 2026, includes Ley 3/2025)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2015-945","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Servicios Tributarios del Principado de Asturias, Patrimonio, Guía del Impuesto (scale table)","url":"https://sede.tributasenasturias.es/sites/epstpa/default/es_ES/tributos/patrimonio/guia-del-impuesto","tier":"A"}}}},"ES-IB":{"id":"ES-IB","name":"Balearic Islands","capital":"Palma","aliases":["Baleares","Illes Balears","Mallorca","Ibiza","Menorca"],"regime":"common","official":{"regime":{"value":"common","unit":"text","text":"The Balearic Islands is a common regime autonomous community: its personal taxes are ceded state taxes regulated under Ley 22/2009, with regional rules set in its own ceded taxes law.","basis":"Ley 22/2009 art. 1; regional ceded taxes law","source":{"name":"Decreto Legislativo 1/2014 de las Illes Balears (texto refundido tributos cedidos), BOE consolidated text updated 13/06/2026","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Ley 22/2009 (sistema de financiación de las Comunidades Autónomas de régimen común), BOE consolidated, art. 1","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2009-20375","tier":"A"}},"inheritance_children_relief":{"value":"Reduction: group I (under 21) EUR 25,000 plus EUR 6,250 per year under 21, capped at EUR 50,000; group II EUR 25,000. Then a 100% bonificación on the corrected quota for groups I and II (accruals from 18 July 2023), provided declared real estate values do not exceed the reference value plus 20% (or market value)","unit":"text","text":"In the Balearic Islands in 2026 children inheriting (groups I and II) receive a 100% bonificación on the corrected inheritance tax quota under art. 36 of Decreto Legislativo 1/2014, conditional on declared real estate values; a return must still be filed.","basis":"DL 1/2014 Illes Balears arts. 21 and 36","source":{"name":"Decreto Legislativo 1/2014 de las Illes Balears (texto refundido tributos cedidos), BOE consolidated text updated 13/06/2026","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Agència Tributària de les Illes Balears (ATIB), Sede electrònica: Mesures fiscals","url":"https://sede.atib.es/cva/tributos/medidas-fiscales/contenidos","tier":"A"}},"gift_children_relief":{"value":"100% deduction on the net gift tax quota for groups I and II (from 25 July 2025); real estate must be declared in the deed at no more than the reference value plus 20%, otherwise the deduction leaves an effective 7% on the base; cash gifts need a public deed stating the origin of funds; a return must still be filed","unit":"text","text":"In the Balearic Islands in 2026 gifts to children (groups I and II) carry a 100% deduction on the net gift tax quota under art. 54 of Decreto Legislativo 1/2014 as amended by Ley 6/2025, subject to real estate value and public deed conditions.","basis":"DL 1/2014 Illes Balears art. 54","source":{"name":"Decreto Legislativo 1/2014 de las Illes Balears (texto refundido tributos cedidos), BOE consolidated text updated 13/06/2026","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2014-6925","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Agència Tributària de les Illes Balears (ATIB), Sede electrònica: Mesures fiscals","url":"https://sede.atib.es/cva/tributos/medidas-fiscales/contenidos","tier":"A"}}}},"ES-CN":{"id":"ES-CN","name":"Canary Islands","capital":"Santa Cruz de Tenerife and Las Palmas de Gran Canaria","aliases":["Canarias","Canaries","Tenerife","Gran Canaria"],"regime":"common","official":{"regime":{"value":"common","unit":"text","text":"The Canary Islands is a common regime autonomous community: its personal taxes are ceded state taxes regulated under Ley 22/2009, with regional rules set in its own ceded taxes law.","basis":"Ley 22/2009 art. 1; regional ceded taxes law","source":{"name":"Decreto Legislativo 1/2009 de Canarias (texto refundido tributos cedidos), BOE consolidated text updated 29/12/2025","url":"https://www.boe.es/buscar/act.php?id=BOC-j-2009-90008","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Ley 22/2009 (sistema de financiación de las Comunidades Autónomas de régimen común), BOE consolidated, art. 1","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2009-20375","tier":"A"}},"wealth_tax_exempt_minimum_eur":{"value":700000,"unit":"eur","text":"In the Canary Islands the wealth tax exempt minimum for residents is EUR 700,000, set by art. 29 of Decreto Legislativo 1/2009.","basis":"DL 1/2009 Canarias art. 29","source":{"name":"Decreto Legislativo 1/2009 de Canarias (texto refundido tributos cedidos), BOE consolidated text updated 29/12/2025","url":"https://www.boe.es/buscar/act.php?id=BOC-j-2009-90008","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Agencia Tributaria Canaria: Patrimonio (page modified 08/07/2026)","url":"https://www3.gobiernodecanarias.org/tributos/atc/w/impuestos-patrimonio?ida=115071207&prnt=942","tier":"A"}}}},"ES-CB":{"id":"ES-CB","name":"Cantabria","capital":"Santander","aliases":[],"regime":"common","official":{"regime":{"value":"common","unit":"text","text":"Cantabria is a common-regime autonomous community: personal income, wealth, inheritance and gift taxes are state taxes ceded to it under Ley 22/2009, and it legislates only within the powers ceded.","basis":"Ley 22/2009 arts. 46 to 48; Decreto Legislativo 62/2008 (Cantabria)","source":{"name":"Decreto Legislativo 62/2008 (Cantabria), texto refundido tributos cedidos, consolidated on boe.es (updated 14 May 2026, includes Ley 5/2026)","url":"https://www.boe.es/buscar/act.php?id=BOCT-c-2008-90028","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Regional texto refundido itself (enacted under Ley 22/2009 powers), see source","url":"https://www.boe.es/buscar/act.php?id=BOCT-c-2008-90028","tier":"A"},"note":"Not foral: only País Vasco and Navarra have foral regimes. Corroboration is structural (the regional law cites Ley 22/2009 as its basis)."}}},"ES-CL":{"id":"ES-CL","name":"Castile and León","capital":"Valladolid","aliases":["Castilla y León"],"regime":"common","official":{"regime":{"value":"common","unit":"text","text":"Castile and León is a common-regime autonomous community: personal income, wealth, inheritance and gift taxes are state taxes ceded to it under Ley 22/2009, and it legislates only within the powers ceded.","basis":"Ley 22/2009 arts. 46 to 48; Decreto Legislativo 1/2013 (Castilla y León)","source":{"name":"Decreto Legislativo 1/2013 (Castilla y León), texto refundido tributos propios y cedidos, consolidated on boe.es (updated 17 Jul 2024)","url":"https://www.boe.es/buscar/act.php?id=BOCL-h-2013-90254","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Regional texto refundido itself (enacted under Ley 22/2009 powers), see source","url":"https://www.boe.es/buscar/act.php?id=BOCL-h-2013-90254","tier":"A"},"note":"Not foral: only País Vasco and Navarra have foral regimes. Corroboration is structural (the regional law cites Ley 22/2009 as its basis)."},"irpf_regional_top_rate_pct":{"value":21.5,"unit":"pct","text":"Castile and León's regional income tax scale has a top rate of 21.5% in 2026, under article 1 of its texto refundido as last amended by Ley 2/2022 with effect from 2022.","basis":"DL 1/2013 Castilla y León art. 1","source":{"name":"Decreto Legislativo 1/2013 (Castilla y León), texto refundido tributos propios y cedidos, consolidated on boe.es (updated 17 Jul 2024)","url":"https://www.boe.es/buscar/act.php?id=BOCL-h-2013-90254","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Junta de Castilla y León, Tributos portal: Decreto Legislativo 1/2013 consolidated PDF updated 15 May 2024, listed as the text in force for 2026","url":"https://tributos.jcyl.es/web/jcyl/binarios/78/813/Decreto%20legislativo%201-2013%20actualizado%20a%2020240515.pdf","tier":"A"},"note":"The agency's IRPF page says the scale was last changed with effects in 2022; its legislation page lists the 13 Dec 2022 regional text as in force for 2026."},"irpf_regional_top_bracket_eur":{"value":53407.2,"unit":"eur","text":"In Castile and León the 21.5% regional top rate applies to general taxable income above EUR 53,407.20 (article 1 of its texto refundido).","basis":"DL 1/2013 Castilla y León art. 1","source":{"name":"Decreto Legislativo 1/2013 (Castilla y León), texto refundido tributos propios y cedidos, consolidated on boe.es (updated 17 Jul 2024)","url":"https://www.boe.es/buscar/act.php?id=BOCL-h-2013-90254","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Junta de Castilla y León, Tributos portal: Decreto Legislativo 1/2013 consolidated PDF updated 15 May 2024, listed as the text in force for 2026","url":"https://tributos.jcyl.es/web/jcyl/binarios/78/813/Decreto%20legislativo%201-2013%20actualizado%20a%2020240515.pdf","tier":"A"}},"irpf_combined_top_rate_pct":{"value":46,"unit":"pct","text":"For a Castile and León resident the combined top marginal rate on general income is 46.0%, computed by adding the state top rate of 24.5% to the regional 21.5%.","basis":"Ley 35/2006 art. 63 plus DL 1/2013 Castilla y León art. 1","source":{"name":"Decreto Legislativo 1/2013 (Castilla y León), texto refundido tributos propios y cedidos, consolidated on boe.es (updated 17 Jul 2024)","url":"https://www.boe.es/buscar/act.php?id=BOCL-h-2013-90254","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Computed from the two published figures; state 24.5% read on boe.es and in the jcyl-hosted LIRPF text","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","tier":"A"},"note":"Computed; reached above EUR 300,000."},"wealth_tax_exempt_minimum_eur":{"value":700000,"unit":"eur","text":"Castile and León has not set its own wealth tax exempt minimum, so the state minimum of EUR 700,000 applies in 2026.","basis":"Ley 19/1991 art. 28 (no regional provision)","source":{"name":"Ley 19/1991 del Impuesto sobre el Patrimonio, art. 28 and art. 30, consolidated on boe.es; Castilla y León DL 1/2013 (boe.es BOCL-h-2013-90254) regulates only an exemption for protected disability estates","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Junta de Castilla y León, Beneficios fiscales Impuesto sobre el Patrimonio: the only regional measure is the disability-estate exemption","url":"https://tributos.jcyl.es/web/es/beneficios-fiscales/impuesto-sobre-patrimonio.html","tier":"A"}},"wealth_tax_relief_pct":{"value":0,"unit":"pct","text":"Castile and León has no wealth tax bonificación in 2026; its only measure exempts assets in a protected disability estate (art. 11 of its texto refundido).","basis":"DL 1/2013 Castilla y León art. 11","source":{"name":"Decreto Legislativo 1/2013 (Castilla y León), texto refundido tributos propios y cedidos, consolidated on boe.es (updated 17 Jul 2024)","url":"https://www.boe.es/buscar/act.php?id=BOCL-h-2013-90254","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Junta de Castilla y León, Beneficios fiscales Impuesto sobre el Patrimonio","url":"https://tributos.jcyl.es/web/es/beneficios-fiscales/impuesto-sobre-patrimonio.html","tier":"A"}},"wealth_tax_top_rate_pct":{"value":3.5,"unit":"pct","text":"Castile and León has no own wealth tax scale, so the state scale applies in 2026 with a top rate of 3.5% above EUR 10,695,996.06.","basis":"Ley 19/1991 art. 30","source":{"name":"Ley 19/1991 del Impuesto sobre el Patrimonio, art. 28 and art. 30, consolidated on boe.es; Castilla y León DL 1/2013 (boe.es BOCL-h-2013-90254) regulates only an exemption for protected disability estates","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Junta de Castilla y León, Beneficios fiscales Impuesto sobre el Patrimonio (no regional scale listed)","url":"https://tributos.jcyl.es/web/es/beneficios-fiscales/impuesto-sobre-patrimonio.html","tier":"A"},"note":"State top rate figure itself is a federal claim; the regional fact verified here is that no own scale exists."},"inheritance_children_relief":{"value":"Descendants and adoptees (and spouse, ascendants, adoptive parents): 99% bonificación on the inheritance tax quota (art. 17 bis). Reductions: EUR 60,000 (21 and over) or EUR 60,000 plus EUR 6,000 per year under 21, plus a variable reduction topping total reductions up to EUR 400,000 (art. 13).","unit":"text","text":"In Castile and León children and other descendants receive a 99% inheritance tax bonificación (art. 17 bis) plus reductions up to EUR 400,000 in total (art. 13), in force for 2026.","basis":"DL 1/2013 Castilla y León arts. 13 and 17 bis","source":{"name":"Decreto Legislativo 1/2013 (Castilla y León), texto refundido tributos propios y cedidos, consolidated on boe.es (updated 17 Jul 2024)","url":"https://www.boe.es/buscar/act.php?id=BOCL-h-2013-90254","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Junta de Castilla y León, Beneficios fiscales Impuesto sobre Sucesiones y Donaciones; and Junta de Castilla y León, Tributos portal: Decreto Legislativo 1/2013 consolidated PDF updated 15 May 2024, listed as the text in force for 2026","url":"https://tributos.jcyl.es/web/es/beneficios-fiscales/impuesto-sobre-sucesiones-donaciones.html","tier":"A"}},"inheritance_spouse_relief":{"value":"Spouse: 99% bonificación on the quota (art. 17 bis), EUR 60,000 reduction plus the variable reduction up to EUR 400,000 in total (art. 13). Registered partners with two years' cohabitation are treated as spouses.","unit":"text","text":"In Castile and León a surviving spouse receives a 99% inheritance tax bonificación under article 17 bis, in force for 2026.","basis":"DL 1/2013 Castilla y León arts. 13 and 17 bis","source":{"name":"Decreto Legislativo 1/2013 (Castilla y León), texto refundido tributos propios y cedidos, consolidated on boe.es (updated 17 Jul 2024)","url":"https://www.boe.es/buscar/act.php?id=BOCL-h-2013-90254","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Junta de Castilla y León, Beneficios fiscales ISD","url":"https://tributos.jcyl.es/web/es/beneficios-fiscales/impuesto-sobre-sucesiones-donaciones.html","tier":"A"}},"gift_children_relief":{"value":"Gifts to spouse, descendants or ascendants: 99% bonificación on the quota, provided the gift is formalised in a public document; for cash or deposits the deed must state the justified origin of the funds (art. 20 bis).","unit":"text","text":"In Castile and León gifts to children receive a 99% gift tax bonificación if made in a public document stating the origin of donated funds, under article 20 bis, in force for 2026.","basis":"DL 1/2013 Castilla y León art. 20 bis","source":{"name":"Decreto Legislativo 1/2013 (Castilla y León), texto refundido tributos propios y cedidos, consolidated on boe.es (updated 17 Jul 2024)","url":"https://www.boe.es/buscar/act.php?id=BOCL-h-2013-90254","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Junta de Castilla y León, Beneficios fiscales ISD; and Junta de Castilla y León, Tributos portal: Decreto Legislativo 1/2013 consolidated PDF updated 15 May 2024, listed as the text in force for 2026","url":"https://tributos.jcyl.es/web/es/beneficios-fiscales/impuesto-sobre-sucesiones-donaciones.html","tier":"A"}}}},"ES-CM":{"id":"ES-CM","name":"Castile-La Mancha","capital":"Toledo","aliases":["Castilla-La Mancha"],"regime":"common","official":{"regime":{"value":"common","unit":"text","text":"Castile-La Mancha is a common-regime autonomous community: personal income, wealth, inheritance and gift taxes are state taxes ceded to it under Ley 22/2009, and it legislates only within the powers ceded.","basis":"Ley 22/2009 arts. 46 to 48; Ley 8/2013 de Medidas Tributarias de Castilla-La Mancha","source":{"name":"Ley 8/2013 de Medidas Tributarias de Castilla-La Mancha, consolidated on boe.es (updated 10 Nov 2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2014-1368","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Regional texto refundido itself (enacted under Ley 22/2009 powers), see source","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2014-1368","tier":"A"},"note":"Not foral: only País Vasco and Navarra have foral regimes. Corroboration is structural (the regional law cites Ley 22/2009 as its basis)."},"irpf_regional_top_rate_pct":{"value":22.5,"unit":"pct","text":"Castile-La Mancha's regional income tax scale has a top rate of 22.5% in 2026, under article 13 bis of Ley 8/2013, unchanged since 2015.","basis":"Ley 8/2013 CLM art. 13 bis","source":{"name":"Ley 8/2013 de Medidas Tributarias de Castilla-La Mancha, consolidated on boe.es (updated 10 Nov 2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2014-1368","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Junta de Comunidades de Castilla-La Mancha, Portal Tributario, IRPF (scale shown for tax year 2025)","url":"https://portaltributario.jccm.es/informacion-tributaria/impuesto-sobre-la-renta-de-las-personas-fisicas","tier":"A"},"note":"Agency page is headed for period 2025; the BOE consolidation (updated 10 Nov 2026) shows art. 13 bis unchanged since 1 Jan 2015."