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El blog de Maria

Your daily Spanish Law reporter. Have it with a cafe con leche.

Legal tip 170. 4 conditions to pay 0 € for IHT in Andalucia
26 October 2009 @ 16:21

As expressed in a recent Andalusian decree dated September 2009: the reduction of the taxable amount will be total, which means you will be paying zero as IHT if:

Condition One) Being a resident in Andalucia:

Condition Two) you are, in respect to the deceased:

Group I: A descendant or an adopted children under twenty one.
Group II: A descendant or adopted children of more than twenty one years/old, a spouse, an ascendant or an adopter.

Or assimilated:

a. Domestic partnerships registered within the Register of partners of the Andalusian region. ( regarded as spouses)

b. Persons subject to a permanent or pre-adoptive foster care. ( regarded as adopted)

c. People who make a permanent or pre-adoptive foster care ( regarded as adopters)

Condition Three) IHT Taxable amount does not exceed 175,000 euros.

Condition Four) The preexisting patrimony of the taxpayer falls within the first tranche of the scale set out in Article 22 of Act 29/1987 of 18 December. (402.678, 11 €)

The amount of the reduction of the taxable amount will consist of a variable amount whose application determines a payable amount of zero.

Handicapped will pay 0€ if the IHT taxable amount does not exceed 250.000 €.


 Autumn. Aranjuez. Spain by Martius at


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Allen said:
07 November 2013 @ 09:34

We are retired and live in Spain, in Malaga, Andalucía, and have done, permanently since January 2006, with our 26 year old daughter, who is disabled.

We all hold Residencia and have done for seven years, and own our property outright.

I understand there is a 'Gift' process, whereby we can ‘Gift’ our house to our daughter and that we would possibly ? have to pay ‘Gift’ taxes and transfer fees etc to carry out this process legally. I have also read that as she is registered in Spain as disabled (69%), the tax threshold is higher for a disabled person.

My question is, if we legally make a gift of our house to our daughter, once completed, is this process permanent and irreversible and without any possibility, in the future, of anyone or any authority reversing the process later ?

I also need to be concretely re-assured that it is a safe and permanent solution. I do not wish to find out, after it is done, that it can be undone and transferred back by any legal process, for whatever reason, either here or in the UK.

Bringing up a disabled child is hard enough, the future is the most worrying thing to both myself and my wife. We just wish to iron clad our daughters future, that she is not caught up in legal processes she will not understand.

When the time comes and we are no longer here, she will be capable of living a simple life, on her own, with friends and relatives help. She loves Spain and would not wish to be taken back to the UK where she would undoubtedly be put in ‘care’ or similar.
We know that, for her, dealing with Inheritance Tax etc and future legalities would be something of a problem.

I await your reply and may I take this opportunity to thank you for your attention,


Wendy said:
08 November 2013 @ 09:58

I too am very interested in this question as I have a disabled son and live in Spain.

mariadecastro said:
08 November 2013 @ 10:06

Dear Allen:

Of course the gift that you make to your daughter is irreversible by any Authority.

Please let us know if you ever need help in ralation to your disabled daughter. We wil be very pleased to assist you with that.

Kindest regards,


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