Inherited property in Spain? We handle the Spanish side of the estate.

How we can help

Which country’s law applies?

Spain applies the EU Succession Regulation (No 650/2012) to the estates of people who died on or after 17 August 2015. As a general rule, the whole succession is governed by the law of the country where the deceased was habitually resident at the time of death (Article 21). A person can instead choose, in a will, the law of the country of their nationality (Article 22).

The law designated by the Regulation applies even when it is the law of a non-EU country, such as the United Kingdom (Article 20). It determines who the heirs are and what share each one receives. Spanish inheritance tax is a separate question, governed by Spanish tax rules.

Where the deceased had links with more than one country, we check which law applies before taking any step, because it changes the documents and the process.

Key steps and deadlines in Spain

1. Death certificate and NIE. The heirs will need the death certificate and, to deal with the Spanish tax authorities, a Spanish tax identification number (NIE).
2. Certificate of last wills. The Certificado de Últimas Voluntades shows whether the deceased made a will in Spain. It can only be requested once 15 working days have passed since the death.
3. Will or declaration of heirs. If there is a will, a certified copy is obtained. If there is none, the heirs may need to be formally declared before a Spanish notary.
4. Inheritance tax: 6 months. The inheritance tax return must be filed within six months of the death. An extension of up to another six months can be requested within the first five months.
5. Municipal capital gains tax. For urban property, the plusvalía municipal must be declared to the local council within six months of the death, extendable to one year at the heir’s request.
6. Acceptance deed and Land Registry. The heirs accept the inheritance in a notarial deed, and the property is then registered in their names. After that, it can be kept, rented out or sold.

Official source: Inheritance Tax Regulation, Articles 67 and 68 (Spanish) · Local Finance Act, Article 110 (Spanish).

Inheritance tax for non-residents

Spanish inheritance tax (Impuesto sobre Sucesiones) is shared between the State and the regions, and the amount payable can vary considerably from one region to another.

Heirs who live outside Spain are entitled to apply the regional rules. If the deceased lived in a Spanish region, the rules of that region apply. If the deceased lived abroad, the rules of the region where most of the Spanish assets are located apply.

We calculate the tax under the applicable rules before you accept the inheritance, so you know the expected cost in advance.

Official source: Inheritance and Gift Tax Act, Second Additional Provision (Spanish).

How it works

1. Tell us about the estate. Start with the date of death, where the deceased lived, what assets there are in Spain and whether there is a will. Do not send identity documents or bank details with your initial enquiry.
2. We confirm the proposed engagement. You receive the scope, fee and expected timing before any work starts.
3. We handle the Spanish side. We gather the certificates, prepare the tax filings and coordinate the notary and the Land Registry within the agreed scope.
4. You decide what to do with the property. Keeping, renting out or selling it can be discussed separately where required.

Documents to have ready

• The death certificate.
• Any will, whether made in Spain or in another country.
• Details of the assets in Spain: property address, bank accounts and any other assets.
• Family details: spouse or partner, children and other possible heirs.
• Any correspondence already received from Spanish banks, notaries or tax offices.

We will explain which documents are needed and how to share them after the initial contact.

Your lawyer at Ros Legal Abogados

The firm’s legal practice is led by Sherezade Ros González, registered with the Barcelona Bar Association (ICAB), membership number 39,434. You can check the professional registration in the ICAB directory, under Maria Sherezade Ros Gonzalez.

Based in Barcelona, Ros Legal advises on inheritance and property matters in Spain. The location of the assets and the applicable regional rules are considered when defining the engagement.

Frequently asked questions