Tax is chargeable on inheritance by the spouse, children or any other party who receives any part of the deceased's estate in Spain. There is a tax-free allowance of a small amount when left to spouse, children, brothers and sisters.

For uncles, cousins and nephews, the exemption is cut by half to that small amount and for more distant relatives or those not related there is no exemption.

The Tax rate applicable is then charged on a sliding scale.

Beneficiaries who are not family will be penalised under the Spanish law of succession and inheritance tax by applying multiplicands to the tax rate applicable.

INHERITANCE TAX SCALE