Inheritance · Spanish law explained in English
Someone has died leaving property or money in Spain, and you are trying to deal with it from another country, in a language you do not read. Here is the order things happen in, and where foreign families most often get stuck.
Short answer Spanish estates follow a fixed sequence of documents. You need the death certificate, then a certificate showing whether a Spanish will exists, then the will itself, then a formal acceptance before a notary, then the inheritance tax, and finally registration of the assets in the heirs' names. Nothing moves until the step before it is complete.
That sequence is the single most useful thing to understand, because families abroad often try to start in the middle — contacting a bank, or asking about the house — and are turned away without knowing why.
Each heir will also need a Spanish tax identification number — an NIE — before any of the later steps can be completed. Applying for it early saves weeks.
Short answer Yes. Spanish inheritance tax applies to assets located in Spain regardless of where the heir lives or where the deceased was resident. It is declared and paid in Spain, within a deadline that starts at the date of death, and there are penalties and interest for filing late.
The complication is that inheritance tax in Spain is partly devolved to the autonomous communities, and the reliefs available differ substantially between them. What applies to a property in Andalucía is not what applies to one in the Balearics, and the same estate can produce very different bills depending on where the asset sits and how the heir is related to the deceased.
Two things are worth knowing early. First, the deadline is short and it runs from the death, so delay is expensive. Second, the tax is generally payable before the assets are released — which is why families sometimes find themselves owing tax on a house they cannot yet sell.
Take advice from a Spanish tax specialist on your own figures. This article deliberately gives none.
Short answer Often yes, but it is rarely the easy route. Under the EU Succession Regulation a person may elect that the law of their nationality governs their estate, which many British nationals did. In practice a foreign will still has to be translated, legalised and reconciled with the Spanish process, which takes time and money.
This matters because of herederos forzosos — forced heirship. Spanish law reserves a portion of an estate for close relatives, limiting how freely someone can distribute their assets. An effective election of foreign law can displace that; an unclear one leaves the family arguing about which system applies at the worst possible moment.
If the deceased owned property in Spain and left only a foreign will, get it reviewed by a Spanish lawyer before assuming it works as intended.
Short answer This is where an estate stops, and it is common. A licensed investigator can establish what the deceased actually held in Spain, locate heirs who have lost contact, and document the findings in a signed report the notary and the lawyer can work from.
Three situations account for most stalled estates. The family knows there was property but not where. The deceased mentioned accounts or a business that nobody can now identify. Or the estate cannot be distributed because one entitled heir emigrated decades ago and nobody has an address.
All three are tractable, and all three are matters of record work: registers, documentary verification and enquiry on the ground. What a licensed detective may lawfully consult in Spain is considerably more than what a family can access from abroad, and the report carries a signature that a notary will accept.
Stuck on a Spanish estate because the assets or the heirs cannot be found? We locate and document, and report in English to you or your solicitor.
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What do I do first if someone dies in Spain?
Obtain the certificado de defunción. Nothing else can begin without it — not the last wills certificate, not the notary, not the bank. If the death occurred abroad but there are Spanish assets, you will need the foreign certificate legalised or apostilled.
Do I need to travel to Spain to inherit?
Usually not. Most steps can be handled by a Spanish lawyer acting under a poder notarial granted at a Spanish consulate or before a local notary and apostilled. Getting that power of attorney drafted correctly at the outset avoids repeat trips.
How do I find out what property the deceased owned?
Property ownership in Spain is recorded at the Registro de la Propiedad, and an extract called a nota simple shows the current owner and any charges against a property. The difficulty is searching by person rather than by property, which is what an asset search is for.
Can I refuse a Spanish inheritance?
Yes. Renunciation is possible and is sometimes the sensible choice, because Spanish inheritance can carry the deceased's debts as well as their assets. It is a formal act with deadlines, so establish what the estate actually contains before deciding either way.
What happens if we miss the tax deadline?
Surcharges and interest accrue, and they compound. Families abroad frequently miss it simply because they did not know it had started running from the date of death. If you are already past it, take advice immediately rather than waiting until the estate is resolved.
The service
We establish what the deceased held in Spain and find the heirs who cannot be traced, then deliver a signed report your notary or solicitor can act on. We report in English and work directly with your legal team.
This article explains Spanish law in general terms for an English-speaking reader. It is not legal or tax advice. Take advice on your own facts before acting.