Does a spouse pay inheritance tax in Spain?

Inheritances and wills in Spain are settled through inheritance tax. When we speak of inheritance we refer to the assets left by the person who has died. In the case of the will we are talking about a public document that reflects the will of the deceased on how and between whom their assets are distributed.

When a person dies and does not leave a will, a document known as a “declaration of heirs” is generated. Spanish law establishes by means of this document the persons who are entitled to receive the inheritance and, therefore, those who have to pay the inheritance tax.

Let’s see who these people are and what their order of priority is. Among them are the spouses:

Group 1

This group consists of the children and descendants of the deceased. The first ones entitled to receive the inheritance will be the children. In the event that one of them has died, his or her descendants will take his or her place.

Group 2

Parents and ancestors belong to this group. In the event that the father and mother of the deceased are still alive, they will receive their share of the inheritance. If they had died, the law states that their share of the inheritance would be assumed by the grandparents.

Group 3

This group is where we find the spouses. The partner of the deceased has the right to inherit and must pay his or her share of the inheritance tax. The couple is also entitled to the usufruct of a part of the inheritance. This is very common when it is a question of the habitual residence that the couple shared with the deceased.

Thus, the law in Spain confirms that the husband or wife of the deceased has the right to inherit, and this entails the obligation to pay their share of the inheritance tax to be paid to the State.

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