Inheritance tax is not a national matter. It falls within the remit of each Autonomous Community
Sènakpon Gbassi - Avocat aux barreaux de Paris et d'Alicante (Espagne)
In France, inheritance tax is national. Article 796-0 bis of the General Tax Code has completely exempted the surviving spouse from inheritance tax since 22 August 2007.
In Spain, inheritance tax is the responsibility of each Autonomous Community. The surviving spouse and descendants are taxed, but they all benefit from tax allowances and reductions. Let us compare taxation in four Autonomous Communities for private and real estate assets worth €500,000, specifying that the surviving spouse, aged 90, receives the usufruct, while the couple's two children inherit the bare ownership in equal shares:
In Catalonia, pursuant to Article 2 of Law 19/2010 of 7 June 2010, in the version in force since 15 March 2024, the surviving spouse benefits from an allowance of €100,000 and a reduction of 99%. Descendants benefit from the same allowance but with a degressive reduction of 60% to 10%. Under these conditions, there is no tax liability for the surviving spouse but €4,997 for each of the children.
In Madrid, pursuant to Articles 21 and 25 of Legislative Decree 1/2010 of 21 October 2010, in the version in force since 25 June 2025, the surviving spouse, like each of the children, benefits from an allowance of €16,000 and a 99% reduction. The surviving spouse is taxable at €32.40, compared with €383.68 for each of the children.
In Murcia, pursuant to Law 29/1987 of 18 December 1987 and Article 20 of the Legislative Decree of 5 November 2010, the surviving spouse, like each of the children, benefits from an allowance of €15,956.87 and a tax reduction of 99%. The surviving spouse is taxable at €32.40, compared to €260.85 for each of the children.
In the Community of Valencia (Alicante, Castellón and Valencia) and in accordance with Articles 10 bis and 12 bis paragraph 1 of Law 13/1997 of 23/12, in the version in force since the reform of 22 November 2023, the surviving spouse, like each of the descendants, benefits from an allowance of €100,000 and a 99% tax reduction. Under these conditions, the surviving spouse is not taxed, while each of the descendants is taxed at €178.69.
When a French national dies leaving real estate, heirs or economic interests in Spain, the succession necessarily involves specific procedures with the Spanish authorities.
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Where a couple is married under a community property regime, the classification of an asset as separate or community property may have significant consequences, in particular in the event of succession, separation or patrimonial disputes.
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The deceased was resident in France and held financial assets in Spain, or vice versa
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