{"id":204,"date":"2018-03-02T18:09:00","date_gmt":"2018-03-02T18:09:00","guid":{"rendered":"https:\/\/herencia-sevilla.blogspot.com\/2018\/03\/reducciones-impuesto-sucesiones-sevilla.html"},"modified":"2025-11-25T16:49:17","modified_gmt":"2025-11-25T15:49:17","slug":"2018-03-reducciones-impuesto-sucesiones-sevilla","status":"publish","type":"post","link":"https:\/\/www.gestduque.com\/en\/2018\/03\/02\/2018-03-reducciones-impuesto-sucesiones-sevilla\/","title":{"rendered":"Inheritance tax reductions in Seville \u2013 Andalusian Regional Government 2018"},"content":{"rendered":"<p>The modifications to the reductions in the Inheritance and Gift Tax are constant in the <b><u style=\"background-color: white;\"><span style=\"color: #274e13;\">Regional Government of Andalusia and Seville<\/span><\/u><\/b>. We show you <b><u><span style=\"color: #274e13;\">the new reductions in inheritance tax 2018<\/span><\/u><\/b> And in subsequent posts we will detail the specifics of each of them. In general, they are:<br \/>\n<b style=\"text-align: justify;\"><span style=\"font-family: &quot;verdana&quot; , sans-serif; font-size: 14.5pt;\"><br \/><\/span><\/b><br \/>\n<b style=\"text-align: justify;\"><span style=\"font-family: &quot;verdana&quot; , sans-serif; font-size: 14.5pt;\"><br \/><\/span><\/b><br \/>\n<b style=\"text-align: justify;\"><span style=\"font-family: &quot;verdana&quot; , sans-serif; font-size: 14.5pt;\">Regional reductions <span style=\"color: #385723; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #385723; mso-style-textfill-fill-colortransforms: lumm=50000; mso-style-textfill-fill-themecolor: accent6; mso-themecolor: accent6; mso-themeshade: 128;\">ANDALUSIAN REGIONAL GOVERNMENT, SEVILLE<\/span><br \/>\nand improvements to state reductions<\/span><\/b><\/p>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; mso-outline-level: 3; text-align: justify;\">\n<b><span style=\"color: #385723; font-family: &quot;verdana&quot; , sans-serif; font-size: 13.0pt;\">In general<o:p><\/o:p><\/span><\/b><\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 6.0pt; text-align: justify;\">\n<span style=\"color: black; font-family: &quot;verdana&quot; , sans-serif; font-size: 8.5pt;\">1.<br \/>\nImprovement of taxable base reductions through equalization.<o:p><\/o:p><\/span><\/div>\n<ul style=\"margin-top: 0cm;\" type=\"disc\">\n<li class=\"MsoNormal\" style=\"color: black; line-height: normal; margin-top: 9.6pt; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; tab-stops: list 36.0pt; text-align: justify;\"><span style=\"font-family: &quot;verdana&quot; , sans-serif; font-size: 8.5pt;\">Equal treatment of registered domestic partnerships<br \/>\n     the Register of Civil Partnerships of the Autonomous Community to the<br \/>\n     marriages.<o:p><\/o:p><\/span><\/li>\n<li class=\"MsoNormal\" style=\"color: black; line-height: normal; margin-top: 9.6pt; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; tab-stops: list 36.0pt; text-align: justify;\"><span style=\"font-family: &quot;verdana&quot; , sans-serif; font-size: 8.5pt;\">Equal treatment of persons subject to a<br \/>\n     permanent or pre-adoptive family foster care for adopted children.<o:p><\/o:p><\/span><\/li>\n<li class=\"MsoNormal\" style=\"color: black; line-height: normal; margin-top: 9.6pt; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; tab-stops: list 36.0pt; text-align: justify;\"><span style=\"font-family: &quot;verdana&quot; , sans-serif; font-size: 8.5pt;\">Equal treatment of people who perform a<br \/>\n     permanent or pre-adoptive family foster care for adoptive parents.<o:p><\/o:p><\/span><\/li>\n<\/ul>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; mso-outline-level: 3; text-align: justify;\">\n<b><u><span style=\"color: #385723; font-family: &quot;verdana&quot; , sans-serif; font-size: 13.0pt;\">Acquisitions&nbsp;<i>mortis causa<\/i><o:p><\/o:p><\/span><\/u><\/b><\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 6.0pt; text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><u><span style=\"color: #385723; font-family: &quot;verdana&quot; , sans-serif; font-size: 8.5pt;\">1. Improvement of the reduction of the taxable base for the acquisition&nbsp;<i>mortis<br \/>\ncause<\/i>&nbsp;of the main residence.