We are wealth strategists Experts in Succession Law of the Regional Government of Andalusia
Our mission is to minimise the fiscal burden through legal tax engineering and protect family peace by resolving conflicts with equitable partition deeds and judicial defence if necessary.
Success stories in Seville
Legal theory is useless if it doesn’t solve problems. Below are three recent cases handled by our firm in the province of Seville.
Family business and the 99% tax relief
- Situation A family from Seville feared inheriting the family factory due to the high tax costs, putting the continuity of the business at risk.
- Legal Strategy Preliminary audit to ensure compliance with the requirements for «Effective Management» and directors’ remuneration. Strict application of the 99% reduction (Article 20 of the LISD).
- Result: Settlement of tax with «Zero Fee» and orderly transfer of company shares.
Inheritance unlock with a «Rebel» heir»
- Situation A flat in the centre of Seville blocked for 3 years because one of the four siblings refused to sign the inheritance.
- Legal Strategy Notarial summons and appointment of a Datival Counter-Partitioner to carry out the distribution without the need for the obstructive brother's signature.
- Result: Allocation of the lots and sale of the property at voluntary auction in less than 6 months.
Gift of money for housing
- Situation The father wishes to help his daughter buy her first home in Seville, but is unsure whether to lend her the money or gift it.
- Legal Strategy Formalisation of a cash donation before a notary, applying the specific regional bonus for the acquisition of a habitual residence in Andalusia.
- Result: Tax savings greater than the loan (due to future tax inflation) and immediate reduction of the father's Wealth Tax.
Comprehensive Estate Management in Seville
Unlike an administrative consultancy, we approach inheritance as a comprehensive legal process. This is our technical protocol:
Step 1Collection and certificates
We obtain the Death Certificate, Declaration of Last Will and Testament, and Life Insurance policies. If there is no will, we process the Declaration of Intestate Heirs before the competent notary in Seville.
Step 2Strategic Inventory and Valuation
This is the critical phase. It is not enough to list assets; they must be valued intelligently.
We crossed the Cadastral Reference Value with the real market value. An incorrect valuation today could mean a fiscal «axe» on income tax if the heirs decide to sell the assets tomorrow. We also calculate and review the Household Linen (3% of the residual flow) to avoid excessive taxation.
Step 3The partition notebook
We are drafting the legal document that forms the lots and assigns the assets.
This is where we apply «family peace engineering»: we design divisions that avoid contentious co-ownership (e.g., preventing two estranged siblings from sharing commercial premises).
¿Giving during life Wait for inheritance? (Comparative 2026)
It is the most frequent question in our office. The answer depends on the urgency and taxation of the asset to be transferred.
| Criterion | Living Donation | Succession (Inheritance) |
|---|---|---|
| Tax (Recipient) | Gift Tax. Tax relief under code 99% in Andalusia for direct gifts. | Inheritance Tax. Exempt up to €1,000,000 (Groups I and II). |
| IRPF (Donor/Deceased) | Danger The donor pays income tax (IRPF) on the capital gain generated (except for money). | Advantage The «deceased's capital gain» is not subject to income tax. |
| Town Planning Gain | Payment is made at the time of donation (without death benefits). | Payment is due upon inheritance (with allowances of up to 95%, as per the by-law). |
| Availability | Immediate. | Following death and award. |
Inheritance tax and capital gains tax in Seville
Inheritance tax Andalusian Regional Government
In 2026, Andalusia maintains very favourable taxation. The exempt threshold for spouses, descendants, and ascendants is €1,000,000 per heir on the taxable base.
This means that the vast majority of family inheritances do not pay any tax, but Is it compulsory to submit the self-assessment (Model 660 and 650)? correctly to avoid penalties from the ATRIAN.
Town Hall Profit Seville City Council
The Tax on the Increase in Value of Urban Land (IIVTNU) is paid to the local council where the property is located.
Following the Constitutional Court's ruling, there are two calculation methods: the Objective Method (cadastral coefficients) and the Real Method (difference between purchase price and sale/valuation price). At FA Abogados we calculate both scenarios and choose the most economical for the client, managing the bonuses for habitual residence or «mortis causa» transmission.