},"irpf_regional_top_bracket_eur":{"value":60000,"unit":"eur","text":"In Castile-La Mancha the 22.5% regional top rate applies to general taxable income above EUR 60,000 (article 13 bis of Ley 8/2013).","basis":"Ley 8/2013 CLM art. 13 bis","source":{"name":"Ley 8/2013 de Medidas Tributarias de Castilla-La Mancha, consolidated on boe.es (updated 10 Nov 2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2014-1368","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"JCCM Portal Tributario, IRPF","url":"https://portaltributario.jccm.es/informacion-tributaria/impuesto-sobre-la-renta-de-las-personas-fisicas","tier":"A"}},"irpf_combined_top_rate_pct":{"value":47,"unit":"pct","text":"For a Castile-La Mancha resident the combined top marginal rate on general income is 47.0%, computed by adding the state top rate of 24.5% to the regional 22.5%.","basis":"Ley 35/2006 art. 63 plus Ley 8/2013 CLM art. 13 bis","source":{"name":"Ley 8/2013 de Medidas Tributarias de Castilla-La Mancha, consolidated on boe.es (updated 10 Nov 2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2014-1368","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Computed from the two published figures","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","tier":"A"},"note":"Computed; reached above EUR 300,000."},"wealth_tax_exempt_minimum_eur":{"value":700000,"unit":"eur","text":"Castile-La Mancha has not legislated on the wealth tax, so the state exempt minimum of EUR 700,000 applies in 2026.","basis":"Ley 19/1991 art. 28","source":{"name":"Ley 19/1991 del Impuesto sobre el Patrimonio, art. 28 and art. 30, consolidated on boe.es; Ley 8/2013 CLM (boe.es BOE-A-2014-1368) contains no wealth tax provision","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"JCCM Portal Tributario, Normativa tributaria: lists only state legislation for the wealth tax","url":"https://portaltributario.jccm.es/informacion-general/normativa-tributaria","tier":"A"}},"wealth_tax_relief_pct":{"value":0,"unit":"pct","text":"Castile-La Mancha has no wealth tax bonificación in 2026, as it has not legislated on the tax.","basis":"Ley 19/1991 (no regional provision)","source":{"name":"Ley 19/1991 del Impuesto sobre el Patrimonio, art. 28 and art. 30, consolidated on boe.es; Ley 8/2013 CLM (boe.es BOE-A-2014-1368) contains no wealth tax provision","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"JCCM Portal Tributario, Normativa tributaria","url":"https://portaltributario.jccm.es/informacion-general/normativa-tributaria","tier":"A"}},"wealth_tax_top_rate_pct":{"value":3.5,"unit":"pct","text":"Castile-La Mancha applies the state wealth tax scale in 2026, with a top rate of 3.5% above EUR 10,695,996.06.","basis":"Ley 19/1991 art. 30","source":{"name":"Ley 19/1991 del Impuesto sobre el Patrimonio, art. 28 and art. 30, consolidated on boe.es; Ley 8/2013 CLM (boe.es BOE-A-2014-1368) contains no wealth tax provision","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"JCCM Portal Tributario, Normativa tributaria","url":"https://portaltributario.jccm.es/informacion-general/normativa-tributaria","tier":"A"},"note":"State figure itself is a federal claim."},"inheritance_children_relief":{"value":"Groups I and II: quota bonificación by taxable base: 100% below EUR 175,000; 95% from EUR 175,000; 90% from EUR 225,000; 85% from EUR 275,000; 80% from EUR 300,000 (art. 17).","unit":"text","text":"In Castile-La Mancha children and other group I and II heirs receive an inheritance tax bonificación of 100% where the taxable base is under EUR 175,000, falling in steps to 80% from EUR 300,000, under article 17 of Ley 8/2013 in 2026.","basis":"Ley 8/2013 CLM art. 17","source":{"name":"Ley 8/2013 de Medidas Tributarias de Castilla-La Mancha, consolidated on boe.es (updated 10 Nov 2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2014-1368","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"JCCM Portal Tributario, Beneficios fiscales en el ISD","url":"https://portaltributario.jccm.es/informacion-tributaria/beneficios-fiscales-en-el-impuesto-sobre-sucesiones-y-donaciones","tier":"A"}},"inheritance_spouse_relief":{"value":"Groups I and II: quota bonificación by taxable base: 100% below EUR 175,000; 95% from EUR 175,000; 90% from EUR 225,000; 85% from EUR 275,000; 80% from EUR 300,000 (art. 17). Registered partners with two years' cohabitation are treated as spouses (art. 18.1).","unit":"text","text":"In Castile-La Mancha a surviving spouse receives the same stepped inheritance tax bonificación as children, 100% below EUR 175,000 down to 80% from EUR 300,000 (art. 17).","basis":"Ley 8/2013 CLM arts. 17 and 18","source":{"name":"Ley 8/2013 de Medidas Tributarias de Castilla-La Mancha, consolidated on boe.es (updated 10 Nov 2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2014-1368","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"JCCM Portal Tributario, Beneficios fiscales en el ISD","url":"https://portaltributario.jccm.es/informacion-tributaria/beneficios-fiscales-en-el-impuesto-sobre-sucesiones-y-donaciones","tier":"A"}},"gift_children_relief":{"value":"Gifts to groups I and II: quota bonificación of 95% where the taxable base is under EUR 120,000, 90% from EUR 120,000, 85% from EUR 240,000 (art. 17 bis). Conditions: notarial deed stating the origin of the assets, and non-cash assets kept for five years (art. 18.3).","unit":"text","text":"In Castile-La Mancha gifts to children receive a gift tax bonificación of 95% falling to 85% as the taxable base rises, if made by public deed, under articles 17 bis and 18 of Ley 8/2013 in 2026.","basis":"Ley 8/2013 CLM arts. 17 bis and 18.3","source":{"name":"Ley 8/2013 de Medidas Tributarias de Castilla-La Mancha, consolidated on boe.es (updated 10 Nov 2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2014-1368","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"JCCM Portal Tributario, Beneficios fiscales en el ISD","url":"https://portaltributario.jccm.es/informacion-tributaria/beneficios-fiscales-en-el-impuesto-sobre-sucesiones-y-donaciones","tier":"A"},"note":"The deed condition is read from the law; the agency page shows the rates."}}},"ES-CT":{"id":"ES-CT","name":"Catalonia","capital":"Barcelona","aliases":["Cataluña","Catalunya","Barcelona"],"regime":"common","official":{"regime":{"value":"common","unit":"text","text":"Catalonia is a common regime autonomous community: its personal taxes are ceded state taxes regulated under Ley 22/2009, with regional rules set in its own ceded taxes law.","basis":"Ley 22/2009 art. 1; regional ceded taxes law","source":{"name":"Decreto Legislativo 1/2024 de Cataluña (libro sexto del Código tributario), BOE consolidated text updated 22/05/2026","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2024-6951","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Ley 22/2009 (sistema de financiación de las Comunidades Autónomas de régimen común), BOE consolidated, art. 1","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2009-20375","tier":"A"}},"irpf_regional_top_rate_pct":{"value":25.5,"unit":"pct","text":"In Catalonia the top rate of the regional general income tax scale is 25.5% for 2025 and 2026, set by art. 611-1 of the Catalan Tax Code book six (Decreto Legislativo 1/2024, as amended by Decreto-ley 5/2025).","basis":"DL 1/2024 Cataluña art. 611-1","source":{"name":"Decreto Legislativo 1/2024 de Cataluña (libro sexto del Código tributario), BOE consolidated text updated 22/05/2026","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2024-6951","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Agència Tributària de Catalunya: IRPF, Tarifes exercici 2025","url":"https://atc.gencat.cat/ca/tributs/irpf/","tier":"A"},"note":"Scale set by Decreto-ley 5/2025 with effect from 1 January 2025; checked that Llei 11/2026 de mesures fiscals (DOGC 9706, 13/07/2026) does not amend arts. 611-1, 621-1, 621-2, 631-2, 633-2 or 633-4 (BOE consolidated text predates it). ATC page is labelled exercici 2025."},"irpf_regional_top_bracket_eur":{"value":175000,"unit":"eur","text":"In Catalonia the 25.5% regional income tax rate applies to general taxable base above EUR 175,000, under art. 611-1 of Decreto Legislativo 1/2024.","basis":"DL 1/2024 Cataluña art. 611-1","source":{"name":"Decreto Legislativo 1/2024 de Cataluña (libro sexto del Código tributario), BOE consolidated text updated 22/05/2026","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2024-6951","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Agència Tributària de Catalunya: IRPF, Tarifes exercici 2025","url":"https://atc.gencat.cat/ca/tributs/irpf/","tier":"A"},"note":"Scale set by Decreto-ley 5/2025 with effect from 1 January 2025; checked that Llei 11/2026 de mesures fiscals (DOGC 9706, 13/07/2026) does not amend arts. 611-1, 621-1, 621-2, 631-2, 633-2 or 633-4 (BOE consolidated text predates it). ATC page is labelled exercici 2025."},"wealth_tax_exempt_minimum_eur":{"value":500000,"unit":"eur","text":"In Catalonia the wealth tax exempt minimum is EUR 500,000, set by art. 621-1 of Decreto Legislativo 1/2024.","basis":"DL 1/2024 Cataluña art. 621-1","source":{"name":"Decreto Legislativo 1/2024 de Cataluña (libro sexto del Código tributario), BOE consolidated text updated 22/05/2026","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2024-6951","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Agència Tributària de Catalunya: Impost sobre el patrimoni","url":"https://atc.gencat.cat/ca/tributs/impost-patrimoni/","tier":"A"}},"wealth_tax_relief_pct":{"value":"No general bonificación; only specific ones (99% on protected disability estates, 95% on managed forestry property)","unit":"text","text":"Catalonia has no general wealth tax bonificación: Decreto Legislativo 1/2024 provides only a 99% bonificación for protected estates of persons with disabilities (art. 622-1) and 95% for managed forestry property (art. 622-2).","basis":"DL 1/2024 Cataluña arts. 622-1 and 622-2","source":{"name":"Decreto Legislativo 1/2024 de Cataluña (libro sexto del Código tributario), BOE consolidated text updated 22/05/2026","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2024-6951","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Agència Tributària de Catalunya: Impost sobre el patrimoni","url":"https://atc.gencat.cat/ca/tributs/impost-patrimoni/","tier":"A"}},"wealth_tax_top_rate_pct":{"value":3.48,"unit":"pct","text":"In Catalonia, while the state solidarity tax on large fortunes is in force (including 2026), the wealth tax scale tops out at 3.48% on taxable base above EUR 20,000,000, under transitional provision 1 of Decreto Legislativo 1/2024.","basis":"DL 1/2024 Cataluña disposición transitoria primera (amended by Decreto-ley 10/2024); art. 621-2 permanent scale tops at 2.75%","source":{"name":"Decreto Legislativo 1/2024 de Cataluña (libro sexto del Código tributario), BOE consolidated text updated 22/05/2026","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2024-6951","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Agència Tributària de Catalunya: Impost sobre el patrimoni","url":"https://atc.gencat.cat/ca/tributs/impost-patrimoni/","tier":"A"},"note":"Permanent scale in art. 621-2 tops at 2.75% above EUR 10,695,996.06; the transitional scale adds a 3.48% band above EUR 20,000,000 while the solidarity tax is in force (Ley 38/2022 art. 3, extended by RDL 8/2023)."},"inheritance_children_relief":{"value":"Reduction: group I (under 21) EUR 100,000 plus EUR 12,000 per year under 21, capped at EUR 196,000; child of 21 or over EUR 100,000. Bonificación as a weighted average of marginal percentages on the taxable base: group I from 99% on the first EUR 100,000 falling to 20% above EUR 3,000,000; group II children from 60% falling to 0% above EUR 3,000,000. Not available if certain optional reductions are chosen","unit":"text","text":"In Catalonia in 2026 children inheriting receive the art. 631-2 parentesco reduction and a sliding bonificación under art. 633-4.2 of Decreto Legislativo 1/2024: for under 21s it starts at 99% and falls by band to 20%, for children of 21 or over it starts at 60% and falls to 0%.","basis":"DL 1/2024 Cataluña arts. 631-2 and 633-4.2 and 633-4.4","source":{"name":"Decreto Legislativo 1/2024 de Cataluña (libro sexto del Código tributario), BOE consolidated text updated 22/05/2026","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2024-6951","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Agència Tributària de Catalunya: Herències, bonificació","url":"https://atc.gencat.cat/ca/tributs/isd/herencies/bonificacio/","tier":"A"},"note":"Spouse is excluded from these tables (spouse has 99%, see spouse claim). Reductions corroborated on https://atc.gencat.cat/ca/tributs/isd/herencies/reduccions/ . Multiplier coefficients by pre-existing wealth also apply (art. 633-3)."},"inheritance_spouse_relief":{"value":"Reduction EUR 100,000, then a 99% bonificación on the inheritance tax quota","unit":"text","text":"In Catalonia in 2026 a surviving spouse or stable partner receives a EUR 100,000 reduction (art. 631-2) and a 99% bonificación on the inheritance tax quota (art. 633-4.1 of Decreto Legislativo 1/2024).","basis":"DL 1/2024 Cataluña arts. 631-2.b and 633-4.1","source":{"name":"Decreto Legislativo 1/2024 de Cataluña (libro sexto del Código tributario), BOE consolidated text updated 22/05/2026","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2024-6951","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Agència Tributària de Catalunya: Herències, bonificació","url":"https://atc.gencat.cat/ca/tributs/isd/herencies/bonificacio/","tier":"A"}},"gift_children_relief":{"value":"No bonificación; a reduced gift tax scale for groups I and II: 5% up to EUR 200,000, 7% from EUR 200,000 to EUR 600,000, 9% above EUR 600,000, conditional on a public deed (or judicial ruling), raised to public form within one month where a deed is not a validity requirement","unit":"text","text":"In Catalonia in 2026 gifts to children (groups I and II) are taxed on a reduced scale of 5%, 7% and 9% under art. 633-2 of Decreto Legislativo 1/2024, provided the gift is formalised in a public deed.","basis":"DL 1/2024 Cataluña art. 633-2","source":{"name":"Decreto Legislativo 1/2024 de Cataluña (libro sexto del Código tributario), BOE consolidated text updated 22/05/2026","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2024-6951","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Agència Tributària de Catalunya: Donacions, tarifa i coeficients multiplicadors","url":"https://atc.gencat.cat/ca/tributs/isd/donacions/tarifa-coeficients-multiplicadors/","tier":"A"},"note":"Bands checked against the cumulative quotas in the law and on the ATC page: EUR 10,000 at 200,000 and EUR 38,000 at 600,000, so 7% applies between 200,000 and 600,000 and 9% above 600,000."},"irpf_combined_top_rate_pct":{"value":50,"unit":"pct","text":"Adding the state top rate of 24.5% (Ley 35/2006 art. 63.1, above EUR 300,000) to this community's regional top rate of 25.5% gives a combined top marginal rate of 50.0% on general income in 2026, where both top brackets are reached.","basis":"Ley 35/2006 art. 63.1 + DL 1/2024 Cataluña art. 611-1","source":{"name":"Decreto Legislativo 1/2024 de Cataluña (libro sexto del Código tributario), BOE consolidated text updated 22/05/2026","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2024-6951","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"BOE, Ley 35/2006 consolidated","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","tier":"A"},"note":"Computed from two published figures; the state and regional top brackets start at different incomes."}}},"ES-EX":{"id":"ES-EX","name":"Extremadura","capital":"Mérida","aliases":[],"regime":"common","official":{"regime":{"value":"common","unit":"text","text":"Extremadura is a common-regime autonomous community: personal income, wealth, inheritance and gift taxes are state taxes ceded to it under Ley 22/2009, and it legislates only within the powers ceded.","basis":"Ley 22/2009 arts. 46 to 48; Decreto Legislativo 1/2018 (Extremadura)","source":{"name":"Decreto Legislativo 1/2018 (Extremadura), texto refundido tributos cedidos, consolidated on boe.es (updated 12 Nov 2026, includes Ley 2/2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2018-8159","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Regional texto refundido itself (enacted under Ley 22/2009 powers), see source","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2018-8159","tier":"A"},"note":"Not foral: only País Vasco and Navarra have foral regimes. Corroboration is structural (the regional law cites Ley 22/2009 as its basis)."