Spanish inheritance tax differs from the UK equivalent in two major ways:

• the tax is charged to the person who receives the inheritance, not to the estate of the deceased
• spouses are not exempt from the tax

On top of these differences, the rules for inheritance tax in Spain are extremely complicated, so it’s well worth getting good advice. With careful inheritance planning, Siddalls can ensure as much as possible of your estate goes to the people you want it to – and as little as possible goes to the tax authorities.