Inheritance Tax Andalusia

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Andalusia has some of the most generous inheritance tax exemptions in Spain — but only if they are claimed correctly and within strict deadlines. We ensure your family keeps what it should.

What’s included

  • Full analysis of inheritance situation
  • Application of all Andalusia regional exemptions
  • Review of non-resident beneficiary rules
  • Filing of Modelo 650 (inheritance)
  • Valuation of Spanish real estate assets
  • Coordination with notary if required
  • Deadline management — strict 6-month window
  • Capital gains tax return

Inheritance tax Andalusia 99 percent exemption guide for expats and foreigners LibreTax
Critical Deadlines

Inheritance tax in Spain — what you need to know fast

6
months

Deadline to file inheritance tax from date of death — or face automatic penalties

99%

Exemption available for direct relatives (spouse, children, parents) in Andalusia under current rules

Inheritance of Real Estate

A notarial deed is required

€1M

Effective exemption threshold per beneficiary for direct relatives in Andalusia

Andalusia Exemptions

Why Andalusia is one of the best regions to inherit in Spain

Since 2019, Andalusia has offered one of the most favourable inheritance tax regimes in all of Spain. Direct family members benefit from a near-total exemption — but it must be formally claimed. It does not apply automatically.

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Family members in Groups I and II

Effective 99% exemption on Impuesto de Sucesiones for Group I (children under 21) and Group II (spouse, children over 21, parents). Most direct inheritances result in near-zero tax.

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Main residence reduction

An additional 99% reduction is available on the primary residence for qualifying heirs — separate from the general exemption. This applies to property valued up to €1,000,000.

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Non-resident beneficiaries

Following EU Court rulings, non-resident beneficiaries (including British nationals post-Brexit) can now access the same Andalusia regional exemptions as residents. This is not automatic — it must be correctly claimed via the AEAT.

Inheritance tax enquiry

Send us the details and we’ll assess your situation with no obligation.

Your Name
Email address
Type of situation
Approximate asset value in Spain

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FAQ

Inheritance tax questions answered

Yes. Inheritance tax in Spain applies to Spanish assets regardless of where the beneficiary lives. However, following the 2014 CJEU ruling, non-resident beneficiaries (including British nationals post-Brexit) are entitled to apply the more favourable regional rules of Andalusia, which include a near-total exemption for direct relatives.

The Modelo 650 must be filed within 6 months of the date of death. A 6-month extension can be requested before the initial deadline expires, giving you up to 12 months in total. After that, late filings incur automatic surcharges of 5–20% plus interest.

All Spanish-sited assets are subject to IRNR inheritance rules: real estate, bank accounts at Spanish institutions, Spanish investments, vehicles registered in Spain, and shares in Spanish companies. We carry out a full asset inventory to ensure nothing is missed.

Real Clients

What say about us

★★★★★

“I’ve been working with Libretax for many years and they have always been my trusted accountants. I’ve recommended them many times to my clients in Manilva, Casares, Sotogrande and the Costa del Sol.”

N
Natalia Schilling GB

Costa del Sol · Google Review

★★★★★

“Very professional and attentive. Without doubt my trusted gestoría. Everything handled online and in English — exactly what I needed as an expat.”

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Borja Rodríguez GB

Andalusia · Google Review

★★★★★

“They explained everything in detail and gave me total peace of mind with Hacienda. The online process was seamless. I’d recommend LibreTax to any foreigner navigating Spanish taxes.”

P
Patricia M. DE

Málaga · Google Review

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