},"inheritance_children_relief":{"value":"Groups I and II: 99% bonificación on the quota, conditional on filing within the deadline (art. 20); also extended to persons registered as having a special connection with the deceased (arts. 20 ter, 20 quater). Personal reduction for groups I and II raised to EUR 500,000 (art. 17).","unit":"text","text":"In Extremadura children and other group I and II heirs receive a 99% inheritance tax bonificación if they file on time (art. 20), in force for 2026.","basis":"DL 1/2018 Extremadura arts. 17 and 20","source":{"name":"Decreto Legislativo 1/2018 (Extremadura), texto refundido tributos cedidos, consolidated on boe.es (updated 12 Nov 2026, includes Ley 2/2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2018-8159","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Junta de Extremadura Portal Tributario, Información sucesiones: 'bonificación del 99% sobre el importe de la cuota tributaria ajustada' for groups I and II","url":"https://portaltributario.juntaex.es/PortalTributario/web/guest/informacion-sucesiones","tier":"A"},"note":"The EUR 500,000 reduction (art. 17) is read from the law only; the agency page does not state it."},"inheritance_spouse_relief":{"value":"Spouse (group II): 99% bonificación on the quota, filing on time required (art. 20); registered partners equated to spouses (art. 31). EUR 500,000 group II reduction (art. 17).","unit":"text","text":"In Extremadura a surviving spouse receives a 99% inheritance tax bonificación under article 20, in force for 2026.","basis":"DL 1/2018 Extremadura art. 20","source":{"name":"Decreto Legislativo 1/2018 (Extremadura), texto refundido tributos cedidos, consolidated on boe.es (updated 12 Nov 2026, includes Ley 2/2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2018-8159","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Junta de Extremadura Portal Tributario, Información sucesiones","url":"https://portaltributario.juntaex.es/PortalTributario/web/guest/informacion-sucesiones","tier":"A"},"note":"EUR 500,000 reduction is law-only, as above."},"gift_children_relief":{"value":"Gifts to groups I and II: 99% bonificación where the taxable base is EUR 300,000 or less; 99% on the quota for the first EUR 300,000 and 50% on the part from EUR 300,000 to EUR 600,000, nothing above (EUR 450,000 and EUR 750,000 for donees with a disability). Public document required where the base exceeds EUR 10,000; cash gifts must move by bank transfer or similar and be declared within one month, with the origin of funds stated (art. 30).","unit":"text","text":"In Extremadura gifts to children receive a 99% gift tax bonificación up to EUR 300,000 of taxable base and 50% on the band to EUR 600,000, subject to public-document and traceable-payment conditions, under article 30 as amended by Ley 2/2026.","basis":"DL 1/2018 Extremadura art. 30 (as amended by Ley 2/2026)","source":{"name":"Decreto Legislativo 1/2018 (Extremadura), texto refundido tributos cedidos, consolidated on boe.es (updated 12 Nov 2026, includes Ley 2/2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2018-8159","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Junta de Extremadura Portal Tributario, Información donaciones (art. 30 DL 1/2018)","url":"https://portaltributario.juntaex.es/PortalTributario/web/guest/informacion-donaciones","tier":"A"}}}},"ES-GA":{"id":"ES-GA","name":"Galicia","capital":"Santiago de Compostela","aliases":[],"regime":"common","official":{"regime":{"value":"common","unit":"text","text":"Galicia is a common-regime autonomous community: personal income, wealth, inheritance and gift taxes are state taxes ceded to it under Ley 22/2009, and it legislates only within the powers ceded.","basis":"Ley 22/2009 arts. 46 to 48; Decreto Legislativo 1/2011 (Galicia)","source":{"name":"Decreto Legislativo 1/2011 (Galicia), texto refundido tributos cedidos, consolidated on boe.es (updated 4 May 2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2011-18161","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Regional texto refundido itself (enacted under Ley 22/2009 powers), see source","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2011-18161","tier":"A"},"note":"Not foral: only País Vasco and Navarra have foral regimes. Corroboration is structural (the regional law cites Ley 22/2009 as its basis)."},"inheritance_children_relief":{"value":"Group II descendants: reduction of EUR 1,000,000; group I (under 21): EUR 1,000,000 plus EUR 100,000 per year under 21, up to EUR 1,500,000 (art. 6.2). Own tariff for groups I and II from 5% to 18% (art. 9.a). Group I also gets a 99% deduction on the quota (art. 11).","unit":"text","text":"In Galicia children and other direct descendants apply an inheritance tax reduction of EUR 1,000,000 (more for heirs under 21) and a 5% to 18% tariff, under articles 6 and 9 of its texto refundido, in force for 2026.","basis":"DL 1/2011 Galicia arts. 6.2, 9.a and 11","source":{"name":"Decreto Legislativo 1/2011 (Galicia), texto refundido tributos cedidos, consolidated on boe.es (updated 4 May 2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2011-18161","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"ATRIGA, Herdanza en vida (EUR 1,000,000 direct-line reduction) and Sucesións, Guía do imposto (groups I and II tariff from 5%)","url":"https://www.atriga.gal/a-atriga/programa-herdanza-en-vida","tier":"A"},"note":"The 99% group I deduction (art. 11) and the EUR 1,500,000 cap are law-only; the ATRIGA pages read do not state them."},"inheritance_spouse_relief":{"value":"Spouse (group II): EUR 1,000,000 reduction (art. 6.2) and the groups I and II tariff from 5% to 18% (art. 9.a). No quota deduction for group II.","unit":"text","text":"In Galicia a surviving spouse applies the EUR 1,000,000 group II inheritance tax reduction and the 5% to 18% tariff under articles 6 and 9.","basis":"DL 1/2011 Galicia arts. 6.2 and 9.a","source":{"name":"Decreto Legislativo 1/2011 (Galicia), texto refundido tributos cedidos, consolidated on boe.es (updated 4 May 2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2011-18161","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"ATRIGA, Sucesións, Guía do imposto","url":"https://www.atriga.gal/informacion-tributaria/tributos/sucesions-e-doazons/informacion-do-tributo/sucesions/guia-do-imposto","tier":"A"},"note":"The ATRIGA herdanza-en-vida page states the EUR 1,000,000 reduction for direct-line heirs; the spouse's inclusion in group II is from the law."},"gift_children_relief":{"value":"Gifts to groups I and II made by public deed (escritura pública): own tariff 5% up to EUR 200,000, 7% to EUR 600,000, 9% above (art. 9.b). Without a deed the groups I and II inheritance tariff applies.","unit":"text","text":"In Galicia gifts to children made by public deed are taxed at 5% to 9% under article 9.b of its texto refundido, in force for 2026.","basis":"DL 1/2011 Galicia art. 9.b","source":{"name":"Decreto Legislativo 1/2011 (Galicia), texto refundido tributos cedidos, consolidated on boe.es (updated 4 May 2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2011-18161","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"ATRIGA, Doazóns, Guía do imposto (tariff for groups I and II with escritura pública)","url":"https://www.atriga.gal/informacion-tributaria/tributos/sucesions-e-doazons/informacion-do-tributo/doazons/guia-do-imposto","tier":"A"}}}},"ES-MD":{"id":"ES-MD","name":"Community of Madrid","capital":"Madrid","aliases":["Madrid","Comunidad de Madrid"],"regime":"common","official":{"regime":{"value":"common","unit":"text","text":"Madrid is a common regime autonomous community: its personal taxes are ceded state taxes regulated under Ley 22/2009, with regional rules set in its own ceded taxes law.","basis":"Ley 22/2009 art. 1; regional ceded taxes law","source":{"name":"Decreto Legislativo 1/2010 de la Comunidad de Madrid (texto refundido tributos cedidos), BOE consolidated text updated 10/07/2026","url":"https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Ley 22/2009 (sistema de financiación de las Comunidades Autónomas de régimen común), BOE consolidated, art. 1","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2009-20375","tier":"A"}},"irpf_regional_top_rate_pct":{"value":20.5,"unit":"pct","text":"In Madrid the top rate of the regional general income tax scale for 2026 is 20.5%, set by art. 1 of Decreto Legislativo 1/2010 (as amended by Ley 13/2023).","basis":"DL 1/2010 Madrid art. 1","source":{"name":"Decreto Legislativo 1/2010 de la Comunidad de Madrid (texto refundido tributos cedidos), BOE consolidated text updated 10/07/2026","url":"https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Comunidad de Madrid, Atención al contribuyente: IRPF (page updated 23 April 2025)","url":"https://www.comunidad.madrid/atencion-contribuyente/irpf","tier":"A"},"note":"Scale unchanged since Ley 13/2023 (in force from tax year 2023); no later amendment in the BOE consolidated text updated 10/07/2026."},"irpf_regional_top_bracket_eur":{"value":57320.4,"unit":"eur","text":"In Madrid the 20.5% regional income tax rate applies to general taxable base above EUR 57,320.40 in 2026, under art. 1 of Decreto Legislativo 1/2010.","basis":"DL 1/2010 Madrid art. 1","source":{"name":"Decreto Legislativo 1/2010 de la Comunidad de Madrid (texto refundido tributos cedidos), BOE consolidated text updated 10/07/2026","url":"https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Comunidad de Madrid, Atención al contribuyente: IRPF (page updated 23 April 2025)","url":"https://www.comunidad.madrid/atencion-contribuyente/irpf","tier":"A"}},"wealth_tax_exempt_minimum_eur":{"value":700000,"unit":"eur","text":"In Madrid the wealth tax exempt minimum for 2026 is EUR 700,000, set by art. 19 of Decreto Legislativo 1/2010.","basis":"DL 1/2010 Madrid art. 19","source":{"name":"Decreto Legislativo 1/2010 de la Comunidad de Madrid (texto refundido tributos cedidos), BOE consolidated text updated 10/07/2026","url":"https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Comunidad de Madrid, Atención al contribuyente: Patrimonio (page updated 12 May 2026)","url":"https://www.comunidad.madrid/servicios/atencion-contribuyente/patrimonio","tier":"A"}},"wealth_tax_relief_pct":{"value":"100% general bonificación (art. 20) is suspended while the Impuesto Temporal de Solidaridad de las Grandes Fortunas is in force; in its place a regional bonificación equal to the wealth tax quota minus the solidarity tax quota (each after its joint limit) applies","unit":"text","text":"In Madrid the 100% wealth tax bonificación of art. 20 of Decreto Legislativo 1/2010 does not apply while the state solidarity tax on large fortunes is in force, which includes 2026; instead a regional bonificación equal to any excess of the wealth tax quota over the solidarity tax quota applies (transitional provision 7).","basis":"DL 1/2010 Madrid art. 20 and disposición transitoria séptima (added by Ley 12/2023)","source":{"name":"Decreto Legislativo 1/2010 de la Comunidad de Madrid (texto refundido tributos cedidos), BOE consolidated text updated 10/07/2026","url":"https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Comunidad de Madrid, Atención al contribuyente: Patrimonio (page updated 12 May 2026)","url":"https://www.comunidad.madrid/servicios/atencion-contribuyente/patrimonio","tier":"A"},"note":"Solidarity tax status 2026: Ley 38/2022 art. 3 extended while the regional financing reform is pending (DA 5.2 RDL 8/2023), BOE consolidated text updated 21/12/2024. Practical effect: residents pay wealth tax to Madrid only to the extent of their solidarity tax liability; small estates below the solidarity threshold keep a full bonificación."},"inheritance_children_relief":{"value":"Reduction: group I (under 21) EUR 16,000 plus EUR 4,000 per year under 21, capped at EUR 48,000; group II (21 or over) EUR 16,000. Then a 99% bonificación on the quota for groups I and II","unit":"text","text":"In Madrid in 2026 children inheriting receive the art. 21 parentesco reduction (EUR 16,000, or up to EUR 48,000 for those under 21) and then a 99% bonificación on the inheritance tax quota for groups I and II under art. 25.1 of Decreto Legislativo 1/2010.","basis":"DL 1/2010 Madrid arts. 21.Uno.1 and 25.1","source":{"name":"Decreto Legislativo 1/2010 de la Comunidad de Madrid (texto refundido tributos cedidos), BOE consolidated text updated 10/07/2026","url":"https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Comunidad de Madrid, Atención al contribuyente: Impuesto de Sucesiones (page updated 1 July 2026)","url":"https://www.comunidad.madrid/atencion-contribuyente/impuesto-sucesiones","tier":"A"}},"inheritance_spouse_relief":{"value":"Group II reduction EUR 16,000, then a 99% bonificación on the quota","unit":"text","text":"In Madrid in 2026 a surviving spouse (group II) receives a EUR 16,000 reduction and a 99% bonificación on the inheritance tax quota under arts. 21 and 25.1 of Decreto Legislativo 1/2010.","basis":"DL 1/2010 Madrid arts. 21.Uno.1 and 25.1","source":{"name":"Decreto Legislativo 1/2010 de la Comunidad de Madrid (texto refundido tributos cedidos), BOE consolidated text updated 10/07/2026","url":"https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Comunidad de Madrid, Atención al contribuyente: Impuesto de Sucesiones (page updated 1 July 2026)","url":"https://www.comunidad.madrid/atencion-contribuyente/impuesto-sucesiones","tier":"A"},"note":"Registered unions de hecho are assimilated to spouses (art. 26)."},"gift_children_relief":{"value":"99% bonificación on the gift tax quota for groups I and II; for assets whose transfer does not need a public deed, the gift must be formalised in a public document when the base exceeds EUR 10,000 and within the voluntary filing period","unit":"text","text":"In Madrid in 2026 gifts to children (groups I and II) carry a 99% bonificación on the gift tax quota under art. 25.2.b of Decreto Legislativo 1/2010, conditional on a public document where the law requires it.","basis":"DL 1/2010 Madrid art. 25.2.b","source":{"name":"Decreto Legislativo 1/2010 de la Comunidad de Madrid (texto refundido tributos cedidos), BOE consolidated text updated 10/07/2026","url":"https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Comunidad de Madrid, Atención al contribuyente: Donaciones (page updated 1 July 2026)","url":"https://www.comunidad.madrid/atencion-contribuyente/donaciones","tier":"A"}},"irpf_combined_top_rate_pct":{"value":45,"unit":"pct","text":"Adding the state top rate of 24.5% (Ley 35/2006 art. 63.1, above EUR 300,000) to this community's regional top rate of 20.5% gives a combined top marginal rate of 45.0% on general income in 2026, where both top brackets are reached.","basis":"Ley 35/2006 art. 63.1 + DL 1/2010 Madrid art. 1","source":{"name":"Decreto Legislativo 1/2010 de la Comunidad de Madrid (texto refundido tributos cedidos), BOE consolidated text updated 10/07/2026","url":"https://www.boe.es/buscar/act.php?id=BOCM-m-2010-90068","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"BOE, Ley 35/2006 consolidated","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","tier":"A"},"note":"Computed from two published figures; the state and regional top brackets start at different incomes."}}},"ES-MC":{"id":"ES-MC","name":"Region of Murcia","capital":"Murcia","aliases":["Murcia","Región de Murcia"],"regime":"common","official":{"regime":{"value":"common","unit":"text","text":"The Región de Murcia is a common-regime autonomous community: it sets its own rules for the ceded taxes (regional income tax scale, wealth tax, inheritance and gift tax) within Ley 22/2009, and the state rules apply where it has not legislated.","basis":"Ley 22/2009 arts. 46 to 48; Decreto Legislativo 1/2010 (Murcia)","source":{"name":"BOE consolidated text, Decreto Legislativo 1/2010 Región de Murcia tributos cedidos (last update published 24/07/2025)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2011-10542","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT Manual práctico IRPF 2025, regional scales page (lists Murcia among common-regime communities)","url":"https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c15-calculo-impuesto-determinacion-cuotas-integras/gravamen-base-liquidable-general/gravamen-autonomico/comunidad-autonoma-region-murcia.html","tier":"B"},"note":"Regime classification follows from the Constitution and Ley 22/2009 and is not disputed; figures below are withheld separately."