Laws / 122/000283/0000
Impuesto estatal a herencias y donaciones de más de un millón
Private Member's BillCreates law. A bill proposed by a parliamentary group. If passed, it becomes binding law.EXP 122/000283/0000Tabled on May 22, 2026
Crea un nuevo impuesto estatal que grava las herencias y donaciones superiores a 1 millón de euros por heredero, con tipos impositivos progresivos del 7,65% al 34%. Permite deducir lo ya pagado en el Impuesto sobre Sucesiones y Donaciones autonómico y destina su recaudación a políticas de apoyo a personas vulnerables.
Summary written by AI from the text. It can be wrong: the official text is what counts. How we do it
It lapsed when the Cortes were dissolved for the election (6 October 2026): initiatives that had not finished their passage fall. To go ahead, it has to be tabled again in the new legislature.
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- Who it affects
- grandes fortunasbeneficiarios herencias