Inheritance tax has been effectively delegated by the central government to the autonomous communities in Spain which has allowed the regional governments to set the exemptions that can be claimed by beneficiaries.
Previously, many of the Spanish regions enacted legislation which required residency in the region before beneficiaries might benefit from the exemptions.
This situation has now changed, finally allowing foreign EU citizens to benefit from the same generous deductions previously only available to local residents.
For an overview of the regional tax exemptions available view the relevant section under Spanish Inheritance Tax by Region.
However, non-EU citizens must continue to avail of the less generous ‘state level’ tax deductions. Below is an overview: