In Spain there are four levels at which ISD (inheritance tax) is paid: Level 1 = Children and grandchildren (including adopted) under the age of 21 Level 2 = Children and grandchildren over the age of 21, spouses and parents Level 3 = Other relatives such as brothers and sisters, in-laws, cousins, aunts and uncles Level 4 = Everyone else including unmarried partners If you are not married, your partner is relegated to the ‘any other person’ level of inheritance tax. Being Spain, it does vary for residents between autonomous regions. So, for example this rule applies in Valencia but not in Murcia. It is certainly worth establishing what rules apply to you as it affects both the … [Read more...] about An important decision – making your will