}}},"ES-NC":{"id":"ES-NC","name":"Navarre","capital":"Pamplona","aliases":["Navarra","Nafarroa"],"regime":"foral","official":{"regime":{"value":"foral","unit":"text","text":"Navarre is under the foral regime of the Convenio Económico: income tax, wealth tax and inheritance and gift tax are regulated by its own Leyes Forales and collected by the Hacienda Foral de Navarra, so the state scale and the common-regime regional rules do not apply to Navarre residents in 2026.","basis":"Decreto Foral Legislativo 4/2008 art. 4; Ley Foral 13/1992 arts. 1 and 3; Decreto Foral Legislativo 250/2002","source":{"name":"BOE consolidated text, Decreto Foral Legislativo 4/2008 Navarra IRPF (last update published 20/04/2026)","url":"https://www.boe.es/buscar/act.php?id=BON-n-2008-90013","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Navarra, Manual teórico Renta y Patrimonio 2025","url":"https://www.navarra.es/documents/48192/35409067/Manual+te%C3%B3rico+de+la+campa%C3%B1a+de+2025.pdf/c9e11ce5-ae6f-eb9a-040b-265f1f040525","tier":"A"},"note":"All three taxes differ from the state rules: single foral IRPF scale (no state/regional split), own wealth tax minimum, scale and home exemption, own inheritance and gift tariffs. Navarre's increased 2026 wealth tax scale is designed so residents pay in Navarre what the state solidarity tax would have charged (manual, Patrimonio novedades)."},"irpf_regional_top_rate_pct":{"value":52,"unit":"pct","text":"Navarre's foral income tax scale, which is the whole scale with no separate state half, tops out at 52.00% on general taxable income above EUR 334,344, under article 59 of Decreto Foral Legislativo 4/2008.","basis":"Decreto Foral Legislativo 4/2008 art. 59.1 (as amended by Ley Foral 22/2023, from 1 January 2024)","source":{"name":"BOE consolidated text, Decreto Foral Legislativo 4/2008 Navarra IRPF (last update published 20/04/2026)","url":"https://www.boe.es/buscar/act.php?id=BON-n-2008-90013","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Navarra, Manual teórico Renta y Patrimonio 2025, escala de gravamen","url":"https://www.navarra.es/documents/48192/35409067/Manual+te%C3%B3rico+de+la+campa%C3%B1a+de+2025.pdf/c9e11ce5-ae6f-eb9a-040b-265f1f040525","tier":"A"},"note":"The manual covers tax year 2025; the consolidated law (updated 20/04/2026) shows art. 59.1 unchanged since 1 January 2024, so the same scale applies in 2026. Eleven brackets from 13.00% to 52.00%."},"irpf_regional_top_bracket_eur":{"value":334344,"unit":"eur","text":"In Navarre the 52.00% top income tax rate applies from EUR 334,344 of general taxable income (Decreto Foral Legislativo 4/2008 art. 59.1).","basis":"Decreto Foral Legislativo 4/2008 art. 59.1","source":{"name":"BOE consolidated text, Decreto Foral Legislativo 4/2008 Navarra IRPF (last update published 20/04/2026)","url":"https://www.boe.es/buscar/act.php?id=BON-n-2008-90013","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Navarra, Manual teórico 2025","url":"https://www.navarra.es/documents/48192/35409067/Manual+te%C3%B3rico+de+la+campa%C3%B1a+de+2025.pdf/c9e11ce5-ae6f-eb9a-040b-265f1f040525","tier":"A"},"note":"As above: law unchanged for 2026."},"irpf_combined_top_rate_pct":{"value":52,"unit":"pct","text":"Because Navarre applies a single foral income tax scale, the combined top rate for a Navarre resident in 2026 is the foral top rate of 52.00%; no state rate is added.","basis":"Decreto Foral Legislativo 4/2008 arts. 4 and 59.1","source":{"name":"BOE consolidated text, Decreto Foral Legislativo 4/2008 Navarra IRPF (last update published 20/04/2026)","url":"https://www.boe.es/buscar/act.php?id=BON-n-2008-90013","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Navarra, Manual teórico 2025","url":"https://www.navarra.es/documents/48192/35409067/Manual+te%C3%B3rico+de+la+campa%C3%B1a+de+2025.pdf/c9e11ce5-ae6f-eb9a-040b-265f1f040525","tier":"A"},"note":"Savings income scale (art. 60): 20% to 28%, top 28% above EUR 300,000."},"wealth_tax_exempt_minimum_eur":{"value":550000,"unit":"eur","text":"Navarre sets the wealth tax exempt minimum at EUR 550,000 per taxpayer, for both personal and real obligation, under article 28 of Ley Foral 13/1992.","basis":"Ley Foral 13/1992 art. 28.1 (as amended by Ley Foral 23/2015)","source":{"name":"BOE consolidated text, Ley Foral 13/1992 Navarra Impuesto sobre el Patrimonio (last update published 31/12/2025)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1993-2877","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Navarra, Manual teórico Renta y Patrimonio 2025, base liquidable","url":"https://www.navarra.es/documents/48192/35409067/Manual+te%C3%B3rico+de+la+campa%C3%B1a+de+2025.pdf/c9e11ce5-ae6f-eb9a-040b-265f1f040525","tier":"A"},"note":"Unchanged since 2016 in the consolidated law. Main home exempt up to EUR 250,000 (art. 5.7), corroborated in the same manual section."},"wealth_tax_main_home_exemption_eur":{"value":250000,"unit":"eur","text":"In Navarre the taxpayer's main home is exempt from wealth tax up to EUR 250,000 (Ley Foral 13/1992 art. 5.7).","basis":"Ley Foral 13/1992 art. 5.7","source":{"name":"BOE consolidated text, Ley Foral 13/1992 Navarra Impuesto sobre el Patrimonio (last update published 31/12/2025)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1993-2877","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Navarra, Manual teórico 2025, bienes exentos","url":"https://www.navarra.es/documents/48192/35409067/Manual+te%C3%B3rico+de+la+campa%C3%B1a+de+2025.pdf/c9e11ce5-ae6f-eb9a-040b-265f1f040525","tier":"A"}},"wealth_tax_relief_pct":{"value":0,"unit":"pct","text":"Navarre applies no general wealth tax bonificación in 2026: the former general bonificación (Ley Foral 13/1992 art. 33 bis) was repealed with effect from 1 January 2011.","basis":"Ley Foral 13/1992 art. 33 bis (repealed by Ley Foral 20/2011)","source":{"name":"BOE consolidated text, Ley Foral 13/1992 Navarra Impuesto sobre el Patrimonio (last update published 31/12/2025)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1993-2877","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Navarra, Manual teórico 2025, Patrimonio cuota section (no bonificación listed; only foreign tax deduction and 65% joint limit)","url":"https://www.navarra.es/documents/48192/35409067/Manual+te%C3%B3rico+de+la+campa%C3%B1a+de+2025.pdf/c9e11ce5-ae6f-eb9a-040b-265f1f040525","tier":"A"},"note":"The joint income plus wealth tax limit is 65% of the income tax base, with the wealth tax reduction capped at 55% of its quota (art. 31)."},"wealth_tax_top_rate_pct":{"value":3.5,"unit":"pct","text":"For 2026 Navarre's wealth tax scale reaches 3.50% on taxable wealth above EUR 11,003,784.50 (2.00% between EUR 9,952,760.45 and that amount), under additional provision 1 of Ley Foral 13/1992 as worded by Ley Foral 17/2025.","basis":"Ley Foral 13/1992 additional provision 1 (Escala 2026, Ley Foral 17/2025 art. 2.2)","source":{"name":"BOE consolidated text, Ley Foral 13/1992 Navarra Impuesto sobre el Patrimonio (last update published 31/12/2025)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1993-2877","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Navarra, Manual teórico 2025, cuota íntegra table","url":"https://www.navarra.es/documents/48192/35409067/Manual+te%C3%B3rico+de+la+campa%C3%B1a+de+2025.pdf/c9e11ce5-ae6f-eb9a-040b-265f1f040525","tier":"A"},"note":"The manual shows the 2025 table; the 2026 provision in the law has the identical brackets. The permanent scale in art. 30 tops at 2.00%; the increased scale is extended year by year so residents pay in Navarre what the state solidarity tax would charge."}}},"ES-PV":{"id":"ES-PV","name":"Basque Country","capital":"Vitoria-Gasteiz","aliases":["País Vasco","Euskadi","Bilbao","San Sebastián"],"regime":"foral","official":{"regime":{"value":"foral","unit":"text","text":"The Basque Country is under the foral regime of the Concierto Económico (Ley 12/2002): income tax (art. 6), wealth tax (art. 24), inheritance and gift tax (art. 25) and the temporary solidarity tax on large fortunes (additional provision 5) are concerted taxes with their own rules, set by the Juntas Generales of Álava, Bizkaia and Gipuzkoa and collected by the Diputación Foral of the territory of residence, so the state and common-regime regional rules do not apply to Basque residents for these taxes in 2026.","basis":"Ley 12/2002 arts. 6.Uno, 24, 25.Uno and additional provision 5 (added by Ley 9/2023)","source":{"name":"BOE, Ley 12/2002 Concierto Económico consolidated (last update published 30/04/2025)","url":"https://www.boe.es/eli/es/l/2002/05/23/12/con","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Gipuzkoa, Ley 12/2002 updated text (divulgation copy, 2025)","url":"https://www.gipuzkoa.eus/documents/2456431/2.0385016E7/LEY%2012-2002%20actualizada%202025.pdf/76da964d-bfa2-23d9-6ba3-771720a83f9f","tier":"A"},"note":"Both texts read in full for arts. 6, 24, 25, 43 and DA 5. Foral laws in force 2026: IRPF Álava NF 33/2013, Bizkaia NF 13/2013, Gipuzkoa NF 3/2014; wealth tax Álava NF 9/2013, Bizkaia NF 2/2013, Gipuzkoa NF 2/2018; inheritance and gift tax Álava NF 11/2005, Bizkaia NF 4/2015, Gipuzkoa NF 2/2022; ITSGF Álava NF 23/2023, Bizkaia NF 9/2023, Gipuzkoa NF 3/2023. Art. 25.Dos: for inheritance (causante resident) and gifts of movables (donee resident), the Diputaciones apply common-territory rules when the person spent more days in common territory in the previous 5 years, unless they kept Basque political status."},"irpf_top_rate_pct.alava":{"value":49,"unit":"pct","text":"In Álava the foral income tax general scale for 2026 has a top rate of 49%, under NF 33/2013 art. 75.1 as amended by NF 21/2025 of 19 December (BOTHA 29-12-2025); it is a single full scale, not a regional half added to a state scale.","basis":"NF 33/2013 art. 75.1 as amended by NF 21/2025 of 19 December (BOTHA 29-12-2025)","source":{"name":"Diputación Foral de Álava, NF 33/2013 IRPF consolidated text (footnote 37: NF 21/2025)","url":"https://web.araba.eus/documents/d/araba/indice_norma-foral_irpf_cas-7-pdf","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Álava, Manual IRPF ejercicio 2025","url":"https://web.araba.eus/documents/d/araba/manual_renta_renta2025_es-pdf","tier":"A"},"note":"The 2026 law changed the bracket thresholds (2% deflation) but not the rates; 2025 manual shows 49% from EUR 204,270 for 2025. Law shows rate unchanged, so the earlier guide corroborates the rate only."},"irpf_top_rate_pct.bizkaia":{"value":49,"unit":"pct","text":"In Bizkaia the foral income tax general scale for 2026 has a top rate of 49%, under NF 13/2013 art. 75.1 as amended by NF 7/2025 of 29 December art. 49 (BOB 248, 30-12-2025); it is a single full scale, not a regional half added to a state scale.","basis":"NF 13/2013 art. 75.1 as amended by NF 7/2025 of 29 December art. 49 (BOB 248, 30-12-2025)","source":{"name":"BOB 248 of 30-12-2025, Norma Foral 7/2025 Presupuestos 2026 art. 49 (bizkaia.eus copy); consolidated NF 13/2013 updated 01/01/2026 agrees","url":"https://www.bizkaia.eus/fitxategiak/05/ogasuna/presupuestos/pdf/2026/1767079012129_NF%20Pptos%202026%20castellano-euskara.pdf","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Bizkaia, Manual de Renta y Patrimonio 2025","url":"https://www.bizkaia.eus/documents/d/departamento-hacienda-y-finanzas/dfb-renta-2025","tier":"A"},"note":"The 2026 law changed the bracket thresholds (2% deflation) but not the rates; 2025 manual shows 49% from EUR 204,270 for 2025; consolidated text at https://www.bizkaia.eus/documents/880307/15187815/ca_13_2013.pdf/ce52e403-4fca-9ef7-bf85-2505ba29f921 shows the 2026 scale. Law shows rate unchanged, so the earlier guide corroborates the rate only."},"irpf_top_rate_pct.gipuzkoa":{"value":49,"unit":"pct","text":"In Gipuzkoa the foral income tax general scale for 2026 has a top rate of 49%, under NF 3/2014 art. 75.1 as amended by NF 6/2025 of 19 December, final provision 1 (BOG 31-12-2025); it is a single full scale, not a regional half added to a state scale.","basis":"NF 3/2014 art. 75.1 as amended by NF 6/2025 of 19 December, final provision 1 (BOG 31-12-2025)","source":{"name":"Hacienda Foral de Gipuzkoa, NF 3/2014 IRPF updated text (2026-0)","url":"https://www.gipuzkoa.eus/documents/2456431/8.0759126E7/NF%203-2014%20(2026-0).pdf/8ab5c95c-3f89-8fdf-5cb8-01950e3983cc","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Gipuzkoa, Principales aspectos Renta 2024","url":"https://www.gipuzkoa.eus/documents/2456431/80349127/Principales+aspectos+RENTA+2024.pdf/c130900f-2da3-1198-c0bd-509c144cdc34","tier":"A"},"note":"The 2026 law changed the bracket thresholds (2% deflation) but not the rates; 2024 summary shows 49% from EUR 204,270; no agency summary for 2025 or 2026 is posted (latest listed is 2024). Law shows rate unchanged, so the earlier guide corroborates the rate only."},"irpf_combined_top_rate_pct":{"value":49,"unit":"pct","text":"For a Basque Country resident in 2026 the combined top income tax rate on general base is 49% in each of Álava, Bizkaia and Gipuzkoa, because income tax is a concerted foral tax with one full foral scale and no separate state scale (Concierto Económico art. 6).","basis":"Ley 12/2002 art. 6.Uno; NF 33/2013 (Álava), NF 13/2013 (Bizkaia), NF 3/2014 (Gipuzkoa) art. 75.1","source":{"name":"BOE, Ley 12/2002 Concierto Económico consolidated (last update published 30/04/2025)","url":"https://www.boe.es/eli/es/l/2002/05/23/12/con","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral manuals: Álava Manual IRPF 2025, Bizkaia Manual Renta y Patrimonio 2025, Gipuzkoa Principales aspectos Renta 2024 (each shows 49% top rate)","url":"https://www.bizkaia.eus/documents/d/departamento-hacienda-y-finanzas/dfb-renta-2025","tier":"A"},"note":"Not a sum of two halves: the foral scale is the whole income tax scale. Thresholds for 2026 are identical in the three territories (EUR 18,080 at 23% up to 49% above EUR 208,390) but the threshold is withheld per territory claims. The savings scale was also changed from 1 January 2026 (19% to 28% in Álava and Gipuzkoa consolidated texts); not researched further here."},"wealth_tax_exempt_minimum_eur.alava":{"value":800000,"unit":"eur","text":"In Álava the foral wealth tax deducts an exempt minimum of EUR 800,000 from the taxable base for 2026 (state EUR 700,000 rule does not apply), under NF 9/2013 art. 30.","basis":"NF 9/2013 art. 30","source":{"name":"Diputación Foral de Álava, NF 9/2013 Impuesto sobre el Patrimonio consolidated text","url":"https://web.araba.eus/documents/d/araba/indice_norma-foral_patrimonio-cas-9-pdf","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Álava, Manual Impuesto sobre el Patrimonio ejercicio 2025","url":"https://web.araba.eus/documents/d/araba/manual_patrimonio_renta2025_es-pdf","tier":"A"},"note":"Arts. 30 and 32 carry no amendment marks; latest amendment NF 21/2025 touched art. 6 only, so the 2025 manual corroborates 2026."},"wealth_tax_main_home_exemption_eur.alava":{"value":400000,"unit":"eur","text":"In Álava the taxpayer's main home is exempt from foral wealth tax up to EUR 400,000 for 2026, under NF 9/2013 art. 5.Once.","basis":"NF 9/2013 art. 5.Once","source":{"name":"Diputación Foral de Álava, NF 9/2013 Impuesto sobre el Patrimonio consolidated text","url":"https://web.araba.eus/documents/d/araba/indice_norma-foral_patrimonio-cas-9-pdf","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Álava, Manual Impuesto sobre el Patrimonio ejercicio 2025","url":"https://web.araba.eus/documents/d/araba/manual_patrimonio_renta2025_es-pdf","tier":"A"},"note":"Arts. 30 and 32 carry no amendment marks; latest amendment NF 21/2025 touched art. 6 only, so the 2025 manual corroborates 2026."},"wealth_tax_top_rate_pct.alava":{"value":2.5,"unit":"pct","text":"In Álava the foral wealth tax scale for 2026 runs from 0.2% to a top rate of 2.5% on taxable base above EUR 12,800,000, under NF 9/2013 art. 32.","basis":"NF 9/2013 art. 32","source":{"name":"Diputación Foral de Álava, NF 9/2013 Impuesto sobre el Patrimonio consolidated text","url":"https://web.araba.eus/documents/d/araba/indice_norma-foral_patrimonio-cas-9-pdf","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Álava, Manual Impuesto sobre el Patrimonio ejercicio 2025","url":"https://web.araba.eus/documents/d/araba/manual_patrimonio_renta2025_es-pdf","tier":"A"},"note":"Arts. 30 and 32 carry no amendment marks; latest amendment NF 21/2025 touched art. 6 only, so the 2025 manual corroborates 2026. Combined income and wealth tax quota capped at 65% of the income tax general and savings base, with the wealth tax reduction limited to 75% (art. 33)."},"wealth_tax_relief_pct.alava":{"value":0,"unit":"pct","text":"Álava grants no general bonificación on the foral wealth tax quota for 2026: the liability is the scale on base after the exempt minimum, subject to the 65% joint limit and the foreign tax deduction, under NF 9/2013 arts. 32 to 34.","basis":"NF 9/2013 arts. 32 to 34","source":{"name":"Diputación Foral de Álava, NF 9/2013 Impuesto sobre el Patrimonio consolidated text","url":"https://web.araba.eus/documents/d/araba/indice_norma-foral_patrimonio-cas-9-pdf","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Álava, Manual Impuesto sobre el Patrimonio ejercicio 2025","url":"https://web.araba.eus/documents/d/araba/manual_patrimonio_renta2025_es-pdf","tier":"A"},"note":"Full-text search of the law for 'bonific' returned no hit; the agency guide's calculation scheme has no bonificación step. Arts. 30 and 32 carry no amendment marks; latest amendment NF 21/2025 touched art. 6 only, so the 2025 manual corroborates 2026."