All EOS blogs All Spain blogs  Start your own blog Start your own blog 

El blog de Maria

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

Legal tip 653. Inheritance Tax Murcia. Reductions
14 December 2011 @ 20:57


A)  Group I: Descendants and adopted children under 21 years old: 15.956,87 Euros, plus 3.990,72 Euros for each year younger than 21 that the heirs Are. With a limit of reductions in 47.858,59 Euros.

B) Group II: Descendants and adopted children over 21 years old, spouses, ascendants and adopters:  15.956,87 Euros.

C) Group III: Collateral relatives (cousins, aunts, uncles…) in law ascendants and descendants. 7.993,46 euros.


47.858,59 euros to disabled people with handicap degree of 33-65%


150.253,03 Euros to disables people with a handicap degree of 65-100%


2.- LIFE INSURANCE AMOUNTS: will have a reduction of  9.195,49 euros if the relationship with the deceased is that of being spouse, ascendants, descendants, adopted or adopter.



3.- HABITUAL DWELLING: 95% reduction on taxable amount with a limit of 122.606,47 euros for each tax payer when inheriting the habitual dwelling of deceased, being this also the heir´s habitual dwelling and being the heir one of the following ones:  spouse, ascendants, descendants or collateral relative older than 65 years old who lived together with deceased for 2 years prior to this one´s death. 


Need to keep the house for 10 years


A new deduction was in force since January 2007 for group I and II relatives of 99% of the tax quota.



For group II relatives, there is a limit of 450.000 or to 600.000 if the heir is disabled in 65% or more.


There is also a reduction of 99% in the taxable amount when what is being inherited is a company in Murcia region.  

Salamanca Navidad

"Salamanca Navidad", Salamanca, Spain, by Jota Pe, at

Like 0


Only registered users can comment on this blog post. Please Sign In or Register now.


This site uses cookies. By continuing to browse you are agreeing to our use of cookies. More information here. x