For the purposes of determining the proximity of a relationship to the deceased, the legislation dealing with Gift and Inheritance Tax in Spain (Ley 29/1987) considers there to be four categories or groups:
- Group I – Children, including adopted children, under the age of 21
- Group II – All other children, spouses and parents
- Group III – close relatives such as brothers and sisters, grandparents, aunts and uncles
- Group IV – more distant relatives
A 16 year old child who inherits from her parents falls into Group I and so may claim an exemption of
€15,956.87 + (€3,990.72 5) = €19,953.60 to give a total exemption of €35,910.47.