ALBA CONSULTAS

Language Law and Integration in Spain
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Inheritance Tax

Inheritance tax in Spain can vary from 0% to as much as 81.6%. This will depend on combination of six factors:

  1. The relationship of the inheritor to the deceased. Spouses and children pay least, other family members pay some, and non-relatives pay most. Spain does not usually recognise "common-law" partnerships for tax purpose, treating a partnerĀ  as a non-relative.
  2. The residency status of the deceased and the inheritor. Those with residency of more than 6 months prior to the death pay less. Non-residents pay more.
  3. The autonomous region of domicile of the deceased and the inheritor. Under some circumstances, for example, Andalucian residents can receive a reduction of their inheritance tax of 99.9%.
  4. The structure of assets to be inherited. In some cases, creating Family Trusts or placing assets under the ownership of a company have advantages.
  5. The value of the estate bequeathed.
  6. The wealth of the inheritor.