Inheritance tax in Andalucia

I understand that , for tax residents, there is a 95% allowance against the inherited value of the main home of the deceased up to €122,606 per inheritor, provided that the beneficiary belongs to Group 1 or 2 . Does that mean, if I inherit my late husbands share of our home, I can take 122,606 of value of our home when calculating the value of the esate? What other allowances can a spoise claim in Andalucia? Is it likely that the European Court will make any ruling regarding the requirement for he surviving spouse to keep the main home for 10years?

 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. 

Maria- why has nothing been done for the unfortunate residents of Murcia,  where there are NO IHT allowances

How is Murcia allowed to do this when their rules are supposed to benefit the residents 

I thought there were going to be announcements that would lessen the massive differences between regions ?

Camposol:

I am afraid I cannot give to you an answer but just can say that I am sure IHT will be soon unified in the whole territory under, of course, equal parameters

Kindest,

María

Maria can you tell me how much the IHT would be approximately, in the following regions,in  this  situation.

A couple of state pensionsers  are tax resident in Spain

The husband dies, leaving all his worldwide assets to his wife in his UK will, and Spanish will.

His assets outside spain are worth £ 150000

Their jointly owned house in Spain, owned outright, has a catastral value of 140000 euros

the wife intends to return to the UK after the inheritance tax has been paid.

How much IHT would the wife pay in Murcia and in Andalucia?