There is a 2014 update to this post here. An important aspect of spanish inheritance tax is the fact that the state has devolved much of the rate setting powers to the local regional government. Over the last number of years there has been a trend towards effectively repealing these taxes such that typically 99% are deducted and are not payable. However, there are a number of provisos and in order to benefit from these deductions and exemptions it is often necessary to have lived in that particular region for a number of years.
In any case, the deductions for Andalucia are listed below:
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