{"id":215,"date":"2012-09-14T09:35:00","date_gmt":"2012-09-14T09:35:00","guid":{"rendered":"https:\/\/herencia-sevilla.blogspot.com\/2012\/09\/reducciones-y-bonificaciones-de-mi.html"},"modified":"2025-11-24T17:35:10","modified_gmt":"2025-11-24T16:35:10","slug":"2012-09-reducciones-y-bonificaciones-de-mi","status":"publish","type":"post","link":"https:\/\/www.gestduque.com\/en\/2012\/09\/14\/2012-09-reducciones-y-bonificaciones-de-mi\/","title":{"rendered":"Reductions and Bonuses on my inheritance in Andalusia and Seville"},"content":{"rendered":"

GENERAL REDUCTIONS OF OUR
\nINHERITANCE (GENERAL CHARACTER \u2013 STATE)<\/u><\/strong><\/span>
\n<\/o:p><\/u><\/strong><\/span>
\nAcquisitions mortis causa<\/span>
\n<\/o:p><\/span>
\nReduction due to kinship with the
\ncausative [according to the Group to which it belongs].<\/o:p><\/strong><\/span><\/p>\n

\nIn
\nfunction of the kinship group to which the passive subject belongs:<\/o:p><\/span><\/div>\n

<\/p>\n

\n\u00b7 <\/span><\/span><\/span>Group I.
\nAcquisitions by descendants and adopted persons under twenty-one years of age: 15,956.87
\neuros, plus 3,990.72 euros for each year under twenty-one that the
\nsuccessor in title without the reduction being able to exceed 47,858.59 euros<\/strong>.<\/o:p><\/span><\/div>\n
\n\u00b7 <\/span><\/span><\/span>Group II.
\nAcquisitions by descendants and adopted children aged twenty-one or over, spouses,
\nascendants and adoptive parents: 15,956.87 euros<\/strong>.<\/o:p><\/span><\/div>\n
\n\u00b7 <\/span><\/span><\/span>Group III.
\nAcquisitions by second and third degree collateral relatives, ascendants and
\ndescendants by affinity: 7,993.46 euros<\/strong>.<\/o:p><\/span><\/div>\n
\n\u00b7 <\/span><\/span>Group IV.
\nAcquisitions through fourth-degree collateral relatives (cousins), more distant degrees and
\nstrangers; there is no room for reduction.<\/o:p><\/span><\/div>\n
\n<\/div>\n

\nReduction for disability.<\/o:p><\/span><\/h4>\n

The
\npeople who are legally considered disabled, with a degree of
\ndisability equal to or greater than 33 percent and less than 65 percent, of
\nin accordance with the scale referred to in Article 148 of the consolidated text of
\nThe General Social Security Law; approved by Royal Legislative Decree
\n1\/1994, of June 20, will apply a reduction of 47,858.59 euros<\/strong>;
\nthe reduction will be of 150,253.03 euros<\/strong> for those people
\nthat, in accordance with the aforementioned regulations, demonstrate a degree of
\ndisability equal to or greater than 65 percent.<\/o:p><\/span><\/p>\n

\nReduction for insurance perception.<\/o:p><\/span><\/h4>\n

For
\ninsurance benefits whose beneficiaries are spouse, ascendant,
\nIf the deceased's descendant, adopted child, or adoptive parent is a descendant, a reduction will be granted. 100
\nper 100 of the amounts received with a limit of 9,195.49 euros.<\/strong><\/o:p><\/span><\/p>\n

\nReduction for company acquisition
\nindividual, professional practice, or holdings in entities. (*) <\/o:p><\/span><\/h4>\n

Reduction
\nof the 95%<\/strong> by acquisition mortis causa of a sole proprietorship,
\nprofessional business or holdings in entities (exempt according to art.
\n4.8 Law 19\/1991 of IP), by spouses, descendants or adopted children of the deceased
\n(or if these do not exist, by ascendants, adoptive parents and collateral relatives,
\nup to the third degree), provided that the reduction is maintained for the ten
\nyears following the death of the deceased.<\/o:p><\/span><\/p>\n

\nReduction for home purchase
\nusual. (*) <\/o:p><\/span><\/h4>\n

Reduction
\nof the 95%<\/strong> through acquisition of the main residence through inheritance
\nof the deceased, by spouse, ascendants or descendants, or collateral relatives
\nover sixty-five years of age who had lived with the deceased during the
\ntwo years prior to death, with a limit of 122,606.47 euros.
\nMaintenance requirement 10 years.<\/strong><\/o:p><\/span><\/p>\n

