Drakan/Mariadecastro,
That sounds interesting. Are you suggesting that if the total assets of a married couple are less than one million euros and they have lived in the house together long enough, then there is a 95 or 99% (mainland/Lanzarote) reduction in the tax payable by the surviving spouse? If so, what Spanish Law or statute covers this? If they own more than one million, do they pay the full tax on the property over one million, or on the whole amount?