Inheritance & gift tax (Impuesto de Sucesiones y Donaciones) — 6-month deadline

Why it matters

This is the big deadline. The tax is due within 6 months of death, and it is administered regionally — allowances and rates differ enormously between communities.

How to do it

1. Confirm which Comunidad Autónoma rules apply (usually the deceased's habitual residence).
2. Many regions give large reductions for close family — but you still usually must FILE even if little/no tax is due.
3. A 6-month extension can be requested within the first 5 months. Consider a gestor or lawyer — mistakes here are costly.
4. If there is property, the municipal plusvalía may also apply.

Do this first

• Request the Last Will certificate (Certificado de Últimas Voluntades)