},"wealth_tax_exempt_minimum_eur.bizkaia":{"value":800000,"unit":"eur","text":"In Bizkaia the foral wealth tax deducts an exempt minimum of EUR 800,000 from the taxable base for 2026 (state EUR 700,000 rule does not apply), under NF 2/2013 art. 30.","basis":"NF 2/2013 art. 30","source":{"name":"Diputación Foral de Bizkaia, NF 2/2013 Impuesto sobre el Patrimonio consolidated text (last change 01/01/2024)","url":"https://www.bizkaia.eus/documents/880307/15187815/ca_2_2013.pdf/7562e4a0-44c4-7875-7eae-0e59a8f88fd2","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Bizkaia, Manual de Renta y Patrimonio 2025, chapter XII","url":"https://www.bizkaia.eus/documents/d/departamento-hacienda-y-finanzas/dfb-renta-2025","tier":"A"},"note":"Bizkaia NF 7/2025 (2026 budget) contains no wealth tax change and the 2026 norms listed on the Bizkaia novedades page (to 06/11/2026) do not amend NF 2/2013, so the 2025 manual corroborates 2026."},"wealth_tax_main_home_exemption_eur.bizkaia":{"value":400000,"unit":"eur","text":"In Bizkaia the taxpayer's main home is exempt from foral wealth tax up to EUR 400,000 for 2026, under NF 2/2013 art. 5.Once.","basis":"NF 2/2013 art. 5.Once","source":{"name":"Diputación Foral de Bizkaia, NF 2/2013 Impuesto sobre el Patrimonio consolidated text (last change 01/01/2024)","url":"https://www.bizkaia.eus/documents/880307/15187815/ca_2_2013.pdf/7562e4a0-44c4-7875-7eae-0e59a8f88fd2","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Bizkaia, Manual de Renta y Patrimonio 2025, chapter XII","url":"https://www.bizkaia.eus/documents/d/departamento-hacienda-y-finanzas/dfb-renta-2025","tier":"A"},"note":"Bizkaia NF 7/2025 (2026 budget) contains no wealth tax change and the 2026 norms listed on the Bizkaia novedades page (to 06/11/2026) do not amend NF 2/2013, so the 2025 manual corroborates 2026."},"wealth_tax_top_rate_pct.bizkaia":{"value":2,"unit":"pct","text":"In Bizkaia the foral wealth tax scale for 2026 runs from 0.2% to a top rate of 2.0% on taxable base above EUR 12,800,000, under NF 2/2013 art. 32.","basis":"NF 2/2013 art. 32","source":{"name":"Diputación Foral de Bizkaia, NF 2/2013 Impuesto sobre el Patrimonio consolidated text (last change 01/01/2024)","url":"https://www.bizkaia.eus/documents/880307/15187815/ca_2_2013.pdf/7562e4a0-44c4-7875-7eae-0e59a8f88fd2","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Bizkaia, Manual de Renta y Patrimonio 2025, chapter XII","url":"https://www.bizkaia.eus/documents/d/departamento-hacienda-y-finanzas/dfb-renta-2025","tier":"A"},"note":"Bizkaia NF 7/2025 (2026 budget) contains no wealth tax change and the 2026 norms listed on the Bizkaia novedades page (to 06/11/2026) do not amend NF 2/2013, so the 2025 manual corroborates 2026. Combined income and wealth tax quota capped at 65% of the income tax general and savings base, with the wealth tax reduction limited to 75% (art. 33)."},"wealth_tax_relief_pct.bizkaia":{"value":0,"unit":"pct","text":"Bizkaia grants no general bonificación on the foral wealth tax quota for 2026: the liability is the scale on base after the exempt minimum, subject to the 65% joint limit and the foreign tax deduction, under NF 2/2013 arts. 32 to 34.","basis":"NF 2/2013 arts. 32 to 34","source":{"name":"Diputación Foral de Bizkaia, NF 2/2013 Impuesto sobre el Patrimonio consolidated text (last change 01/01/2024)","url":"https://www.bizkaia.eus/documents/880307/15187815/ca_2_2013.pdf/7562e4a0-44c4-7875-7eae-0e59a8f88fd2","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Bizkaia, Manual de Renta y Patrimonio 2025, chapter XII","url":"https://www.bizkaia.eus/documents/d/departamento-hacienda-y-finanzas/dfb-renta-2025","tier":"A"},"note":"Full-text search of the law for 'bonific' returned no hit; the agency guide's calculation scheme has no bonificación step. Bizkaia NF 7/2025 (2026 budget) contains no wealth tax change and the 2026 norms listed on the Bizkaia novedades page (to 06/11/2026) do not amend NF 2/2013, so the 2025 manual corroborates 2026."},"wealth_tax_exempt_minimum_eur.gipuzkoa":{"value":700000,"unit":"eur","text":"In Gipuzkoa the foral wealth tax deducts an exempt minimum of EUR 700,000 from the taxable base for 2026; this is Gipuzkoa's own foral rule under NF 2/2018 art. 30, which happens to equal the state figure.","basis":"NF 2/2018 art. 30","source":{"name":"Hacienda Foral de Gipuzkoa, NF 2/2018 Impuesto sobre el Patrimonio updated text (2026)","url":"https://www.gipuzkoa.eus/documents/2456431/4.385701E7/NF%202-2018%20(2026).pdf/075b00c8-1602-decd-29f4-b3ed0a457a92","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Gipuzkoa, Principales aspectos Patrimonio 2024","url":"https://www.gipuzkoa.eus/documents/2456431/80346091/Principales+aspectos+PATRIMONIO+2024.pdf/0c1efb2a-30b4-1879-2383-66203d52eda3","tier":"A"},"note":"The amendment list in the 2026 updated text (to NF 1/2025) never touches arts. 5.Once, 30 or 32, so the 2024 summary corroborates 2026."},"wealth_tax_main_home_exemption_eur.gipuzkoa":{"value":300000,"unit":"eur","text":"In Gipuzkoa the taxpayer's main home is exempt from foral wealth tax up to EUR 300,000 for 2026, under NF 2/2018 art. 5.Once.","basis":"NF 2/2018 art. 5.Once","source":{"name":"Hacienda Foral de Gipuzkoa, NF 2/2018 Impuesto sobre el Patrimonio updated text (2026)","url":"https://www.gipuzkoa.eus/documents/2456431/4.385701E7/NF%202-2018%20(2026).pdf/075b00c8-1602-decd-29f4-b3ed0a457a92","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Gipuzkoa, Principales aspectos Patrimonio 2024","url":"https://www.gipuzkoa.eus/documents/2456431/80346091/Principales+aspectos+PATRIMONIO+2024.pdf/0c1efb2a-30b4-1879-2383-66203d52eda3","tier":"A"},"note":"The amendment list in the 2026 updated text (to NF 1/2025) never touches arts. 5.Once, 30 or 32, so the 2024 summary corroborates 2026."},"wealth_tax_top_rate_pct.gipuzkoa":{"value":2.5,"unit":"pct","text":"In Gipuzkoa the foral wealth tax scale for 2026 runs from 0.2% to a top rate of 2.5% on taxable base above EUR 12,800,000, under NF 2/2018 art. 32.","basis":"NF 2/2018 art. 32","source":{"name":"Hacienda Foral de Gipuzkoa, NF 2/2018 Impuesto sobre el Patrimonio updated text (2026)","url":"https://www.gipuzkoa.eus/documents/2456431/4.385701E7/NF%202-2018%20(2026).pdf/075b00c8-1602-decd-29f4-b3ed0a457a92","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Gipuzkoa, Principales aspectos Patrimonio 2024","url":"https://www.gipuzkoa.eus/documents/2456431/80346091/Principales+aspectos+PATRIMONIO+2024.pdf/0c1efb2a-30b4-1879-2383-66203d52eda3","tier":"A"},"note":"The amendment list in the 2026 updated text (to NF 1/2025) never touches arts. 5.Once, 30 or 32, so the 2024 summary corroborates 2026. Combined income and wealth tax quota capped at 65% of the income tax general and savings base, with the wealth tax reduction limited to 75% (art. 33)."},"wealth_tax_relief_pct.gipuzkoa":{"value":0,"unit":"pct","text":"Gipuzkoa grants no general bonificación on the foral wealth tax quota for 2026: the liability is the scale on base after the exempt minimum, subject to the 65% joint limit and the foreign tax deduction, under NF 2/2018 arts. 32 to 34.","basis":"NF 2/2018 arts. 32 to 34","source":{"name":"Hacienda Foral de Gipuzkoa, NF 2/2018 Impuesto sobre el Patrimonio updated text (2026)","url":"https://www.gipuzkoa.eus/documents/2456431/4.385701E7/NF%202-2018%20(2026).pdf/075b00c8-1602-decd-29f4-b3ed0a457a92","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Gipuzkoa, Principales aspectos Patrimonio 2024","url":"https://www.gipuzkoa.eus/documents/2456431/80346091/Principales+aspectos+PATRIMONIO+2024.pdf/0c1efb2a-30b4-1879-2383-66203d52eda3","tier":"A"},"note":"Full-text search of the law for 'bonific' returned no hit; the agency guide's calculation scheme has no bonificación step. The amendment list in the 2026 updated text (to NF 1/2025) never touches arts. 5.Once, 30 or 32, so the 2024 summary corroborates 2026."},"solidarity_tax.bizkaia":{"value":"foral ITSGF (NF 9/2023): exempt minimum EUR 800,000; scale 1.5%, 1.75%, 2% and 3.5% above EUR 14,500,000 on base from EUR 3,200,000; foral wealth tax paid is deducted; joint income, wealth and ITSGF cap 60% with reduction up to 80%","unit":"text","text":"In Bizkaia the state solidarity tax on large fortunes is replaced by the foral NF 9/2023, a concerted tax under Concierto Económico additional provision 5, which for 2026 applies rates of 1.5%, 1.75%, 2% and 3.5% above EUR 14,500,000, after an exempt minimum of EUR 800,000, and deducts the foral wealth tax for the same year.","basis":"NF 9/2023; Ley 12/2002 additional provision 5","source":{"name":"Diputación Foral de Bizkaia, NF 9/2023 ITSGF consolidated text (last change 27/12/2023)","url":"https://www.bizkaia.eus/documents/880307/15187815/ca_9_2023.pdf/5800d79a-5281-b59d-bac4-cd8b264e8dd8","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Bizkaia, Manual de Renta y Patrimonio 2025 (ITSGF section) and Patrimonio 2025 page (ITSGF filed with Patrimonio)","url":"https://www.bizkaia.eus/documents/d/departamento-hacienda-y-finanzas/dfb-renta-2025","tier":"A"},"note":"2025 manual agrees on scale and minimum; consolidated law unchanged since 2023, so it corroborates 2026 while the tax remains in force (the federal claim records the state extension). The foral scale starts at base liquidable EUR 3,200,000 with zero quota, so with the exempt minimum no ITSGF is due below a net wealth of EUR 3,200,000 plus the minimum. Read as the law prints it; not a computation."},"inheritance_children_relief.alava":{"value":"Group 0 (spouse or registered partner, descendants and ascendants in direct line): reduction of EUR 400,000 per heir on inheritance, then a flat 1.5% rate","unit":"text","text":"In Álava children inheriting in 2026 fall in Group 0, which takes a reduction of EUR 400,000 per heir from the taxable base and pays a flat 1.5% on the rest, under NF 11/2005 art. 22.1 and art. 24.","basis":"NF 11/2005 art. 22.1 and art. 24","source":{"name":"Diputación Foral de Álava, NF 11/2005 Impuesto sobre Sucesiones y Donaciones consolidated text (to NF 3/2025)","url":"https://web.araba.eus/documents/1247685/1248441/INDICE_NORMA+FORAL+SOBRE+SUCESIONES+Y+DONACIONES-CAS+%286%29.pdf/59d3f622-3026-21d1-8a6b-af2d1524d847","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Álava, ISD Tarifas y reducciones en vigor desde 01/01/2023","url":"https://web.araba.eus/documents/1247685/1248221/Tarifas+y+reducciones_actualizado_15022023.pdf/f5b456a8-e29d-dd34-b471-f56779763bab","tier":"A"},"note":"Agency table (in force from 01/01/2023) agrees with the law; art. 22.1 was amended later (NF 26/2023, NF 19/2024) without changing the EUR 400,000 or 1.5% figures. The foral regime has no age split between descendants and no 99% bonificación; the group also covers ascendants."},"inheritance_spouse_relief.alava":{"value":"Group 0 (spouse or registered partner, descendants and ascendants in direct line): reduction of EUR 400,000 for the spouse or registered partner, then a flat 1.5% rate","unit":"text","text":"In Álava a surviving spouse or registered partner inheriting in 2026 is in the same group as children, with a EUR 400,000 reduction and a flat 1.5% rate on the rest, under NF 11/2005 art. 22.1 and art. 24.","basis":"NF 11/2005 art. 22.1 and art. 24","source":{"name":"Diputación Foral de Álava, NF 11/2005 Impuesto sobre Sucesiones y Donaciones consolidated text (to NF 3/2025)","url":"https://web.araba.eus/documents/1247685/1248441/INDICE_NORMA+FORAL+SOBRE+SUCESIONES+Y+DONACIONES-CAS+%286%29.pdf/59d3f622-3026-21d1-8a6b-af2d1524d847","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Álava, ISD Tarifas y reducciones en vigor desde 01/01/2023","url":"https://web.araba.eus/documents/1247685/1248221/Tarifas+y+reducciones_actualizado_15022023.pdf/f5b456a8-e29d-dd34-b471-f56779763bab","tier":"A"},"note":"Agency table (in force from 01/01/2023) agrees with the law; art. 22.1 was amended later (NF 26/2023, NF 19/2024) without changing the EUR 400,000 or 1.5% figures."},"gift_children_relief.alava":{"value":"flat 1.5% on gifts to the same group, with no parentesco reduction; cash gifts to under-36s for buying the main home exempt (or 100% reduced) up to EUR 30,000 per donee","unit":"text","text":"In Álava gifts to children in 2026 are taxed at a flat 1.5% with no kinship reduction (the EUR 400,000 reduction applies only to inheritance), and cash gifts from close relatives to donees under 36 to buy their main home are relieved up to EUR 30,000 per donee, under NF 11/2005 art. 24 and art. 5.f (added by NF 3/2025).","basis":"NF 11/2005 art. 22.1 (inheritance only), art. 24, art. 5.f (added by NF 3/2025)","source":{"name":"Diputación Foral de Álava, NF 11/2005 Impuesto sobre Sucesiones y Donaciones consolidated text (to NF 3/2025)","url":"https://web.araba.eus/documents/1247685/1248441/INDICE_NORMA+FORAL+SOBRE+SUCESIONES+Y+DONACIONES-CAS+%286%29.pdf/59d3f622-3026-21d1-8a6b-af2d1524d847","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Álava, ISD Tarifas y reducciones en vigor desde 01/01/2023","url":"https://web.araba.eus/documents/1247685/1248221/Tarifas+y+reducciones_actualizado_15022023.pdf/f5b456a8-e29d-dd34-b471-f56779763bab","tier":"A"},"note":"Agency table (in force from 01/01/2023) agrees with the law; art. 22.1 was amended later (NF 26/2023, NF 19/2024) without changing the EUR 400,000 or 1.5% figures. Home-purchase gift conditions: self-assessment filed in time with a public or private document stating the money is for the donee's main home plus proof of transfer, and the home bought within 2 years. The Álava agency table predates the 2025 under-36 relief, so that part rests on the law only."},"residence_rule":{"value":"Concierto Económico art. 43","unit":"text","text":"Under Concierto Económico art. 43, a person resident in Spain is resident in the Basque Country for 2026 if, applying these tests in order, they spend more days of the tax year there (they are presumed present where their main home is), have their main centre of interests there (the largest part of their income tax base, excluding income from movable capital), or it was their last declared residence. A change of residence made mainly to pay less tax has no effect: where, in the year of the move, the taxable base is at least 50% higher than the year before and the tax is lower than it would have been without the move, and the person later moves back, the move is presumed not to have happened unless the new residence lasted at least 3 years.","basis":"Ley 12/2002 art. 43.Uno, Dos, Tres and Siete","source":{"name":"BOE, Ley 12/2002 Concierto Económico consolidated (last update published 30/04/2025)","url":"https://www.boe.es/eli/es/l/2002/05/23/12/con","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Hacienda Foral de Gipuzkoa, Ley 12/2002 updated text (2025)","url":"https://www.gipuzkoa.eus/documents/2456431/2.0385016E7/LEY%2012-2002%20actualizada%202025.pdf/76da964d-bfa2-23d9-6ba3-771720a83f9f","tier":"A"},"note":"Art. 43 sets residence between the Basque Country and common territory. For ISD the day count uses the year before the date of death or gift; other taxes follow the income tax residence. Allocation between Álava, Bizkaia and Gipuzkoa follows the territory of habitual residence (art. 6.Uno, exacción by the Diputación competent by territory); the Basque harmonisation rules for inter-territorial cases were not read."}}},"ES-RI":{"id":"ES-RI","name":"La Rioja","capital":"Logroño","aliases":[],"regime":"common","official":{"regime":{"value":"common","unit":"text","text":"La Rioja is a common-regime autonomous community that regulates the ceded taxes in Ley 10/2017 within Ley 22/2009; state rules apply where it has not legislated.","basis":"Ley 22/2009 arts. 46 to 48; Ley 10/2017 (La Rioja)","source":{"name":"BOE consolidated text, Ley 10/2017 La Rioja impuestos propios y tributos cedidos (last update published 29/10/2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2017-13750","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT Manual práctico IRPF 2025, regional scales page","url":"https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c15-calculo-impuesto-determinacion-cuotas-integras/gravamen-base-liquidable-general/gravamen-autonomico/comunidad-autonoma-rioja.html","tier":"B"},"note":"Regime classification is not disputed; figures below are withheld separately."