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Inheritance and donations

Inheritance and donations

Law Decree 1/2019 of April 9 fulfills the commitment assumed by the Governing Council of the Junta de Andalucía to subsidize 99% of the tax amount in Andalusia for spouses and direct relatives.

Muñoz Zurita offers comprehensive advisory services in this field.

1. Who is eligible for an allowance?

Law Decree 1/2019 of April 9 states that the allowance will be applied only to kinship groups I and II. Details of the different kinship groups according to consanguinity are provide next:

  • Group I: Descendants and adopted children under 21.
  • Group II: Descendants and adopted children 21 years old or older, spouses, ascendants and adopters.
  • Group III: Second and third degree collateral relatives, ascendants and descendants by kinship.
  • Group IV: Fourth degree collateral relatives, higher degree relatives and distant persons.

Similarly, it should be noted that there are other savings possibilities for other groups not indicated above (groups I and II) which we can analyze, taking into account the needs and particularities of each specific case.

2. How much is the allowance?

The allowance is 99% on the fee, after applying the deductions that were already in force.

The allowance is 99% of the tax amount, after applying the deductions that were already in force.

This 99% allowance is the same for both donations and inheritance, although each tax has its peculiarities.

3. Requirements to qualify for the allowance

In order for the allowance to be applied, it is essential to reflect the donation in a public deed and justify the origin of what is donated, pursuant to the Law on Prevention of Money Laundering.

4. What can be donated?

A donation is an act by which a person transfers one thing to another, without the second person having to deliver something in return.

You can make donations of money, real estate or even waive a personal loan between family members. It is very important to obtain good advice before making any donation, since the donation, in addition to a tax bearing the same name, can lead to capital gains in the donor's income and/or subject to property transfer tax.

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