# Marbella Inheritance Planning — Will Your Family Inherit Tax-Free?

Spanish inheritance tax (ISD) can hit 81.6% on non-family inheritors. But
Andalucía's **99% bonification** for Group I/II heirs (Decreto-Ley 1/2019)
effectively zeros out ISD for spouse + children — IF you meet residency,
structure, and timing requirements.

Get this wrong and your family loses €100K-€2M+ to ISD on a €5M Marbella villa.
Get it right and they inherit with near-zero tax.

This quiz checks where you stand and whether you need pre-mortem planning.







## What this quiz checks

6 questions on heir relation / residency / property value / structure / donor
residency / timeline → routes you to one of 15 outcomes:

- **Andalucía 99% full** — most common, near-zero ISD
- **Partial bonification** — some planning lift available
- **Group III/IV exposure** — significant ISD without planning
- **Non-family beneficiary** — full ISD rate (up to 81.6%)
- **EU/EEA inheritor** — ECJ-extended bonification post-Ley 26/2014
- **Non-EU inheritor** — different ISD treatment, treaty-dependent
- **Pre-purchase planning** — best position to optimize structure
- **HNW estate €5M+** — Patrimonio + Solidaridad + ISD planning
- **Corporate structure** — share transfer mechanics
- **Foreign holding company** — CRS + substance review
- **Current inheritance** — 6-month declaration deadline
- **Unmarried partner** — Group IV exposure, planning levers
- **Spain other region** — cross-region ISD comparison
- **Non-resident donor** — IRNR + ISD interactions
- **Unclear residency** — tie-breaker analysis needed

## Related reading

- [Andalucía 99% Inheritance Bonification — Worked Examples](/article-andalucia-99-inheritance-bonification-en)
- [Spanish Inheritance Tax Deep-Dive 2026 — ISD by Region](/article-spanish-inheritance-tax-deep-dive-en)
- [Marbella Property Inheritance Walkthrough](/article-marbella-property-inheritance-walkthrough-en)