}}},"ES-VC":{"id":"ES-VC","name":"Valencian Community","capital":"Valencia","aliases":["Valencia","Comunitat Valenciana","Comunidad Valenciana","Alicante"],"regime":"common","official":{"regime":{"value":"common","unit":"text","text":"The Valencian Community is a common regime autonomous community: its personal taxes are ceded state taxes regulated under Ley 22/2009, with regional rules set in its own ceded taxes law.","basis":"Ley 22/2009 art. 1; regional ceded taxes law","source":{"name":"Ley 13/1997 de la Comunitat Valenciana (tramo autonómico IRPF y tributos cedidos), BOE consolidated text updated 10/08/2026","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1998-8202","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"Ley 22/2009 (sistema de financiación de las Comunidades Autónomas de régimen común), BOE consolidated, art. 1","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2009-20375","tier":"A"}}}},"ES-CE":{"id":"ES-CE","name":"Ceuta","capital":"Ceuta","aliases":[],"regime":"common","official":{"regime":{"value":"common","unit":"text","text":"Ceuta is an autonomous city: the state rules apply to income, wealth, inheritance and gift tax, with specific Ceuta and Melilla reliefs set in the state laws, and the AEAT manages these taxes there.","basis":"Ley 35/2006 DA 32 and art. 68.4; Ley 19/1991 art. 33; Ley 29/1987 art. 23 bis","source":{"name":"BOE consolidated text, Ley 35/2006 IRPF (last update published 11/11/2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT, Instrucciones modelo 650 (Ceuta y Melilla filing at AEAT delegations)","url":"https://sede.agenciatributaria.gob.es/static_files/Sede/Procedimiento_ayuda/G702/Instrucciones_mod650_es_es.pdf","tier":"A"},"note":"AEAT counted as tier A here because the Agencia Estatal de Administración Tributaria is the tax administration that manages these taxes in Ceuta and Melilla (no ceded regional agency). AEAT text is the 2025 campaign edition; the legal provision is unchanged for 2026 in the consolidated law."},"irpf_regional_top_rate_pct":{"value":22.5,"unit":"pct","text":"A resident of Ceuta pays the regional half of income tax on the scale of article 65 of Ley 35/2006 (additional provision 32), whose top rate is 22.50% above EUR 60,000 of general taxable income in 2026.","basis":"Ley 35/2006 DA 32 and art. 65","source":{"name":"BOE consolidated text, Ley 35/2006 IRPF (last update published 11/11/2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT Manual práctico IRPF 2025, Escala autonómica para residentes en Ceuta o Melilla","url":"https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c15-calculo-impuesto-determinacion-cuotas-integras/gravamen-base-liquidable-general/gravamen-autonomico/especialidad-escala-autonomica-contribuyentes.html","tier":"A"},"note":"AEAT counted as tier A here because the Agencia Estatal de Administración Tributaria is the tax administration that manages these taxes in Ceuta and Melilla (no ceded regional agency). AEAT text is the 2025 campaign edition; the legal provision is unchanged for 2026 in the consolidated law."},"irpf_regional_top_bracket_eur":{"value":60000,"unit":"eur","text":"For a resident of Ceuta the top rate of the regional half of income tax applies from EUR 60,000 of general taxable income (Ley 35/2006 art. 65 via DA 32).","basis":"Ley 35/2006 DA 32 and art. 65","source":{"name":"BOE consolidated text, Ley 35/2006 IRPF (last update published 11/11/2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT Manual práctico IRPF 2025, Ceuta o Melilla scale","url":"https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c15-calculo-impuesto-determinacion-cuotas-integras/gravamen-base-liquidable-general/gravamen-autonomico/especialidad-escala-autonomica-contribuyentes.html","tier":"A"},"note":"AEAT counted as tier A here because the Agencia Estatal de Administración Tributaria is the tax administration that manages these taxes in Ceuta and Melilla (no ceded regional agency). AEAT text is the 2025 campaign edition; the legal provision is unchanged for 2026 in the consolidated law."},"irpf_combined_top_rate_pct":{"value":47,"unit":"pct","text":"Computed only from the state general top rate (24.50%, Ley 35/2006 art. 63) and the Ceuta regional-half top rate (22.50%), the combined top scale rate for a Ceuta resident in 2026 is 47.00%, before the 60% deduction for income obtained in Ceuta or Melilla.","basis":"Ley 35/2006 arts. 63, 65 and DA 32","source":{"name":"BOE consolidated text, Ley 35/2006 IRPF (last update published 11/11/2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT Manual práctico IRPF 2025, Ceuta o Melilla scale","url":"https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c15-calculo-impuesto-determinacion-cuotas-integras/gravamen-base-liquidable-general/gravamen-autonomico/especialidad-escala-autonomica-contribuyentes.html","tier":"A"},"note":"Computed figure; state 24.50% applies above EUR 300,000 (Ley 35/2006 art. 63, read 2026-11-14). State scale corroboration sits in the federal claims."},"irpf_ceuta_melilla_deduction":{"value":60,"unit":"pct","text":"A taxpayer resident in Ceuta deducts 60% of the part of the combined state and regional income tax quota that corresponds to income obtained in Ceuta or Melilla; after three years of residence, income from elsewhere also qualifies up to the net amount obtained in the cities, if at least one third of net wealth is located there (Ley 35/2006 art. 68.4).","basis":"Ley 35/2006 art. 68.4","source":{"name":"BOE consolidated text, Ley 35/2006 IRPF (last update published 11/11/2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT Manual práctico IRPF 2025, Deducción por rentas obtenidas en Ceuta o Melilla, modalidades","url":"https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c16-deducciones-generales-cuota/deduccion-rentas-obtenidas-ceuta-melilla/modalidades.html","tier":"A"},"note":"AEAT counted as tier A here because the Agencia Estatal de Administración Tributaria is the tax administration that manages these taxes in Ceuta and Melilla (no ceded regional agency). AEAT text is the 2025 campaign edition; the legal provision is unchanged for 2026 in the consolidated law. Art. 68.4.3 lists which income counts as obtained in Ceuta or Melilla (work performed there, local property, activities carried on there, local deposits, among others). Non-residents get the 60% only on some local income. For 2026 Ceuta also has a 10% reduction in simplified direct estimation and modules (DA 64, RDL 22/2026)."},"wealth_tax_relief_pct":{"value":75,"unit":"pct","text":"Wealth tax payers get a 75% bonificación on the part of the quota corresponding to assets and rights located in Ceuta and Melilla; for non-residents of the cities it applies only to shares in entities domiciled and with their corporate purpose there, or permanent establishments there (Ley 19/1991 art. 33).","basis":"Ley 19/1991 art. 33","source":{"name":"BOE consolidated text, Ley 19/1991 Impuesto sobre el Patrimonio","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT Manual práctico Patrimonio 2025, Bonificación de la cuota en Ceuta y Melilla","url":"https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/patrimonio-2025/c-5-determinacion-cuota-ingresar/bonificacion-cuota-ceuta-melilla.html","tier":"A"},"note":"AEAT counted as tier A here because the Agencia Estatal de Administración Tributaria is the tax administration that manages these taxes in Ceuta and Melilla (no ceded regional agency). AEAT text is the 2025 campaign edition; the legal provision is unchanged for 2026 in the consolidated law. The same proportional bonificación carries over to the solidarity tax (Ley 38/2022 art. 3.Catorce)."},"inheritance_children_relief":{"value":"99% bonificación of the quota for groups I and II if the deceased was resident in Ceuta or Melilla at death and for the 5 prior years (50% for other heirs)","unit":"text","text":"On inheritances where the deceased had habitual residence in Ceuta or Melilla at death and for the previous five years, the quota is reduced by a 50% bonificación, raised to 99% for heirs in groups I and II such as children (Ley 29/1987 art. 23 bis.1).","basis":"Ley 29/1987 art. 23 bis.1 (as amended by Ley 62/2003)","source":{"name":"BOE consolidated text, Ley 29/1987 Impuesto sobre Sucesiones y Donaciones","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT, Instrucciones modelo 650, casilla 50","url":"https://sede.agenciatributaria.gob.es/static_files/Sede/Procedimiento_ayuda/G702/Instrucciones_mod650_es_es.pdf","tier":"A"},"note":"AEAT counted as tier A here because the Agencia Estatal de Administración Tributaria is the tax administration that manages these taxes in Ceuta and Melilla (no ceded regional agency). AEAT text is the 2025 campaign edition; the legal provision is unchanged for 2026 in the consolidated law. Regional (autonomous community) bonificaciones are marked not applicable for Ceuta and Melilla in the same instructions."},"inheritance_spouse_relief":{"value":"99% bonificación of the quota (group II) under the same 5-year residence condition","unit":"text","text":"A surviving spouse (group II) inheriting from a person resident in Ceuta or Melilla at death and for the previous five years gets a 99% bonificación of the inheritance tax quota (Ley 29/1987 art. 23 bis.1).","basis":"Ley 29/1987 art. 23 bis.1","source":{"name":"BOE consolidated text, Ley 29/1987 Impuesto sobre Sucesiones y Donaciones","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT, Instrucciones modelo 650, casilla 50","url":"https://sede.agenciatributaria.gob.es/static_files/Sede/Procedimiento_ayuda/G702/Instrucciones_mod650_es_es.pdf","tier":"A"},"note":"AEAT counted as tier A here because the Agencia Estatal de Administración Tributaria is the tax administration that manages these taxes in Ceuta and Melilla (no ceded regional agency). AEAT text is the 2025 campaign edition; the legal provision is unchanged for 2026 in the consolidated law."}}},"ES-ML":{"id":"ES-ML","name":"Melilla","capital":"Melilla","aliases":[],"regime":"common","official":{"regime":{"value":"common","unit":"text","text":"Melilla is an autonomous city: the state rules apply to income, wealth, inheritance and gift tax, with specific Ceuta and Melilla reliefs set in the state laws, and the AEAT manages these taxes there.","basis":"Ley 35/2006 DA 32 and art. 68.4; Ley 19/1991 art. 33; Ley 29/1987 art. 23 bis","source":{"name":"BOE consolidated text, Ley 35/2006 IRPF (last update published 11/11/2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT, Instrucciones modelo 650 (Ceuta y Melilla filing at AEAT delegations)","url":"https://sede.agenciatributaria.gob.es/static_files/Sede/Procedimiento_ayuda/G702/Instrucciones_mod650_es_es.pdf","tier":"A"},"note":"AEAT counted as tier A here because the Agencia Estatal de Administración Tributaria is the tax administration that manages these taxes in Ceuta and Melilla (no ceded regional agency). AEAT text is the 2025 campaign edition; the legal provision is unchanged for 2026 in the consolidated law."},"irpf_regional_top_rate_pct":{"value":22.5,"unit":"pct","text":"A resident of Melilla pays the regional half of income tax on the scale of article 65 of Ley 35/2006 (additional provision 32), whose top rate is 22.50% above EUR 60,000 of general taxable income in 2026.","basis":"Ley 35/2006 DA 32 and art. 65","source":{"name":"BOE consolidated text, Ley 35/2006 IRPF (last update published 11/11/2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT Manual práctico IRPF 2025, Escala autonómica para residentes en Ceuta o Melilla","url":"https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c15-calculo-impuesto-determinacion-cuotas-integras/gravamen-base-liquidable-general/gravamen-autonomico/especialidad-escala-autonomica-contribuyentes.html","tier":"A"},"note":"AEAT counted as tier A here because the Agencia Estatal de Administración Tributaria is the tax administration that manages these taxes in Ceuta and Melilla (no ceded regional agency). AEAT text is the 2025 campaign edition; the legal provision is unchanged for 2026 in the consolidated law."},"irpf_regional_top_bracket_eur":{"value":60000,"unit":"eur","text":"For a resident of Melilla the top rate of the regional half of income tax applies from EUR 60,000 of general taxable income (Ley 35/2006 art. 65 via DA 32).","basis":"Ley 35/2006 DA 32 and art. 65","source":{"name":"BOE consolidated text, Ley 35/2006 IRPF (last update published 11/11/2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT Manual práctico IRPF 2025, Ceuta o Melilla scale","url":"https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c15-calculo-impuesto-determinacion-cuotas-integras/gravamen-base-liquidable-general/gravamen-autonomico/especialidad-escala-autonomica-contribuyentes.html","tier":"A"},"note":"AEAT counted as tier A here because the Agencia Estatal de Administración Tributaria is the tax administration that manages these taxes in Ceuta and Melilla (no ceded regional agency). AEAT text is the 2025 campaign edition; the legal provision is unchanged for 2026 in the consolidated law."},"irpf_combined_top_rate_pct":{"value":47,"unit":"pct","text":"Computed only from the state general top rate (24.50%, Ley 35/2006 art. 63) and the Melilla regional-half top rate (22.50%), the combined top scale rate for a Melilla resident in 2026 is 47.00%, before the 60% deduction for income obtained in Ceuta or Melilla.","basis":"Ley 35/2006 arts. 63, 65 and DA 32","source":{"name":"BOE consolidated text, Ley 35/2006 IRPF (last update published 11/11/2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT Manual práctico IRPF 2025, Ceuta o Melilla scale","url":"https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c15-calculo-impuesto-determinacion-cuotas-integras/gravamen-base-liquidable-general/gravamen-autonomico/especialidad-escala-autonomica-contribuyentes.html","tier":"A"},"note":"Computed figure; state 24.50% applies above EUR 300,000 (Ley 35/2006 art. 63, read 2026-11-14). State scale corroboration sits in the federal claims."},"irpf_ceuta_melilla_deduction":{"value":60,"unit":"pct","text":"A taxpayer resident in Melilla deducts 60% of the part of the combined state and regional income tax quota that corresponds to income obtained in Ceuta or Melilla; after three years of residence, income from elsewhere also qualifies up to the net amount obtained in the cities, if at least one third of net wealth is located there (Ley 35/2006 art. 68.4).","basis":"Ley 35/2006 art. 68.4","source":{"name":"BOE consolidated text, Ley 35/2006 IRPF (last update published 11/11/2026)","url":"https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT Manual práctico IRPF 2025, Deducción por rentas obtenidas en Ceuta o Melilla, modalidades","url":"https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c16-deducciones-generales-cuota/deduccion-rentas-obtenidas-ceuta-melilla/modalidades.html","tier":"A"},"note":"AEAT counted as tier A here because the Agencia Estatal de Administración Tributaria is the tax administration that manages these taxes in Ceuta and Melilla (no ceded regional agency). AEAT text is the 2025 campaign edition; the legal provision is unchanged for 2026 in the consolidated law. Art. 68.4.3 lists which income counts as obtained in Ceuta or Melilla (work performed there, local property, activities carried on there, local deposits, among others). Non-residents get the 60% only on some local income. For 2026 Ceuta also has a 10% reduction in simplified direct estimation and modules (DA 64, RDL 22/2026)."},"wealth_tax_relief_pct":{"value":75,"unit":"pct","text":"Wealth tax payers get a 75% bonificación on the part of the quota corresponding to assets and rights located in Ceuta and Melilla; for non-residents of the cities it applies only to shares in entities domiciled and with their corporate purpose there, or permanent establishments there (Ley 19/1991 art. 33).","basis":"Ley 19/1991 art. 33","source":{"name":"BOE consolidated text, Ley 19/1991 Impuesto sobre el Patrimonio","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT Manual práctico Patrimonio 2025, Bonificación de la cuota en Ceuta y Melilla","url":"https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/patrimonio-2025/c-5-determinacion-cuota-ingresar/bonificacion-cuota-ceuta-melilla.html","tier":"A"},"note":"AEAT counted as tier A here because the Agencia Estatal de Administración Tributaria is the tax administration that manages these taxes in Ceuta and Melilla (no ceded regional agency). AEAT text is the 2025 campaign edition; the legal provision is unchanged for 2026 in the consolidated law. The same proportional bonificación carries over to the solidarity tax (Ley 38/2022 art. 3.Catorce)."