The Andalucía bonification
Spouses, children and grandchildren inheriting Spanish assets in Andalucía pay 1% of the calculated inheritance tax. On a €2M villa inherited by a child, the bill is typically €4,000–€8,000.
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Post-2014 ECJ ruling, non-residents inheriting Spanish property apply the regional bonification of the autonomous community where the property sits. So a UK child inheriting a Marbella villa uses Andalucía's 99% rule — not the punitive national table.
Four planning tools
- Holding via a Spanish SL — debatable benefit since the 2021 anti-abuse reform; specialist advice needed
- Mortgage at death — reduces taxable estate value
- Lifetime gifting — same 99% bonification applies in Andalucía
- Habitual residence carve-out — main home benefits from additional 95% reduction up to €123k per heir
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Areas in this article
- Marbella guide6,800 €/sqm · +9.2% YoY
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