<o:p><\/o:p><\/span><\/u><\/b><\/div>\n<ul style=\"margin-top: 0cm;\" type=\"disc\">\n<li class=\"MsoNormal\" style=\"color: black; line-height: normal; margin-top: 9.6pt; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; tab-stops: list 36.0pt; text-align: justify;\"><span style=\"font-family: &quot;verdana&quot; , sans-serif; font-size: 8.5pt;\">For spouse, ascendants or descendants of<br \/>\n     the deceased, or a collateral relative over sixty-five years of age who<br \/>\n     had lived with him for the two years prior to<br \/>\n     death, the percentage rises to<o:p><\/o:p><\/span><\/li>\n<\/ul>\n<table border=\"1\" cellpadding=\"0\" cellspacing=\"0\" class=\"MsoNormalTable\" style=\"border-collapse: collapse; border: none; mso-border-left-alt: solid #087021 .75pt; mso-border-top-alt: solid #087021 .75pt; mso-yfti-tbllook: 1184; width: 0px;\">\n<tbody>\n<tr style=\"height: 18.6pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;\">\n<td style=\"background: #339966; border-bottom: solid #087021 1.0pt; border-left: none; border-right: solid #087021 1.0pt; border-top: none; height: 18.6pt; mso-border-bottom-alt: solid #087021 .75pt; mso-border-right-alt: solid #087021 .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 69.2%;\" valign=\"top\" width=\"69%\">\n<div align=\"center\" class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: center;\">\n<b><span style=\"color: white; font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;\">Net real value of<br \/>\n  property in BI of each subject<o:p><\/o:p><\/span><\/b><\/div>\n<\/td>\n<td style=\"background: #339966; border-bottom: solid #087021 1.0pt; border: none; height: 18.6pt; mso-border-bottom-alt: solid #087021 .75pt; padding: .75pt .75pt .75pt .75pt; width: 4.06%;\" valign=\"top\" width=\"4%\">\n<div align=\"center\" class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: center;\">\n<\/div>\n<\/td>\n<td style=\"background: #339966; border-bottom: solid #087021 1.0pt; border-left: none; border-right: solid #087021 1.0pt; border-top: none; height: 18.6pt; mso-border-bottom-alt: solid #087021 .75pt; mso-border-right-alt: solid #087021 .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 26.74%;\" valign=\"top\" width=\"26%\">\n<div align=\"center\" class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: center;\">\n<b><span style=\"color: white; font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;\">Percentage of<br \/>\n  reduction<o:p><\/o:p><\/span><\/b><\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 24.65pt; mso-yfti-irow: 1;\">\n<td style=\"border-bottom: solid #087021 1.0pt; border-left: none; border-right: solid #087021 1.0pt; border-top: none; height: 24.65pt; mso-border-bottom-alt: solid #087021 .75pt; mso-border-right-alt: solid #087021 .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 69.2%;\" valign=\"top\" width=\"69%\">\n<div align=\"center\" class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: center;\">\n<span style=\"font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;\">Up to 123,000<o:p><\/o:p><\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid #087021 1.0pt; border: none; height: 24.65pt; mso-border-bottom-alt: solid #087021 .75pt; padding: .75pt .75pt .75pt .75pt; width: 4.06%;\" valign=\"top\" width=\"4%\">\n<div align=\"center\" class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: center;\">\n<\/div>\n<\/td>\n<td style=\"border-bottom: solid #087021 1.0pt; border-left: none; border-right: solid #087021 1.0pt; border-top: none; height: 24.65pt; mso-border-bottom-alt: solid #087021 .75pt; mso-border-right-alt: solid #087021 .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 26.74%;\" valign=\"top\" width=\"26%\">\n<div align=\"center\" class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: center;\">\n<span style=\"font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;\">100%<o:p><\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 25.15pt; mso-yfti-irow: 2;\">\n<td style=\"border-bottom: solid #087021 1.0pt; border-left: none; border-right: solid #087021 1.0pt; border-top: none; height: 25.15pt; mso-border-bottom-alt: solid #087021 .75pt; mso-border-right-alt: solid #087021 .