\nReduction for acquisition of goods
\nmembers of the Historical Heritage.<\/o:p><\/span><\/h4>\n

Reduction
\nof the 95%<\/strong> by acquisition mortis causa of assets forming part of
\nSpanish Historical Heritage or the Historical or Cultural Heritage of the
\nAutonomous Communities, by spouse, descendants or adopted children of the deceased.
\nMaintenance requirement 10 years. Reduction of 95% for mortis acquisition
\ncause of assets forming part of the Spanish Historical Heritage or of the Historical Heritage
\nor Cultural Heritage of the Autonomous Communities, by spouse, descendants or adopted children
\nof the deceased. Maintenance requirement 10 years<\/strong>.<\/o:p><\/span><\/p>\n

\nReduction for consecutive transmission
\nmortis causa of the same assets.<\/o:p><\/span><\/h4>\n

Yeah
\nthe same goods were subject to two or more within a maximum period of ten years
\ntransfers mortis causa in favor of descendants, in the second and
\nThe amount paid for the tax on the transfers is subsequently determined.
\nprecedents.<\/o:p><\/span><\/p>\n

\nReduction for acquisition of
\nagricultural holdings.<\/o:p><\/span><\/h4>\n

\u00b7 <\/span><\/span><\/span>90%<\/span><\/strong>.
\nComplete transfer of the business, carried out in favor of or by the owner of
\nanother Priority Agricultural Holding (100%<\/strong> if the purchaser is
\na young farmer or an agricultural wage earner).<\/o:p><\/span><\/p>\n

\n\u00b7 <\/span><\/span>75%<\/span><\/strong>.
\nPartial transfer of farms and rural properties in favor of a single owner
\nof a Priority Agricultural Holding (85%<\/strong> if the purchaser
\nis a young farmer or an agricultural wage earner).<\/o:p><\/span><\/div>\n

<\/p>\n

\n\u00b7 <\/span><\/span><\/span>50%<\/span><\/strong>.
\nTransfer of land to complete under a single boundary the 50% or more of the
\nsurface area of a farm.<\/span><\/div>\n
\n<\/o:p><\/span> <\/div>\n
\n<\/div>\n

\nREGIONAL REDUCTIONS AND IMPROVEMENTS
\nSTATE REDUCTIONS <\/u><\/span><\/span><\/h2>\n

\n(Andalusian Regional Government)<\/o:p><\/u><\/span><\/span><\/h2>\n

In general<\/o:p><\/span>
\n1. <\/span><\/span>Improvement of taxable base reductions through
\nequivalencies.<\/o:p><\/span><\/strong>
\n\u00b7   <\/span><\/span><\/span>Equal treatment of registered domestic partnerships
\nRegistration of Civil Partnerships of the Autonomous Community to marriages.<\/o:p><\/span>
\n\u00b7   <\/span><\/span><\/span>Equal treatment of persons under foster care
\npermanent or pre-adoptive family member to the adopted.<\/o:p><\/span>
\n\u00b7   <\/span><\/span><\/span>Equal treatment of people who perform a
\npermanent or pre-adoptive family foster care for adoptive parents.<\/o:p><\/span><\/p>\n

\nAcquisitions mortis causa<\/o:p><\/u><\/span><\/h3>\n

1. <\/span><\/span><\/span>Improvement of the
\nreduction of the taxable base for the acquisition mortis causa of housing
\nusual.<\/o:p><\/span><\/u><\/strong><\/p>\n

\nHe
\npercentage amounts to 99,99 %<\/strong> when the property transferred
\nhas constituted the habitual residence of the acquirer at the time of
\ndeath of the deceased.<\/o:p><\/span><\/div>\n

<\/p>\n

\n2. <\/span><\/span><\/span>Reduction
\nregional for spouse and direct relatives when the value of the assets and
\nacquired rights do not exceed \u20ac175,000.<\/o:p><\/u><\/span><\/h4>\n

