Each Autonomous Community has developed the state succession laws in a particular way. Accordingly to determine an individual’s inheritance tax liability we first look at those deductions that have been varied at the local level. The regional level deductions available in Castilla Leon were enacted by the parliament in Valladolid and in their current form are specified in Decreto Legislativo 1/2008.

Spanish Inheritance law first assigns beneficiaries to groups according to the degree of kinship with the deceased:

Group I Children, including adopted children, under the age of 21

Group II All other descendants, spouses and parents

Group III Close relatives such as brothers and sisters, grandparents, aunts and uncles

Group IV More distant relatives

The following are the personal deductions as amended by regional law in Castilla y Leon:

Group I A deduction of 60,000E plus 6,000E for each year under 21with no maximum specified

Group II A deduction of 60,000E is applicable

Group III A deduction of 7.993,46E applicable (State Deduction Only)

Group IV No deductions available

If the beneficiary is disabled:

An exemption of E125,000 in addition to any personal deductions if the disability is of a degree greater than 33% and less than 66%. If the disability is greater than 66% then the additional discount increased to E225,000.