From the 1st of Janaury 2018 inheritors in Andalucía will be able to receive an inheritance allowance of up to one million euros per person from group I and II direct family relatives i.e. Children, parents, spouses, grandparents and grandchildren. This is to say if a father left an estate with value equal to 2 million euros to his two children, they would be exempt from taxes. Until now the combined allowance had been up to 250,000 euros.

To be able to qualify for this allowance the inheritors must not have a net worth of more than 402,678.11 euros.
Groups III and IV i.e. Siblings, uncles, aunts , nieces, nephews and cousins will continue with the previous rate except for an increase of 7.993,46 in allowance.

This is seen as a very positive step to put a halt to the levels of tax avoidance within Andalucía and bring it closer in line with the regulations of Madrid and other Autonomous communities with Inheritance tax exemptions of up to 99%.