Tagged: inheritance


Inheriting the principal residence

Acquiring the principal residence by inheritance (transfer on death) gives entitlement to a reduction to the inheritance and gift tax base equal to 95 percent of the value of the residence, subject to a €122,606.47...

Ley de la Sucesión: nacionalidad o residencia habitual 0

Inheritance law: nationality or habitual residence

Since August 17, particular attention has been needed in relation to the law applicable to successions where the deceased resided permanently in a different place to the country of their nationality, because the entry...