Inheritance in Spain (III)

Inheritance in MarbellaThis is our third article we are publishing related to the reduction of inheritance tax in Spain and specifically in Andalusia. This time, we wish to inform you about the reduction in the Autonomous Community of Andalusia when the same property is being inherited consecutively.

Previous articles:

1) Reductions on the inheritance tax for acquisition of a company, business or shares in Spanish companies, as well as Reduction for acquisition of habitual residence.

2) Reduction by relatives of the testator and the reduction of the autonomous community.

Reduction for consecutive transfers mortis causa of the same property

If the same property, whether that be a house, car or funds deposited at a bank account are being transferred twice or more times due to death in favour of the descendant to the second degree or more, the tax base will be deducted by the sum paid for of the previous inheritance taxes.


Nevertheless, take into account that the multiplier depends on the family relationship and the pre-existing equity according to the chart below.

It is understood that the pre-existing equity corresponds to the equity sum known worldwide and not only applicable to Spain.

Pre-existing equity, en euros Groups pursuant to art. 20 of the Act
  1,0000   1,5882   2,0000
From 0 up to 402,678.11
From more than 402,678.11 up to 2,007,380.43   1,0500   1,6676   2,1000
From more than 2,007,380.43 up to 4.020.770,98   1,1000   1,7471   2,2000
1,2000 1,9059 2,4000
From more than 4,020,770.98

Do not hesitate to contact our team of lawyers and economists in Marbella. It will be a pleasure for us to help you in any of your legal and tax issue.

María Teresa Arcos, lawyer in Marbella.

Wim Lamers, Economist in Marbella.

  • Wim Lamers
  • Inheritance Marbella, Spanish Inheritance Tax, Spanish tax, Spanish Will,

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