1) Spanish inheritance law was devolved to regional governments in 2001 to set their own inheritance tax rates and deductions. 2) Recently, the EU court ruled that some regional laws granting deductions only to resident beneficiaries were discriminatory. 3) New Spanish legislation now requires regions to grant the same deductions to resident and non-resident EU citizen beneficiaries. 4) The document then outlines the specific inheritance tax laws and deductions that apply in the Murcia region of Spain.