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 69.2%;\" valign=\"top\" width=\"69%\">\n<div align=\"center\" class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: center;\">\n<span style=\"font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;\">From 123,000.01 to 152,000<o:p><\/o:p><\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid #087021 1.0pt; border: none; height: 25.15pt; mso-border-bottom-alt: solid #087021 .75pt; padding: .75pt .75pt .75pt .75pt; width: 4.06%;\" valign=\"top\" width=\"4%\">\n<div align=\"center\" class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: center;\">\n<\/div>\n<\/td>\n<td style=\"border-bottom: solid #087021 1.0pt; border-left: none; border-right: solid #087021 1.0pt; border-top: none; height: 25.15pt; mso-border-bottom-alt: solid #087021 .75pt; mso-border-right-alt: solid #087021 .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 26.74%;\" valign=\"top\" width=\"26%\">\n<div align=\"center\" class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: center;\">\n<span style=\"font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;\">99%<o:p><\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 24.65pt; mso-yfti-irow: 3;\">\n<td style=\"border-bottom: solid #087021 1.0pt; border-left: none; border-right: solid #087021 1.0pt; border-top: none; height: 24.65pt; mso-border-bottom-alt: solid #087021 .75pt; mso-border-right-alt: solid #087021 .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 69.2%;\" valign=\"top\" width=\"69%\">\n<div align=\"center\" class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: center;\">\n<span style=\"font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;\">From 152,000.01 to 182,000<o:p><\/o:p><\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid #087021 1.0pt; border: none; height: 24.65pt; mso-border-bottom-alt: solid #087021 .75pt; padding: .75pt .75pt .75pt .75pt; width: 4.06%;\" valign=\"top\" width=\"4%\">\n<div align=\"center\" class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: center;\">\n<\/div>\n<\/td>\n<td style=\"border-bottom: solid #087021 1.0pt; border-left: none; border-right: solid #087021 1.0pt; border-top: none; height: 24.65pt; mso-border-bottom-alt: solid #087021 .75pt; mso-border-right-alt: solid #087021 .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 26.74%;\" valign=\"top\" width=\"26%\">\n<div align=\"center\" class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: center;\">\n<span style=\"font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;\">98%<o:p><\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 24.65pt; mso-yfti-irow: 4;\">\n<td style=\"border-bottom: solid #087021 1.0pt; border-left: none; border-right: solid #087021 1.0pt; border-top: none; height: 24.65pt; mso-border-bottom-alt: solid #087021 .75pt; mso-border-right-alt: solid #087021 .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 69.2%;\" valign=\"top\" width=\"69%\">\n<div align=\"center\" class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: center;\">\n<span style=\"font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;\">From 182,000.01 to 212,000<o:p><\/o:p><\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid #087021 1.0pt; border: none; height: 24.65pt; mso-border-bottom-alt: solid #087021 .75pt; padding: .75pt .75pt .75pt .75pt; width: 4.06%;\" valign=\"top\" width=\"4%\">\n<div align=\"center\" class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: center;\">\n<\/div>\n<\/td>\n<td style=\"border-bottom: solid #087021 1.0pt; border-left: none; border-right: solid #087021 1.0pt; border-top: none; height: 24.65pt; mso-border-bottom-alt: solid #087021 .75pt; mso-border-right-alt: solid #087021 .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 26.74%;\" valign=\"top\" width=\"26%\">\n<div align=\"center\" class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: center;\">\n<span style=\"font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;\">97%<o:p><\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 25.15pt; mso-yfti-irow: 5;\">\n<td style=\"border-bottom: solid #087021 1.0pt; border-left: none; border-right: solid #087021 1.0pt; border-top: none; height: 25.15pt; mso-border-bottom-alt: solid #087021 .75pt; mso-border-right-alt: solid #087021 .