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inheritance tax in mallorca for non family member

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- September 21, 2016 at 5:43 pm #192647
  
  hardrock
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  Hello
  
  An old family friend has died and left me his apartment in Mallorca . it has been valued at 156000 euro. He was a non resident is Mallorca and lived in the uk. I am not related in any way. Would anyone know what the inheritance tax should be on this value as it seem very complicated.
  
  Thank you
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