In Andalucía, the inheritance tax in 2024 follows a progressive rate structure. For inheritances: Up to €7,993, the tax rate is 7.65%. Between €7,993 and €31,956, the rate ranges from 7.65% to 10.2%. Between €31,956 and €79,881, it ranges from 10.2% to 15.3%. Between €79,881 and €239,389, the rate ranges from 15.3% to 21.25%. Between €239,389 and €398,778, the rate is 25.5%. Between €398,778 and €797,555, it’s 29.75%. For amounts above €797,555, the rate is 34%. However, Andalucía offers a significant 99% tax reduction for close relatives, such as spouses, descendants, and ascendants. This means that while the above rates technically apply, many beneficiaries will pay a minimal amount of inheritance tax due to these substantial reductions.