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 69.2%;\" valign=\"top\" width=\"69%\">\n<div align=\"center\" class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: center;\">\n<span style=\"font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;\">From 212,000.01 to 242,000<o:p><\/o:p><\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid #087021 1.0pt; border: none; height: 25.15pt; mso-border-bottom-alt: solid #087021 .75pt; padding: .75pt .75pt .75pt .75pt; width: 4.06%;\" valign=\"top\" width=\"4%\">\n<div align=\"center\" class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: center;\">\n<\/div>\n<\/td>\n<td style=\"border-bottom: solid #087021 1.0pt; border-left: none; border-right: solid #087021 1.0pt; border-top: none; height: 25.15pt; mso-border-bottom-alt: solid #087021 .75pt; mso-border-right-alt: solid #087021 .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 26.74%;\" valign=\"top\" width=\"26%\">\n<div align=\"center\" class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: center;\">\n<span style=\"font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;\">96%<o:p><\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 1.0pt; mso-yfti-irow: 6; mso-yfti-lastrow: yes;\">\n<td style=\"border-bottom: solid #087021 1.0pt; border-left: none; border-right: solid #087021 1.0pt; border-top: none; height: 1.0pt; mso-border-bottom-alt: solid #087021 .75pt; mso-border-right-alt: solid #087021 .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 69.2%;\" valign=\"top\" width=\"69%\">\n<div align=\"center\" class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: center;\">\n<span style=\"font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;\">More than 242,000<o:p><\/o:p><\/span><\/div>\n<\/td>\n<td style=\"border-bottom: solid #087021 1.0pt; border: none; height: 1.0pt; mso-border-bottom-alt: solid #087021 .75pt; padding: .75pt .75pt .75pt .75pt; width: 4.06%;\" valign=\"top\" width=\"4%\">\n<div align=\"center\" class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: center;\">\n<\/div>\n<\/td>\n<td style=\"border-bottom: solid #087021 1.0pt; border-left: none; border-right: solid #087021 1.0pt; border-top: none; height: 1.0pt; mso-border-bottom-alt: solid #087021 .75pt; mso-border-right-alt: solid #087021 .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 26.74%;\" valign=\"top\" width=\"26%\">\n<div align=\"center\" class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: center;\">\n<span style=\"font-family: &quot;times new roman&quot; , serif; font-size: 12.0pt;\">95%<o:p><\/o:p><\/span><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"margin-top: 0cm;\" type=\"disc\">\n<li class=\"MsoNormal\" style=\"color: black; line-height: normal; margin-top: 9.6pt; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; tab-stops: list 36.0pt; text-align: justify;\"><span style=\"font-family: &quot;verdana&quot; , sans-serif; font-size: 8.5pt;\">It will be necessary for the acquisition to be maintained<br \/>\n     less than 3 years<o:p><\/o:p><\/span><\/li>\n<\/ul>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 6.0pt; text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><u><span style=\"color: #385723; font-family: &quot;verdana&quot; , sans-serif; font-size: 12.0pt;\">2. Regional reduction for spouse and direct relatives of up to<br \/>\n1,000,000 euros, with payment due for any amount exceeding that sum. Requirements.<o:p><\/o:p><\/span><\/u><\/b><\/div>\n<ul style=\"margin-top: 0cm;\" type=\"disc\">\n<li class=\"MsoNormal\" style=\"color: black; line-height: normal; margin-top: 9.6pt; mso-list: l2 level1 lfo3; mso-margin-bottom-alt: auto; tab-stops: list 36.0pt; text-align: justify;\"><b style=\"mso-bidi-font-weight: normal;\"><span style=\"font-family: &quot;verdana&quot; , sans-serif; font-size: 8.5pt;\">Taxpayers included in kinship groups I and II<o:p><\/o:p><\/span><\/b><\/li>\n<li class=\"MsoNormal\" style=\"color: black; line-height: normal; margin-top: 9.6pt; mso-list: l2 level1 lfo3; mso-margin-bottom-alt: auto; tab-stops: list 36.0pt; text-align: justify;\"><b style=\"mso-bidi-font-weight: normal;\"><span style=\"font-family: &quot;verdana&quot; , sans-serif; font-size: 8.5pt;\">If your pre-existing assets do not exceed 1,000,000 euros.