Inheritance and Gift Tax in the Community of Madrid
Impuesto sobre Sucesiones y Donaciones en la Comunidad de Madrid
The dates and amounts on this page apply until 2026-12-31; there may be a newer call or new rules. Check the official information.
Where to ask
Appointments at the tax office (c/ Manuel Cortina, 2): on gestiona.comunidad.madrid or by phone on 91 580 94 04, Monday to Friday except holidays, 8:00–15:30.
Official wording
A través del teléfono: 91 580 94 04Official sources
What it is
Inheritance tax (Impuesto sobre Sucesiones) is levied on what heirs and legatees receive when someone dies. It is declared by heirs and legatees, and also by beneficiaries of life insurance paid on death when the policyholder was someone else. It is filed in the Community of Madrid if the deceased had their usual residence here for the greatest number of days in the last five years. The deadline is six months from the death, extendable by another six months if the extension is requested in the first five months (with late-payment interest). Self-assessment (form 650) is compulsory, electronically at the Oficina Virtual Tributaria or in person with an appointment. Heirs in groups I and II (descendants, spouse, ascendants) get a 99 % reduction of the tax due; for deaths from 1 July 2025, siblings, uncles and aunts, nephews and nieces and 2nd- and 3rd-degree in-laws get a 50 % reduction.
Official wording
Son los herederos y legatarios los que tienen que declarar el Impuesto sobre Sucesiones por la herencia o legado que van a recibir.Official sources
- Where it applies
- Community of Madrid
Official information
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When
Within six months of the death. An extension of six more months can be requested before the first five have passed, paying late interest. It is filed in Madrid if the deceased lived there for most of the last five years.
Official wording
El plazo de presentación es de seis meses contados desde el día del fallecimiento del causanteOfficial sources
Steps
Step 1: Gather the certificates
First request the death certificate from the Civil Registry and, with it, the Last Wills certificate, which says whether there is a will and at which notary. If there is no will, a declaration of heirs before a notary is needed.
Official wording
Si el fallecido no dejó testamento se necesita la llamada "declaración de herederos".
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Step 2: Draw up the inventory
You can make a deed of declaration of inheritance before a notary, but it is not compulsory: a private document signed by all heirs with the inventory and valuation of the assets is valid.
Official wording
para liquidar el Impuesto sobre Sucesiones no es obligatorio acudir al Notario
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Step 3: File form 650
You can book an appointment for an officer to prepare the returns (online or on 91 580 94 04), sending the deed or document when booking. If you file yourself, one paid form 650 per heir, with the authorisation and ID copies of the others.
Official wording
tendrás que adjuntar el modelo 650 de autoliquidación por cada heredero ya pagado
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Documents
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🖨 Printable bilingual document card (you can show it at the counter)
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FAQ
How much do children, spouse or parents pay?
Heirs in groups I and II (descendants, spouse and ascendants) get a 99% reduction of the tax: they only pay 1%.
Official wording
Esto supone que sólo tendrán que ingresar el 1 por 100 de la cuota tributaria.Official sources
How is a flat valued?
By its Catastro reference value, unless the declared value is higher.
Official wording
será el valor de referencia previsto en la normativa reguladora del catastro inmobiliarioOfficial sources
Related procedures
Terms used on this page
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