An old post, from 2009, which has been reanimated these days.
From 2010, this reduction for disabled people, which applies to inheritances but not to gifts is under these requisites:
a) Disabled needs have to be legally declared
b) Taxable amount in regards of IHT tax is no higher than 250.000€
Have a great weekend!
Maria
Legal tip 170. 4 conditions to pay 0 € for IHT in Andalucia
26 October 2009 @ 15:21
As expressed in a recent Andalusian decree dated September 2009: the reduction of the taxable amount will be total, which means you will be paying zero as IHT if:
Condition One) Being a resident in Andalucia:
Condition Two) you are, in respect to the deceased:
Group I: A descendant or an adopted children under twenty one.
Group II: A descendant or adopted children of more than twenty one years/old, a spouse, an ascendant or an adopter.
Or assimilated:
a. Domestic partnerships registered within the Register of partners of the Andalusian region. ( regarded as spouses)
b. Persons subject to a permanent or pre-adoptive foster care. ( regarded as adopted)
c. People who make a permanent or pre-adoptive foster care ( regarded as adopters)
Condition Three) IHT Taxable amount does not exceed 175,000 euros.
Condition Four) The preexisting patrimony of the taxpayer falls within the first tranche of the scale set out in Article 22 of Act 29/1987 of 18 December. (402.678, 11 €)
The amount of the reduction of the taxable amount will consist of a variable amount whose application determines a payable amount of zero.
Handicapped will pay 0€ if the IHT taxable amount does not exceed 250.000 €.
Autumn. Aranjuez. Spain by Martius at Flickr.com