Inheritance Tax
Having taken these allowances into account, the tax rate is then calculated on the following scale:

Beneficiaries who are not members of the family will pay higher inheritance tax rates because multiplying coefficients are applied to the basic rates. In the past this was a problem for common law couples, but the Andalucian Regional Government (Junta de Andalucía) has recently modified the law to allow them to benefit from the same tax exemptions as spouses if they are registered with the appropriate authorities.