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El blog de Maria

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

Legal tip 652. Inheritance Tax Andalucia. Reductions
12 December 2011 @ 11:44

 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. 


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Lyn said:
19 January 2013 @ 16:03

What about non-residents? What happened with the EU rules about discrimination against non-res?

Maria said:
21 January 2013 @ 13:44

Spain has still not fulfilled the obligations that the European Union has established against this discrimination but if you paid IHT under the unfair Law you can claim back for almost the full amount.

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