The
\nThe reduction will consist of a variable amount, the application of which determines a
\ntaxable base of zero amount. For
\nLet's understand, if the sum of the assets we have to inherit is more than
\nThat amount, our settlement will be reduced by the amount of that amount.
\nwhich we inherited, so our settlement comes out to ZERO EUROS.<\/u><\/b> Just because it comes out to zero doesn't mean it doesn't.
\nWe have to submit it, because if we don't we can be fined. <\/o:p><\/b><\/span>
\n\u00b7   <\/span><\/span><\/span>Taxpayers included in kinship groups
\nI and II<\/o:p><\/span>
\n\u00b7   <\/span><\/span><\/span>If your pre-existing assets are included in the
\nfirst section of the scale established in article 22 of the Tax Law
\nof Successions and Donations.<\/o:p><\/span><\/p>\n

\n3. <\/span><\/span><\/span>Improvement
\nregional in the reduction of the tax base corresponding to the
\nacquisitions mortis causa by passive subjects with disabilities.<\/o:p><\/span><\/u><\/h4>\n

<\/p>\n

\nThe reduction will consist of a variable amount, the
\napplication determines a taxable base of zero amount.<\/o:p><\/span><\/div>\n

<\/p>\n

\n\u00b7   <\/span><\/span><\/span>People with a recognized disability equal to or greater than
\nto 33%<\/o:p><\/span><\/div>\n

\u00b7   <\/span><\/span><\/span>When the taxable base does not exceed 250,000<\/o:p><\/span>
\n\u00b7   <\/span><\/span><\/span>The passive subjects belonging to groups III and
\nIV of kinship must be included in the first section of assets
\npre-existing (of 0 to<\/st1:metricconverter>
\n402.678,11 \u20ac)<\/o:p><\/span><\/p>\n

\n4. <\/span><\/span><\/span>Improvement
\nregional government in the reduction for acquisition mortis causa of an individual business,
\nprofessional business and holdings in entities.<\/o:p><\/span><\/u><\/h4>\n

<\/p>\n

\nThe various reduction methods have as
\nreference to article 20.2.c) of Law 29\/1987, on Inheritance Tax
\nand Donations, and consist of increasing the percentage reduction (99% instead of 95%)<\/b> or of the field
\nsubjective beneficiary status, or the shortening of the maintenance period of the
\nacquisition of 10 a<\/st1:metricconverter>
\n5 years).<\/span><\/div>\n
\n<\/span> <\/div>\n
\nSource: Ministry of Economy, Regional Government of Andalusia. <\/o:p><\/span><\/div>\n

http:\/\/www.juntadeandalucia.es\/haciendayadministracionpublica\/tributos\/impuestos\/cedidos\/sucesiones.htm<\/a><\/p>\n

<\/p>\n

Don't hesitate to contact us, the first
\nYour query or request for information will be answered free of charge and without any obligation.
\ncommitment<\/strong>. Call us at 954368804<\/u><\/b>
\nor contact us by email at office@gestduque.com<\/span><\/a>.<\/p>\n

Signed: gestduque, www.gestduque.com<\/span><\/a>, office@gestduque.com<\/span><\/a>, 954368804 <\/u><\/b><\/p>\n

\n <\/o:p><\/div>\n

<\/p>\n

\n <\/o:p><\/div>\n

<\/p>\n

\n <\/o:p><\/div>\n\n
\n\n\t\t\n
    \n\t\t\t <\/ul>\n <\/div>","protected":false},"excerpt":{"rendered":"

    GENERAL REDUCTIONS ON OUR INHERITANCE (GENERAL - STATE) Acquisitions mortis causa Reduction due to kinship with the deceased [according to the Group to which they belong]. Depending on the kinship group to which the taxpayer belongs: \u00b7 Group I. Acquisitions by descendants and adopted children under twenty-one years of age: \u20ac15,956.87, plus \u20ac3,990.72 for each [\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":[7,8,10,11,13,16,17,18,20,21,23,24],"class_list":["post-215","post","type-post","status-publish","format-standard","hentry","category-herencias","tag-aceptacion-de-herencia","tag-asesoria","tag-defuncion","tag-donacion","tag-heredar-cuentas","tag-impuesto-sucesiones","tag-modelo-650","tag-modelo-660","tag-presupuesto-herencia","tag-seguro-vida","tag-testamento","tag-ultimas-voluntades"],"_links":{"self":[{"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/posts\/215","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=215"}],"version-history":[{"count":1,"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/posts\/215\/revisions"}],"predecessor-version":[{"id":228,"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/posts\/215\/revisions\/228"}],"wp:attachment":[{"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/media?parent=215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/categories?post=215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gestduque.com\/en\/wp-json\/wp\/v2\/tags?post=215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}