Update regarding Inheritance Tax Law in Andalucía


  • Who must pay the inheritance tax?


The heirs and the legatees have to pay the inheritance tax.

Example for distinction between heirs and legatee: The heirs receive the general estate, but the legatees have a prior right to receive specific goods from the estate without being heirs.

  • New Legal situation in 2018, tax exemption was increased to 1.000.000,- €.

Before January 2018, the estates until 250,000,- € were free of inheritance tax.

In 2018, the tax exemption has been increased up to one million euros (1.000.000,- €) per heir or legatee.

The estate in Andalucía is free of tax under the following conditions:

  1. If the heir or legate is a child, parent or a spouse of the testator


  1. If the assets of the heir are not superior than 1.000.000 €

In case the value of the estate is more than 1,000,000,- €, the tax is calculated over the difference between 1.000.000,- € and the value of the estate. Until 2017, the Inheritance tax was payable over the whole value of the estate. 


© Christian Hofer, Abogado & Rechtsanwalt, RCHLegal, www.rchlegal.com