I am talking about inheritance tax allowances. Non resident members of the family who inherit (including wife/husband) only get the tax free allowance set by the state of €16,000 each. But residents get allowances set by the area they live in. Apparently there’s €175,000 tax free allowance per recipient in Andalusia, but only for residents! So Spain will make a killing, if you’ll excuse the pun, when all the ageing Brits who have holiday homes in Spain go to the great Costa in the sky. And the kids who inherit will have to find liquid dosh. (Beware– discussion of this subject triggers a big sales pitch from a couple of companies proposing setting up limited companies to hold the property, but from the looks of other discussions this can have problems too.) I think it will be much better if European law steps in to even things out.