According to the Spanish Law 18/2003 of 29th of December there is a total exception to the obligation to
paying inheritance tax in Andalucia in the following case:
1.- If the inheritance value is less than 500.000 euros ( inheritance value is the value of all the assets of the person who dies and it has to be valued)
2.- If the value of the assests inherited are less than 125.000 euros.
3.-The patrimony of the inheritor is less than 402.678,11 euros.
If you have any queries please do not hesitate to contact me at jose@lawfirminspain.com
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Tags: inherit in spain, inheritance tax exemption, inheritance tax in Andalucia, inheritance tax in sapin
