A de facto union of an unmarried couple can be defined as that sentimental relationship between two persons of legal age or two emancipated minors and is similar to marriage, in the sense that there is a marital coexistence and intention to remain, but the relationship has not been confirmed by complying with the legal […]
Inheritance and Gift Tax Planning. Death Duties-Taxes. IHT/I.H.T.
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WITHIN the Spanish Inheritance and Donations (Gift) Tax there are some tax benefits or tax reductions depending on the specific characteristics of each inheritance. The best known are the kinship reductions, which allows for a reduction in the base rate of the tax and the amount depends upon the actual kinship between the deceased and […]
THE relationship between the deceased and the heir or beneficiary is very important in the Spanish inheritance system. Spanish Law regarding inheritances recognises that some close relatives have the absolute right to inherit (e.g. children, parents, and spouses) but if you are not a Spanish national, you may be able to avoid the application […]