INHERITANCE AND GIFT TAX
Advice on inheritance tax in Andalusia
GIFT TAX
When gifting assets Inheritance tax calculations are applied to the gifted patrimony with exception of the reductions, which would be non applicable.
The important novelty is that on the resulting quota 99% is bonified if the person who is beneficiary of the gift belongs to one of the following groups.
Group I: Descendants.
Group II: Spouses.
INHERITANCE
Inheriting in Spain, and more specifically in Andalusia has different considerations, resident in Spain, resident in one of the EU member countries, or instead reside outside the EU
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