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Spanish inheritance tax examples

These case studies provide an illustration of how much inheritance tax there might be to pay

How much might the inheritance tax be?

Every case is unique. However, below are some case study examples to give you an idea of how much inheritance tax there might be to pay. The differences in the amount to pay are linked to your status as a resident or non-resident, your relationship to the deceased and where the Spanish property is located in Spain.

Case study examples of inheritance in Spain

  • Residents of Spain who leave their 50% share to their spouse.

    Mr. and Mrs. Worthington have been living in the Costa Blanca for ten years. They own a two-bedroomed house on an urbanisation. The house is valued at 257,500€. They are both residents and can prove it through their annual tax declarations. They have no children and the house is in both names. When one of them dies they will leave their 50% share to their spouse.

    Inheritance tax calculation = 0€

  • Resident of Spain leaving property to non-resident children.

    Mrs. O’Connor moved to the Costa del Sol with her husband five years ago. She has two adult children who live with their families in the UK. The O’Connors are registered as fiscal residents. Unfortunately, Mr. O’Connor died last year but as the house and bank account were only in Mrs. O’Connor’s name, there was no tax to pay. She lives in a small villa in an inland rural area that is valued at 128,000€. When Mrs. O’Connor dies she will leave her property to her two non-resident children.

    Inheritance tax calculation = 0€
    provided the children do not sell
    the property within the
    next ten years

  • Non-residents leaving their 50% share to their spouse.

    Mr. and Mrs. Scott bought a sea front apartment in Torrevieja. They both live in the UK and use the apartment for themselves and friends during holiday periods. The apartment is currently valued at 94,000€ of which they own 50% each. They have two children who also live in the UK. When one of the couple dies they will leave their assets to their spouse. They are both non-resident.

    Inheritance tax calculation = 2,375€
    to be paid by the remaining spouse
    Have you been left Spanish property? We can inform you how much inheritance tax you might have to pay.

  • Non-residents leaving property shared between a spouse and two children.

    Mr. and Mrs. Pountney own a house in an urbanisation on the Costa Cálida. They have used it as a holiday home for them and their two children. They are non-resident and the property is valued at 100,000€. When one of them dies their 50% share of the Spanish property will be split between the remaining spouse and two children. This means that there will be three inheritors.

    Inheritance tax calculation =  92.55€
    for each inheritor
    We can provide a cost estimate for the inheritance process on the property you've inherited . This will include any inheritance tax to pay.

Each case is different. Abaco can provide personalised information to help you make the right decision.

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