Is it true that my (same sex) partner will have to pay 80% inheritance tax on what I leave him?
Spanish Tax law can indeed lead to very unfortunate (fiscal) consequences in the context of inheritance by same sex partners- particularly if the relationship is not “recognised” with civil status. (It has to be said, an 80% marginal rate is not impossible, but it is virtually the worst case scenario). In any event, Spanish estate planning in the context of same sex relationships is a very complex and specialised area of practice, especially without the correct advice. At Legal4spain we are able to provide the best (and most tax efficient) solutions.
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