},"inheritance_children_relief":{"value":"99% bonificación of the quota for groups I and II if the deceased was resident in Ceuta or Melilla at death and for the 5 prior years (50% for other heirs)","unit":"text","text":"On inheritances where the deceased had habitual residence in Ceuta or Melilla at death and for the previous five years, the quota is reduced by a 50% bonificación, raised to 99% for heirs in groups I and II such as children (Ley 29/1987 art. 23 bis.1).","basis":"Ley 29/1987 art. 23 bis.1 (as amended by Ley 62/2003)","source":{"name":"BOE consolidated text, Ley 29/1987 Impuesto sobre Sucesiones y Donaciones","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT, Instrucciones modelo 650, casilla 50","url":"https://sede.agenciatributaria.gob.es/static_files/Sede/Procedimiento_ayuda/G702/Instrucciones_mod650_es_es.pdf","tier":"A"},"note":"AEAT counted as tier A here because the Agencia Estatal de Administración Tributaria is the tax administration that manages these taxes in Ceuta and Melilla (no ceded regional agency). AEAT text is the 2025 campaign edition; the legal provision is unchanged for 2026 in the consolidated law. Regional (autonomous community) bonificaciones are marked not applicable for Ceuta and Melilla in the same instructions."},"inheritance_spouse_relief":{"value":"99% bonificación of the quota (group II) under the same 5-year residence condition","unit":"text","text":"A surviving spouse (group II) inheriting from a person resident in Ceuta or Melilla at death and for the previous five years gets a 99% bonificación of the inheritance tax quota (Ley 29/1987 art. 23 bis.1).","basis":"Ley 29/1987 art. 23 bis.1","source":{"name":"BOE consolidated text, Ley 29/1987 Impuesto sobre Sucesiones y Donaciones","url":"https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141","tier":"A","read_date":"2026-11-14"},"confirmed_by":{"name":"AEAT, Instrucciones modelo 650, casilla 50","url":"https://sede.agenciatributaria.gob.es/static_files/Sede/Procedimiento_ayuda/G702/Instrucciones_mod650_es_es.pdf","tier":"A"},"note":"AEAT counted as tier A here because the Agencia Estatal de Administración Tributaria is the tax administration that manages these taxes in Ceuta and Melilla (no ceded regional agency). AEAT text is the 2025 campaign edition; the legal provision is unchanged for 2026 in the consolidated law."}}}},"corridors":[{"id":"catalonia-to-madrid","from":{"unit":"ES-CT"},"to":{"unit":"ES-MD"},"irpf_regional_top_rate_pct":{"from":25.5,"to":20.5,"difference":-5},"irpf_combined_top_rate_pct":{"from":50,"to":45,"difference":-5},"wealth_tax_relief_pct":{"from":null,"to":null,"difference":null},"wealth_tax_top_rate_pct":{"from":3.48,"to":null,"difference":null}},{"id":"andalusia-to-madrid","from":{"unit":"ES-AN"},"to":{"unit":"ES-MD"},"irpf_regional_top_rate_pct":{"from":22.5,"to":20.5,"difference":-2},"irpf_combined_top_rate_pct":{"from":47,"to":45,"difference":-2},"wealth_tax_relief_pct":{"from":null,"to":null,"difference":null},"wealth_tax_top_rate_pct":{"from":3.5,"to":null,"difference":null}},{"id":"catalonia-to-andalusia","from":{"unit":"ES-CT"},"to":{"unit":"ES-AN"},"irpf_regional_top_rate_pct":{"from":25.5,"to":22.5,"difference":-3},"irpf_combined_top_rate_pct":{"from":50,"to":47,"difference":-3},"wealth_tax_relief_pct":{"from":null,"to":null,"difference":null},"wealth_tax_top_rate_pct":{"from":3.48,"to":3.5,"difference":0.02}},{"id":"madrid-to-andalusia","from":{"unit":"ES-MD"},"to":{"unit":"ES-AN"},"irpf_regional_top_rate_pct":{"from":20.5,"to":22.5,"difference":2},"irpf_combined_top_rate_pct":{"from":45,"to":47,"difference":2},"wealth_tax_relief_pct":{"from":null,"to":null,"difference":null},"wealth_tax_top_rate_pct":{"from":null,"to":3.5,"difference":null}}],"withheld":[{"field":"federal.solidarity_tax.rates","note":"Only one source readable: the BOE consolidated text. No AEAT page or manual reachable on 2026-11-14 reproduces the ITSGF scale (Modelo 718 pages carry no rates; Manual Patrimonio 2025 has no ITSGF scale). Hacienda unreachable."},{"field":"federal.solidarity_tax.wealth_tax_deduction","note":"Only one source readable confirming the deduction rule itself. The AEAT Patrimonio 2025 manual describes regional bonificaciones computed against the ITSGF quota but does not state the art. 3.Quince deduction in terms."},{"field":"federal.inheritance_state_rules.nonresident_scope_history","note":"Only one source readable for the dates and the EU/EEA versus all-non-residents scope. BOE amendment notes show DF 3 Ley 26/2014 (in force 01/01/2015) and art. 4.6 Ley 11/2021 (in force 11/07/2021); the current text no longer limits the option to EU/EEA residents. No AEAT page found stating the history."},{"field":"federal.inheritance_state_rules.residents_connecting_factor","note":"Only one source readable. Ley 29/1987 DA 2.Uno.2 repeats the five-year test for residents, but that is the same publisher; no AEAT page reachable states the ISD connecting factors."},{"field":"units.ES-MD.wealth_tax_top_rate_pct","note":"Inferred from the absence of a scale in the Madrid law plus the state default; the Madrid tax agency page gives no scale, so there is no second positive tier A statement. Hacienda Tributación Autonómica 2026 was unreachable."},{"field":"units.ES-VC.irpf_regional_top_rate_pct","note":"Withheld: only one tier A source readable. The Agència Tributària Valenciana (atv.gva.es) refused or timed out on every route, and Hacienda Tributación Autonómica 2026 was unreachable. Tier B commentary (guiafiscal, Cuatrecasas, Garrigues) agrees with the law reading. Ley 5/2026 DT 3 sets a further scale from 1 January 2027 with a top rate of 29.25%."},{"field":"units.ES-VC.irpf_regional_top_bracket_eur","note":"Withheld: only one tier A source readable. The Agència Tributària Valenciana (atv.gva.es) refused or timed out on every route, and Hacienda Tributación Autonómica 2026 was unreachable. Tier B commentary (guiafiscal, Cuatrecasas, Garrigues) agrees with the law reading."},{"field":"units.ES-VC.irpf_combined_top_rate_pct","note":"Regional input withheld; Computed only from the regional top rate and the state top rate in Ley 35/2006 art. 63.1 (24.5% above EUR 300,000, BOE consolidated text read 2026-11-14). The state figure is a federal claim owned by another group; status mirrors it, so this stays withheld until federal.irpf_state_top_rate_pct is published, then it can be published unchanged."},{"field":"units.ES-VC.wealth_tax_exempt_minimum_eur","note":"Withheld: only one tier A source readable. The Agència Tributària Valenciana (atv.gva.es) refused or timed out on every route, and Hacienda Tributación Autonómica 2026 was unreachable. Tier B commentary (guiafiscal, Cuatrecasas, Garrigues) agrees with the law reading. The BOE note does not state the effective date of art. 19; tier B sources disagree on whether it applies to the 31 December 2026 accrual. Previous figure EUR 1,000,000 (Ley 5/2025, from 31 December 2025)."},{"field":"units.ES-VC.wealth_tax_relief_pct","note":"Withheld: only one tier A source readable. The Agència Tributària Valenciana (atv.gva.es) refused or timed out on every route, and Hacienda Tributación Autonómica 2026 was unreachable. Tier B commentary (guiafiscal, Cuatrecasas, Garrigues) agrees with the law reading."},{"field":"units.ES-VC.wealth_tax_top_rate_pct","note":"Withheld: only one tier A source readable. The Agència Tributària Valenciana (atv.gva.es) refused or timed out on every route, and Hacienda Tributación Autonómica 2026 was unreachable. Tier B commentary (guiafiscal, Cuatrecasas, Garrigues) agrees with the law reading."},{"field":"units.ES-VC.inheritance_children_relief","note":"Withheld: only one tier A source readable. The Agència Tributària Valenciana (atv.gva.es) refused or timed out on every route, and Hacienda Tributación Autonómica 2026 was unreachable. Tier B commentary (guiafiscal, Cuatrecasas, Garrigues) agrees with the law reading."},{"field":"units.ES-VC.inheritance_spouse_relief","note":"Withheld: only one tier A source readable. The Agència Tributària Valenciana (atv.gva.es) refused or timed out on every route, and Hacienda Tributación Autonómica 2026 was unreachable. Tier B commentary (guiafiscal, Cuatrecasas, Garrigues) agrees with the law reading."},{"field":"units.ES-VC.gift_children_relief","note":"Withheld: only one tier A source readable. The Agència Tributària Valenciana (atv.gva.es) refused or timed out on every route, and Hacienda Tributación Autonómica 2026 was unreachable. Tier B commentary (guiafiscal, Cuatrecasas, Garrigues) agrees with the law reading. Small cash gifts up to EUR 4,000 in three years may use a qualified electronic signature instead of a public document."},{"field":"units.ES-AN.wealth_tax_exempt_minimum_eur","note":"Inferred from the state default plus the regional law setting a minimum only for disabled taxpayers; no second positive tier A statement of the EUR 700,000 general figure for Andalusia was readable (the Junta 2026 PBF mentions only the disability minimum)."},{"field":"units.ES-IB.irpf_regional_top_rate_pct","note":"Withheld: only one tier A source readable. The ATIB Mesures fiscals page (read via browser) lists regional measures but gives no IRPF scale or wealth tax figures; AEAT manages these taxes and its manuals are tier B; Hacienda Tributación Autonómica 2026 was unreachable. Tier B commentary (taxdown, guiafiscal) agrees with the law reading."},{"field":"units.ES-IB.irpf_regional_top_bracket_eur","note":"Withheld: only one tier A source readable. The ATIB Mesures fiscals page (read via browser) lists regional measures but gives no IRPF scale or wealth tax figures; AEAT manages these taxes and its manuals are tier B; Hacienda Tributación Autonómica 2026 was unreachable. Tier B commentary (taxdown, guiafiscal) agrees with the law reading."},{"field":"units.ES-IB.irpf_combined_top_rate_pct","note":"Regional input withheld; Computed only from the regional top rate and the state top rate in Ley 35/2006 art. 63.1 (24.5% above EUR 300,000, BOE consolidated text read 2026-11-14). The state figure is a federal claim owned by another group; status mirrors it, so this stays withheld until federal.irpf_state_top_rate_pct is published, then it can be published unchanged."},{"field":"units.ES-IB.wealth_tax_exempt_minimum_eur","note":"Withheld: only one tier A source readable. The ATIB Mesures fiscals page (read via browser) lists regional measures but gives no IRPF scale or wealth tax figures; AEAT manages these taxes and its manuals are tier B; Hacienda Tributación Autonómica 2026 was unreachable. Tier B commentary (taxdown, guiafiscal) agrees with the law reading."},{"field":"units.ES-IB.wealth_tax_relief_pct","note":"Withheld: only one tier A source readable. The ATIB Mesures fiscals page (read via browser) lists regional measures but gives no IRPF scale or wealth tax figures; AEAT manages these taxes and its manuals are tier B; Hacienda Tributación Autonómica 2026 was unreachable. Tier B commentary (taxdown, guiafiscal) agrees with the law reading."},{"field":"units.ES-IB.wealth_tax_top_rate_pct","note":"Withheld: only one tier A source readable. The ATIB Mesures fiscals page (read via browser) lists regional measures but gives no IRPF scale or wealth tax figures; AEAT manages these taxes and its manuals are tier B; Hacienda Tributación Autonómica 2026 was unreachable. Tier B commentary (taxdown, guiafiscal) agrees with the law reading."},{"field":"units.ES-IB.inheritance_spouse_relief","note":"The law puts spouses in group II and applies the 100% bonificación to groups I and II, but the ATIB page glosses group II only as descendants of 21 or over, so it does not positively confirm the spouse; only one tier A source confirms the spouse case."},{"field":"units.ES-CN.irpf_regional_top_rate_pct","note":"Withheld: only one tier A source readable for this figure. The Agencia Tributaria Canaria pages confirm that a bonificación exists for the groups concerned but do not state the percentage or reductions; IRPF is managed by AEAT (tier B); Hacienda Tributación Autonómica 2026 was unreachable."},{"field":"units.ES-CN.irpf_regional_top_bracket_eur","note":"Withheld: only one tier A source readable for this figure. The Agencia Tributaria Canaria pages confirm that a bonificación exists for the groups concerned but do not state the percentage or reductions; IRPF is managed by AEAT (tier B); Hacienda Tributación Autonómica 2026 was unreachable."},{"field":"units.ES-CN.irpf_combined_top_rate_pct","note":"Regional input withheld; Computed only from the regional top rate and the state top rate in Ley 35/2006 art. 63.1 (24.5% above EUR 300,000, BOE consolidated text read 2026-11-14). The state figure is a federal claim owned by another group; status mirrors it, so this stays withheld until federal.irpf_state_top_rate_pct is published, then it can be published unchanged."},{"field":"units.ES-CN.wealth_tax_relief_pct","note":"Inferred from the absence of a bonificación in the law; the ATC Patrimonio page lists none but does not state that none exists."},{"field":"units.ES-CN.wealth_tax_top_rate_pct","note":"Inferred from absence plus the state default; no second positive tier A statement."},{"field":"units.ES-CN.inheritance_children_relief","note":"Withheld: only one tier A source readable for this figure. The Agencia Tributaria Canaria pages confirm that a bonificación exists for the groups concerned but do not state the percentage or reductions; IRPF is managed by AEAT (tier B); Hacienda Tributación Autonómica 2026 was unreachable. Tier B search summaries mention a EUR 55,000 cap for groups II and III; the BOE consolidated art. 24 ter (updated 29/12/2025) shows no cap, so the cap reading looks like the pre 2023 rule."},{"field":"units.ES-CN.inheritance_spouse_relief","note":"Withheld: only one tier A source readable for this figure. The Agencia Tributaria Canaria pages confirm that a bonificación exists for the groups concerned but do not state the percentage or reductions; IRPF is managed by AEAT (tier B); Hacienda Tributación Autonómica 2026 was unreachable."},{"field":"units.ES-CN.gift_children_relief","note":"Withheld: only one tier A source readable for this figure. The Agencia Tributaria Canaria pages confirm that a bonificación exists for the groups concerned but do not state the percentage or reductions; IRPF is managed by AEAT (tier B); Hacienda Tributación Autonómica 2026 was unreachable."},{"field":"units.ES-AR.wealth_tax_relief_pct","note":"Withheld: the law shows no general bonificación, but the agency page does not confirm the absence. Not stated by a second tier-A source."},{"field":"units.ES-AS.irpf_regional_top_rate_pct","note":"Withheld under the two tier-A rule: the consolidated law and the amending act agree (26% above EUR 175,000; previously 25.5%), but both are the same legal text and the Asturias tax agency (Servicios Tributarios del Principado) publishes no IRPF page. Ley 3/2025 entered into force the day after BOPA publication (3 Dec 2025). Ready to publish if the coordinator accepts the amending act as the second source."},{"field":"units.ES-AS.irpf_regional_top_bracket_eur","note":"Withheld for the same reason as the top rate."},{"field":"units.ES-AS.irpf_combined_top_rate_pct","note":"Withheld because the regional input is withheld. Arithmetic: 24.5 + 26.0, reached above EUR 300,000."},{"field":"units.ES-AS.wealth_tax_relief_pct","note":"Withheld: law shows no general bonificación; the agency guide does not confirm the absence."},{"field":"units.ES-AS.inheritance_children_relief","note":"Withheld: only one tier-A source readable. The agency's Beneficios fiscales and Guía del Impuesto pages load their content dynamically and returned no figures to a plain fetch."},{"field":"units.ES-AS.inheritance_spouse_relief","note":"Withheld: same reason as children relief."},{"field":"units.ES-AS.gift_children_relief","note":"Withheld: only one tier-A source readable (agency pages dynamic)."},{"field":"units.ES-CB.irpf_regional_top_rate_pct","note":"Withheld: only one tier-A source readable. The Agencia Cántabra de Administración Tributaria site did not resolve from any route (DNS failure). REAF (tier B) agrees with 24.5%."},{"field":"units.ES-CB.irpf_regional_top_bracket_eur","note":"Withheld: only one tier-A source readable. The Agencia Cántabra de Administración Tributaria site did not resolve from any route (DNS failure)."},{"field":"units.ES-CB.irpf_combined_top_rate_pct","note":"Withheld because the regional input is withheld."},{"field":"units.ES-CB.wealth_tax_exempt_minimum_eur","note":"Withheld: only one tier-A source readable. The Agencia Cántabra de Administración Tributaria site did not resolve from any route (DNS failure)."},{"field":"units.ES-CB.wealth_tax_relief_pct","note":"Withheld: only one tier-A source readable. The Agencia Cántabra de Administración Tributaria site did not resolve from any route (DNS failure). Note the REAF reading and the law's partial carve-out describe the same mechanism differently; resolve with the agency source."},{"field":"units.ES-CB.wealth_tax_top_rate_pct","note":"Withheld: only one tier-A source readable. The Agencia Cántabra de Administración Tributaria site did not resolve from any route (DNS failure)."},{"field":"units.ES-CB.inheritance_children_relief","note":"Withheld: only one tier-A source readable. The Agencia Cántabra de Administración Tributaria site did not resolve from any route (DNS failure)."