Spanish Inheritance Groups
Inheritance tax groups are as follows in Spain:
Group 1.
All natural and adopted children under 21
Group 2.
All natural and adopted children over 21
Grandchildren
Parents
Spouses
Unmarried partners registered as Perecha de Hecho
Group 3
Stepchildren, siblings, aunts, uncles, nieces, nephews, in-laws, and their ascendants and descendants
Group 4
Cousins, all other relatives, unmarried partners that are not registered as Perecha de Hecho and all unrelated beneficiaries
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