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One of the main reductions in the taxable base of the Inheritance and Gift Tax that does not imply the concurrence of any degree of kinship with the deceased, is that relating to acquisitions mortis…

ON MAY 11, 2021 Castilla y León has reduced the Inheritance and Donations Tax by 99% between direct relatives, spouses, descendants and ascendants. The reduction especially benefits the children of the self-employed who inherit a…

The covid-19 pandemic has caused an increase in mortality in Spain, especially among the elderly. This will cause a flood of waivers of inheritance during 2021 due to the fear of the beneficiaries of receiving…