the tax has not been abolished it has been REDUCED to virtually nothing
by means of a 99.9% "rebate" it applies to close family members and registered common law partners see examples in Spanish here
:
http://www.gobiernodecanarias.org/tr...s_fiscales.pdf My reading of the Spanish text implies that beneficiaries have to have been resident in the Canaries for a minimum of 5 years - does this mean non resident inheritors don't get the "rebate" - any tax experts out there?