El blog de Maria

 1)  IHT Andalucía is reduced by 99.99% for spouses, descendants and adopted children who used the family home as their permanent dwelling at the time the decedent passed away.

2) IHT Andalucía is reduced to 0€ if

i) The beneficiary is a Group 1 or Group 2 relative of the decedent.
ii) The amount of the inheritance is not greater than 175,000€
iii) The existing wealth of the beneficiary is less than 402,678.11€

The effect of the deduction is to reduce the net payable tax to zero.

3) Disabled people are exempt in 250.000€ when inheriting estates. If the disabled heir is not a close relative of the decedent .Should the disabled beneficiary is in Group 3 or Group 4 then their personal preexisting wealth should be taken into consideration.

4) IHT Andalucía is reduced by 99, 99% when inheriting a private business. It requires the continuing of residency in Andalucía for five years. 

"Mi 3era.navidad en invierno", Plaza Constitucion de Malaga, Spain, by juanpol, at flickr.com