<o:p><\/o:p><\/span><\/b><\/li>\n<\/ul>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 6.0pt; text-align: justify;\">\n<span style=\"color: black; font-family: &quot;verdana&quot; , sans-serif; font-size: 8.5pt;\">The<br \/>\nThe reduction in the taxable base will be a variable amount that determines a base<br \/>\npayable of zero amount.<o:p><\/o:p><\/span><\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 6.0pt; text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span style=\"color: black; font-family: &quot;verdana&quot; , sans-serif; font-size: 8.5pt;\">In cases where the average rate applies,<br \/>\nThe limit of \u20ac1,000,000 will refer to the full value of the assets and<br \/>\nrights that are subject to acquisition.<o:p><\/o:p><\/span><\/b><\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 6.0pt; text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><u><span style=\"color: #385723; font-family: &quot;verdana&quot; , sans-serif; font-size: 8.5pt;\">3. Regional improvement in the reduction of the taxable base corresponding to<br \/>\nthe acquisitions&nbsp;<i>mortis causa<\/i>&nbsp;by passive subjects with<br \/>\ndisability.<o:p><\/o:p><\/span><\/u><\/b><\/div>\n<ul style=\"margin-top: 0cm;\" type=\"disc\">\n<li class=\"MsoNormal\" style=\"color: black; line-height: normal; margin-top: 9.6pt; mso-list: l3 level1 lfo4; mso-margin-bottom-alt: auto; tab-stops: list 36.0pt; text-align: justify;\"><b style=\"mso-bidi-font-weight: normal;\"><span style=\"font-family: &quot;verdana&quot; , sans-serif; font-size: 8.5pt;\">People with a recognized disability equal to or greater than 33%<o:p><\/o:p><\/span><\/b><\/li>\n<li class=\"MsoNormal\" style=\"color: black; line-height: normal; margin-top: 9.6pt; mso-list: l3 level1 lfo4; mso-margin-bottom-alt: auto; tab-stops: list 36.0pt; text-align: justify;\"><b style=\"mso-bidi-font-weight: normal;\"><span style=\"font-family: &quot;verdana&quot; , sans-serif; font-size: 8.5pt;\">When the total value of the assets does not exceed 1,000,000<br \/>\n     euros.<o:p><\/o:p><\/span><\/b><\/li>\n<li class=\"MsoNormal\" style=\"color: black; line-height: normal; margin-top: 9.6pt; mso-list: l3 level1 lfo4; mso-margin-bottom-alt: auto; tab-stops: list 36.0pt; text-align: justify;\"><b style=\"mso-bidi-font-weight: normal;\"><span style=\"font-family: &quot;verdana&quot; , sans-serif; font-size: 8.5pt;\">Taxpayers included in kinship groups I and II<o:p><\/o:p><\/span><\/b><\/li>\n<\/ul>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 6.0pt; text-align: justify;\">\n<span style=\"color: black; font-family: &quot;verdana&quot; , sans-serif; font-size: 8.5pt;\">The<br \/>\nPassive subjects belonging to kinship groups III and IV will have a<br \/>\na reduction of 250,000 euros, settling the excess by said amount,<br \/>\nprovided that their pre-existing assets do not exceed 1,000,000 euros<o:p><\/o:p><\/span><\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 6.0pt; text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><u><span style=\"color: #385723; font-family: &quot;verdana&quot; , sans-serif; font-size: 8.5pt;\">4. Regional improvement in the reduction for acquisition&nbsp;<i>mortis causa<\/i>&nbsp;of<br \/>\nsole proprietorship, professional business and holdings in entities.<o:p><\/o:p><\/span><\/u><\/b><\/div>\n<ul style=\"margin-top: 0cm;\" type=\"disc\">\n<li class=\"MsoNormal\" style=\"color: black; line-height: normal; margin-top: 9.6pt; mso-list: l4 level1 lfo5; mso-margin-bottom-alt: auto; tab-stops: list 36.0pt; text-align: justify;\"><span style=\"font-family: &quot;verdana&quot; , sans-serif; font-size: 8.5pt;\">The various reduction methods have as<br \/>\n     reference to article 20.2.c) of Law 29\/1987, on Tax on<br \/>\n     Inheritances and Donations, and consist of increasing the percentage of<br \/>\n     reduction (99% instead of 95%) or of the subjective scope of beneficiaries, or<br \/>\n     the shortening of the acquisition maintenance period from 10 to 5<br \/>\n     years),<o:p><\/o:p><\/span><\/li>\n<\/ul>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 6.0pt; text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><u><span style=\"color: #385723; font-family: &quot;verdana&quot; , sans-serif; font-size: 8.5pt;\">5. Regional reduction in the acquisition of agricultural holdings.