Every Autonomous Community has its own regulations about the Spanish inheritance tax.
Who is bound by the Spanish inheritance tax Taxpayers who have their habitual residence in Spain, regardless of where are located the properties or rights inherited. Are also required to pay the tax, the non-residents in Spain receiving property and / or rights located in Spain by the way of inheritance.
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The law of the deceased’s nationality applies to inheritance. The main laws regulating inheritance are the Portuguese Civil Code, fifth book (articles 2024 to 2334) and book one (articles 62 to 65).
The inheritance process in Portugal is generally governed by the laws of the deceased’s nationality, thereby avoiding potential conflicts of law; however, if spouses have different nationalities, Portuguese law determines that the national law of the country where they both usually reside is applicable.
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At present inheritance tax between spouses or direct line (children, grandchildren, parents grandparents etc.) is exempt, i.e. zero. Other inheritors will pay 10% inheritance tax.
The main laws regulating inheritance are the Portuguese Civil Code, fifth book (articles 2024 to 2334) and book one (articles 62 to 65).
The inheritance process in Portugal is generally governed by the laws of the deceased’s nationality, thereby avoiding potential conflicts of law; however, if spouses have different nationalities, Portuguese law determines that the national law of the country where they both usually reside is applicable.
Read more →