},{"field":"units.ES-CB.inheritance_spouse_relief","note":"Withheld: only one tier-A source readable. The Agencia Cántabra de Administración Tributaria site did not resolve from any route (DNS failure)."},{"field":"units.ES-CB.gift_children_relief","note":"Withheld: only one tier-A source readable. The Agencia Cántabra de Administración Tributaria site did not resolve from any route (DNS failure)."},{"field":"units.ES-EX.irpf_regional_top_rate_pct","note":"Withheld under the two tier-A rule: consolidated law and the amending act in the DOE agree (25% above EUR 120,200; lower brackets changed for 2026), but no agency page states the scale (the Portal Tributario renta page covers 2025 and links to AEAT). Ready to publish if the amending act is accepted as the second source."},{"field":"units.ES-EX.irpf_regional_top_bracket_eur","note":"Withheld, same reason as the top rate."},{"field":"units.ES-EX.irpf_combined_top_rate_pct","note":"Withheld because the regional input is withheld."},{"field":"units.ES-EX.wealth_tax_exempt_minimum_eur","note":"Withheld: only one tier-A source readable. The Junta de Extremadura Portal Tributario has no wealth tax page, and its reductions and bonificaciones documents returned a server error."},{"field":"units.ES-EX.wealth_tax_relief_pct","note":"Withheld: only one tier-A source readable. The Junta de Extremadura Portal Tributario has no wealth tax page, and its reductions and bonificaciones documents returned a server error. REAF (tier B) agrees. No solidarity-tax carve-out appears in the Extremadura text, unlike Cantabria and Galicia; the state solidarity tax still applies to net wealth above EUR 3,000,000 (federal claim)."},{"field":"units.ES-EX.wealth_tax_top_rate_pct","note":"Withheld: only one tier-A source readable. The Junta de Extremadura Portal Tributario has no wealth tax page, and its reductions and bonificaciones documents returned a server error."},{"field":"units.ES-GA.irpf_regional_top_rate_pct","note":"Withheld: only one tier-A source readable. Galicia's tax agency (ATRIGA) publishes no IRPF or wealth tax page, as both taxes are managed by the state agency."},{"field":"units.ES-GA.irpf_regional_top_bracket_eur","note":"Withheld: only one tier-A source readable. Galicia's tax agency (ATRIGA) publishes no IRPF or wealth tax page, as both taxes are managed by the state agency."},{"field":"units.ES-GA.irpf_combined_top_rate_pct","note":"Withheld because the regional input is withheld."},{"field":"units.ES-GA.wealth_tax_exempt_minimum_eur","note":"Withheld: only one tier-A source readable. Galicia's tax agency (ATRIGA) publishes no IRPF or wealth tax page, as both taxes are managed by the state agency."},{"field":"units.ES-GA.wealth_tax_relief_pct","note":"Withheld: only one tier-A source readable. Galicia's tax agency (ATRIGA) publishes no IRPF or wealth tax page, as both taxes are managed by the state agency. Reading conflict to resolve: the law keeps a 50% bonificación but nets the solidarity tax against it, which REAF summarises as deactivation."},{"field":"units.ES-GA.wealth_tax_top_rate_pct","note":"Withheld: only one tier-A source readable. Galicia's tax agency (ATRIGA) publishes no IRPF or wealth tax page, as both taxes are managed by the state agency."},{"field":"units.ES-MC.irpf_regional_top_rate_pct","note":"Withheld under the coordinator rule (two tier-A sources). The law is read; the Agencia Tributaria de la Región de Murcia site answered with a bot-check page (Radware) and was not passed; hacienda.gob.es Tributación Autonómica 2026 unreachable. Law and AEAT 2025 manual agree (five brackets: 9.50, 11.20, 13.30, 17.90, 22.50). A secondary site mentions a 2026 partial deflation in Murcia that we could not confirm in the BOE consolidated text (last update 24/07/2025); check the BORM for any 2026 Murcia tax law."},{"field":"units.ES-MC.irpf_regional_top_bracket_eur","note":"Withheld under the coordinator rule (two tier-A sources). The law is read; the Agencia Tributaria de la Región de Murcia site answered with a bot-check page (Radware) and was not passed; hacienda.gob.es Tributación Autonómica 2026 unreachable."},{"field":"units.ES-MC.irpf_combined_top_rate_pct","note":"Withheld because the regional input figure is withheld. Note the state scale reaches 24.50% only above EUR 300,000, while Murcia's 22.50% starts at EUR 60,000."},{"field":"units.ES-MC.wealth_tax_exempt_minimum_eur","note":"Withheld under the coordinator rule (two tier-A sources). The law is read; the Agencia Tributaria de la Región de Murcia site answered with a bot-check page (Radware) and was not passed; hacienda.gob.es Tributación Autonómica 2026 unreachable. Both readings are from law texts; no agency confirmation for 2026 that Murcia has not reintroduced a minimum."},{"field":"units.ES-MC.wealth_tax_relief_pct","note":"Withheld under the coordinator rule (two tier-A sources). The law is read; the Agencia Tributaria de la Región de Murcia site answered with a bot-check page (Radware) and was not passed; hacienda.gob.es Tributación Autonómica 2026 unreachable. Ley 38/2022 art. 3 is extended while the regional financing reform is pending (RDL 8/2023 DA 5.2), so the solidarity tax is in force in 2026."},{"field":"units.ES-MC.wealth_tax_top_rate_pct","note":"Withheld under the coordinator rule (two tier-A sources). The law is read; the Agencia Tributaria de la Región de Murcia site answered with a bot-check page (Radware) and was not passed; hacienda.gob.es Tributación Autonómica 2026 unreachable."},{"field":"units.ES-MC.inheritance_children_relief","note":"Withheld under the coordinator rule (two tier-A sources). The law is read; the Agencia Tributaria de la Región de Murcia site answered with a bot-check page (Radware) and was not passed; hacienda.gob.es Tributación Autonómica 2026 unreachable. Secondary sites agree (99% for groups I and II); not counted."},{"field":"units.ES-MC.inheritance_spouse_relief","note":"Withheld under the coordinator rule (two tier-A sources). The law is read; the Agencia Tributaria de la Región de Murcia site answered with a bot-check page (Radware) and was not passed; hacienda.gob.es Tributación Autonómica 2026 unreachable."},{"field":"units.ES-MC.gift_children_relief","note":"Withheld under the coordinator rule (two tier-A sources). The law is read; the Agencia Tributaria de la Región de Murcia site answered with a bot-check page (Radware) and was not passed; hacienda.gob.es Tributación Autonómica 2026 unreachable."},{"field":"units.ES-RI.irpf_regional_top_rate_pct","note":"Withheld under the coordinator rule (two tier-A sources). The law is read; larioja.org answered with a Cloudflare challenge page and was not passed; hacienda.gob.es Tributación Autonómica 2026 unreachable. Law (consolidated to 29/10/2026, art. 31 unchanged since 01/01/2024) and AEAT 2025 manual agree: nine brackets from 8.00% to 27.00%. Art. 31 ter provides automatic deflation only when La Rioja December CPI exceeds 3%, via a bill to Parliament."},{"field":"units.ES-RI.irpf_regional_top_bracket_eur","note":"Withheld under the coordinator rule (two tier-A sources). The law is read; larioja.org answered with a Cloudflare challenge page and was not passed; hacienda.gob.es Tributación Autonómica 2026 unreachable."},{"field":"units.ES-RI.irpf_combined_top_rate_pct","note":"Withheld because the regional input figure is withheld. The state 24.50% applies above EUR 300,000."},{"field":"units.ES-RI.wealth_tax_exempt_minimum_eur","note":"Withheld under the coordinator rule (two tier-A sources). The law is read; larioja.org answered with a Cloudflare challenge page and was not passed; hacienda.gob.es Tributación Autonómica 2026 unreachable."},{"field":"units.ES-RI.wealth_tax_relief_pct","note":"Withheld under the coordinator rule (two tier-A sources). The law is read; larioja.org answered with a Cloudflare challenge page and was not passed; hacienda.gob.es Tributación Autonómica 2026 unreachable. The solidarity tax is extended while the regional financing reform is pending (RDL 8/2023 DA 5.2), so the suspension applies in 2026."},{"field":"units.ES-RI.wealth_tax_top_rate_pct","note":"Withheld under the coordinator rule (two tier-A sources). The law is read; larioja.org answered with a Cloudflare challenge page and was not passed; hacienda.gob.es Tributación Autonómica 2026 unreachable. Absence of a regional scale was checked by reading the wealth tax chapter of the consolidated Ley 10/2017 (arts. 33 to 33 ter)."},{"field":"units.ES-RI.inheritance_children_relief","note":"Withheld under the coordinator rule (two tier-A sources). The law is read; larioja.org answered with a Cloudflare challenge page and was not passed; hacienda.gob.es Tributación Autonómica 2026 unreachable."},{"field":"units.ES-RI.inheritance_spouse_relief","note":"Withheld under the coordinator rule (two tier-A sources). The law is read; larioja.org answered with a Cloudflare challenge page and was not passed; hacienda.gob.es Tributación Autonómica 2026 unreachable."},{"field":"units.ES-RI.gift_children_relief","note":"Withheld under the coordinator rule (two tier-A sources). The law is read; larioja.org answered with a Cloudflare challenge page and was not passed; hacienda.gob.es Tributación Autonómica 2026 unreachable."},{"field":"units.ES-CE.wealth_tax_exempt_minimum_eur","note":"Only the law was read for this unit; the state figure is covered in the federal claims and can be mirrored from there once published."},{"field":"units.ES-CE.wealth_tax_top_rate_pct","note":"Only the law was read for this unit; mirror from the federal claims once published."},{"field":"units.ES-CE.gift_children_relief","note":"Only the law was read: the AEAT modelo 651 instructions URL tried did not return the PDF."},{"field":"units.ES-ML.wealth_tax_exempt_minimum_eur","note":"Only the law was read for this unit; the state figure is covered in the federal claims and can be mirrored from there once published."},{"field":"units.ES-ML.wealth_tax_top_rate_pct","note":"Only the law was read for this unit; mirror from the federal claims once published."},{"field":"units.ES-ML.gift_children_relief","note":"Only the law was read: the AEAT modelo 651 instructions URL tried did not return the PDF."},{"field":"units.ES-NC.irpf_savings_top_rate_pct","note":"Read in the law only; not checked in the manual."},{"field":"units.ES-NC.inheritance_children_relief","note":"Only the law was readable: the Hacienda Foral de Navarra ISD procedure pages (modelos 660, 661) give filing rules but no rates; the IRPF/Patrimonio manual does not cover ISD."},{"field":"units.ES-NC.inheritance_spouse_relief","note":"Only the law was readable (see children relief). Ley Foral 17/2025 repealed art. 3.4 and the wealth tax partner-equation provision from 2026; partner treatment should be rechecked."},{"field":"units.ES-NC.gift_children_relief","note":"Only the law was readable. Gifts to a spouse: flat 0.8% (art. 34.1.a.2)."},{"field":"units.ES-PV.irpf_top_bracket_eur.alava","note":"Two law texts agree on EUR 208,390 for 2026 (bulletin and consolidated text), but no foral agency page or guide for tax year 2026 was found; the agency's latest guide shows EUR 204,270 (2025 or 2024), which the 2026 budget law deflated by 2%. Withheld under the law plus agency rule until the 2026 agency guide appears (expected with the Renta 2026 campaign in spring 2027)."},{"field":"units.ES-PV.irpf_top_bracket_eur.bizkaia","note":"Two law texts agree on EUR 208,390 for 2026 (bulletin and consolidated text), but no foral agency page or guide for tax year 2026 was found; the agency's latest guide shows EUR 204,270 (2025 or 2024), which the 2026 budget law deflated by 2%. Withheld under the law plus agency rule until the 2026 agency guide appears (expected with the Renta 2026 campaign in spring 2027)."},{"field":"units.ES-PV.irpf_top_bracket_eur.gipuzkoa","note":"Two law texts agree on EUR 208,390 for 2026 (bulletin and consolidated text), but no foral agency page or guide for tax year 2026 was found; the agency's latest guide shows EUR 204,270 (2025 or 2024), which the 2026 budget law deflated by 2%. Withheld under the law plus agency rule until the 2026 agency guide appears (expected with the Renta 2026 campaign in spring 2027)."},{"field":"units.ES-PV.solidarity_tax.alava","note":"Only the law is readable. The foral scale starts at base liquidable EUR 3,200,000 with zero quota, so with the exempt minimum no ITSGF is due below a net wealth of EUR 3,200,000 plus the minimum. Read as the law prints it; not a computation."},{"field":"units.ES-PV.solidarity_tax.gipuzkoa","note":"Only the law is readable. The foral scale starts at base liquidable EUR 3,200,000 with zero quota, so with the exempt minimum no ITSGF is due below a net wealth of EUR 3,200,000 plus the minimum. Read as the law prints it; not a computation."},{"field":"units.ES-PV.inheritance_children_relief.bizkaia","note":"Only the law is readable; no Hacienda Foral de Bizkaia ISD guide was found. The foral regime has no age split between descendants and no 99% bonificación; the group also covers ascendants."},{"field":"units.ES-PV.inheritance_spouse_relief.bizkaia","note":"Only the law is readable; no Hacienda Foral de Bizkaia ISD guide was found."},{"field":"units.ES-PV.gift_children_relief.bizkaia","note":"Only the law is readable; no Hacienda Foral de Bizkaia ISD guide was found. Home-purchase gift conditions: self-assessment filed in time with a public or private document stating the money is for the donee's main home plus proof of transfer, and the home bought within 2 years. The Álava agency table predates the 2025 under-36 relief, so that part rests on the law only."},{"field":"units.ES-PV.inheritance_children_relief.gipuzkoa","note":"Only the law is readable; the Gipuzkoa updated text is the Hacienda's divulgation copy of the law, so it is not counted as a separate agency guide. The foral regime has no age split between descendants and no 99% bonificación; the group also covers ascendants."},{"field":"units.ES-PV.inheritance_spouse_relief.gipuzkoa","note":"Only the law is readable; the Gipuzkoa updated text is the Hacienda's divulgation copy of the law, so it is not counted as a separate agency guide."},{"field":"units.ES-PV.gift_children_relief.gipuzkoa","note":"Only the law is readable; the Gipuzkoa updated text is the Hacienda's divulgation copy of the law, so it is not counted as a separate agency guide. Home-purchase gift conditions: self-assessment filed in time with a public or private document stating the money is for the donee's main home plus proof of transfer, and the home bought within 2 years. The Álava agency table predates the 2025 under-36 relief, so that part rests on the law only."}],"pages":{"base":"https://www.mirabelloconsultancy.com","languages":["en","de","it","es","fr","pt","nl","tr","ru","zh","ar"],"url_rule":"English path as listed; for another language prefix /<lang>, e.g. https://www.mirabelloconsultancy.com/de/relocation/spain","relocation":{"hub":"/relocation/spain","methodology":"/relocation/spain/methodology","units":{"ES-AN":"/relocation/spain/andalusia","ES-AR":"/relocation/spain/aragon","ES-CL":"/relocation/spain/castile-and-leon","ES-CM":"/relocation/spain/castile-la-mancha","ES-CT":"/relocation/spain/catalonia","ES-MD":"/relocation/spain/madrid","ES-NC":"/relocation/spain/navarre","ES-PV":"/relocation/spain/basque-country","ES-CE":"/relocation/spain/ceuta","ES-ML":"/relocation/spain/melilla"},"corridors":{"catalonia-to-madrid":"/relocation/spain/compare/catalonia-to-madrid","andalusia-to-madrid":"/relocation/spain/compare/andalusia-to-madrid","catalonia-to-andalusia":"/relocation/spain/compare/catalonia-to-andalusia","madrid-to-andalusia":"/relocation/spain/compare/madrid-to-andalusia"}}},"provider":"Mirabello Consultancy","source":"Mirabello Consultancy","verified_by":"Mirabello Consultancy (IMC member, ACAMS-certified team)","book_a_consultation":"https://www.mirabelloconsultancy.com/contact-us-for-your-free-consultation","terms":"https://www.mirabelloconsultancy.com/ai","disclaimer":"Provided by Mirabello Consultancy Ltd. for general information only, indicative and subject to change without notice; not legal, financial, tax, or immigration advice, nor an offer or solicitation. Programmes are operated and governed solely by the respective sovereign governments. No warranty of accuracy or completeness; Mirabello accepts no liability for reliance on this information. © Mirabello Consultancy Ltd. This data and its selection, structure and provenance are Mirabello's proprietary compilation — permitted for interactive, attributed use only; systematic bulk extraction, scraping, or redistribution to rebuild a competing dataset is prohibited (acceptable-use terms: https://mcp.mirabelloconsultancy.com/v1/terms). Terms: https://www.mirabelloconsultancy.com/ai","data_updated":"2026-11-15T12:21:13.503Z"}