<o:p><\/o:p><\/span><\/u><\/b><\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 6.0pt; text-align: justify;\">\n<span style=\"color: black; font-family: &quot;verdana&quot; , sans-serif; font-size: 8.5pt;\">Reduction<br \/>\nof the 99% of the agricultural holding when the deceased has exercised the<br \/>\nexploitation on a regular, personal, or direct basis. If you are retired, the<br \/>\nThe activity must be carried out by your spouse or descendant.<o:p><\/o:p><\/span><\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 6.0pt; text-align: justify;\">\n<span style=\"color: black; font-family: &quot;verdana&quot; , sans-serif; font-size: 8.5pt;\">This<br \/>\nIt is also applicable to people with no family relationship to the deceased,<br \/>\nprovided that he\/she is a professional farmer and meets the requirements of Article 22<br \/>\nArticle 2 of the Consolidated Text.<o:p><\/o:p><\/span><\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 6.0pt; text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span style=\"color: black; font-family: &quot;verdana&quot; , sans-serif; font-size: 8.5pt;\">The acquisition must be maintained for five years.<o:p><\/o:p><\/span><\/b><\/div>\n<div class=\"MsoNormal\" style=\"line-height: normal; margin-bottom: 12.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 6.0pt; text-align: justify;\">\n<b style=\"mso-bidi-font-weight: normal;\"><span style=\"color: black; font-family: &quot;verdana&quot; , sans-serif; font-size: 8.5pt;\">_________________________________________________________________________________<\/span><\/b><\/div>\n<h2 style=\"text-align: justify;\">\nDon&#039;t hesitate to contact us, the<strong> first<br \/>\nYour query or request for information will be answered free of charge and without any obligation.<br \/>\ncommitment<\/strong>. Call us at <b><u>954368804<\/u><\/b><br \/>\nor contact us by email at <a href=\"mailto:oficina@gestduque.com\">office@gestduque.com<\/a>.<\/h2>\n<h2 style=\"text-align: justify;\">\n<br \/><o:p>&nbsp;<\/o:p>Signed: <a href=\"http:\/\/www.gestduque.com\/en\/\">www.gestduque.com<\/a>&nbsp;, <a href=\"mailto:oficina@gestduque.com\">office@gestduque.com<\/a>&nbsp;, <b><u>954368804&nbsp;<\/u><\/b><\/h2>\n<div style=\"text-align: justify;\">\n<o:p><\/o:p><\/div>\n<p><\/p>\n<div style=\"text-align: justify;\">\n<o:p><\/o:p><\/div>\n<p><\/p>\n<div class=\"MsoNormal\">\n<\/div>\n<p><\/p>\n\n    <div class=\"xs_social_share_widget xs_share_url after_content \t\tmain_content  wslu-style-1 wslu-share-box-shaped wslu-fill-colored wslu-none wslu-share-horizontal wslu-theme-font-no wslu-main_content\">\n\n\t\t\n        <ul>\n\t\t\t        <\/ul>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>Changes to the reductions in Inheritance and Gift Tax are constantly being made in the Andalusian Regional Government and the Seville Provincial Council. We&#039;ll show you the new 2018 Inheritance Tax reductions, and in subsequent posts we&#039;ll detail each one. Generally speaking, they are: Regional reductions (Andalusian Regional Government, Seville Provincial Council) and improvements to [\u2026]<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"postBodyCss":"","postBodyMargin":[],"postBodyPadding":[],"postBodyBackground":{"backgroundType":"classic","gradient":""},"footnotes":""},"categories":[25],"tags":[7,8,9,11,13,14,15,16,17,18,20],"class_list":["post-204","post","type-post","status-publish","format-standard","hentry","category-herencias","tag-aceptacion-de-herencia","tag-asesoria","tag-certificados","tag-donacion","tag-heredar-cuentas","tag-herencia","tag-herencia-en-sevilla","tag-impuesto-sucesiones","tag-modelo-650","tag-modelo-660","tag-presupuesto-herencia"],"_links":{"self":[{"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/posts\/204","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/comments?post=204"}],"version-history":[{"count":2,"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/posts\/204\/revisions"}],"predecessor-version":[{"id":451,"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/posts\/204\/revisions\/451"}],"wp:attachment":[{"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/media?parent=204"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/categories?post=204"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/tags?post=204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}