Inheritance in Spain, reductions on inheritance tax in Andalucía (I)

Spanish inheritance taxAre you the owner of a property in Spain? Then you must be aware that in the Autonomous Community of Andalusia you can apply for a series of reductions on the corresponding Spanish Inheritance tax base.

Reductions on the Inheritance tax base in Andalucía.

Certain relevant reductions will be applied onto the tax base of the inheritance and gift tax. In Andalusia, we must add on top of the general reduction also the so-called autonomous reductions as well as bonuses on top of the national reductions set out in the different autonomous regulation.

Bonuses on top of the general Spanish inheritance tax reductions

The general tax reduction bonuses are applied based on the following adjustments:


  1. A) Common-law partners registered at the Registry for De facto Partners of the Autonomous Community will be brought into line with marriages.
  1. B) Individuals in permanent foster care or pre-adoption will be equalised to adopted children.
  1. C) People who carry out foster care of pre-adoption will be equalised to adopters.

Reduction due to family relationship with the deceased

These are the most known general reductions of the Inheritance tax. These reductions may be subdivided in 4 groups.

Group I: Acquisitions by descendants and adopted children under the age of 21:    15 956.87 euros, plus 3 990.72 euros for each year under 21 that the successor in title has without the reduction exceeding 47 858,.59 euros.

Group II: Acquisitions by descendants and adopted children of the age of 21 or more, spouses, ascendants and adopters: 15 956.87 euros.

Group III: Acquisitions by relatives to the second and third degree, ascendants and descendants by marriage: 7 993.46 euros.

Group IV: Acquisitions by relatives to the fourth degree (cousins), further degrees and foreigners: there is no reduction.

Reduction of the Autonomous Community in Andalucía

In Andalusia, another reduction will be applied for acquisitions mortis causa, provided that the following requirements are complied by the taxpayer:

1) That he/she is included in Group I and II.

2) That the tax base is not higher than 175 000.- Euros

3) That the pre-existing equity is included in the first section, that is, of 402 678.11 Euros.

The amount of the reduction shall be such amount that takes the net tax base to cero. That is, the corresponding heir shall not have to pay any inheritance tax in Andalusia.

In the following articles we are going to upload on our website, we will publish a series of additional reductions.

See additional information on the subject Inheritance procedure in Spain, Spanish Wills and succession

Do not hesitate to contact our law firm in Marbella, Arcos & Lamers Asociados: Your specialist lawyer in inheritance issues in Spain.

María Teresa Arcos, lawyer in Marbella.

Wim Lamers, Accountant (economist) in Spain.

  • Wim Lamers
  • Inheritance Marbella, Lawyers in Marbella, Spanish Inheritance Tax, Spanish law firm, Spanish Will,

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