The Inheritance Process in Spain: Step-by-Step for Non-Residents

Overview: What the Spanish Inheritance Process Involves

When someone who owns property in Spain dies — regardless of whether they were Spanish, British, German, or any other nationality — their Spanish assets must pass through a Spanish legal process. This runs in parallel with any probate or estate administration in the deceased's home country.

Spain does not use a court-based probate system for straightforward estates. Instead, inheritance is formalised through a Spanish notary, with the heirs signing an escritura de aceptación de herencia (deed of acceptance of inheritance). The critical deadlines are the six-month tax filing requirement and the associated Land Registry transfer.

Step 1: Notify the Spanish Authorities and Secure the Assets

Immediately after death:

• If the deceased held a Spanish bank account, notify the bank. Accounts are typically frozen on death pending the estate process. Ensure any automatic payments (IBI, community fees, utilities) are covered to avoid debts accumulating
• Secure physical access to the property and ensure buildings insurance remains in force
• Locate the deceased's Spanish will, if one exists (the Registro General de Actos de Última Voluntad in Madrid holds records of all Spanish wills)

Step 2: Gather and Apostille Foreign Documents

For non-residents dying outside Spain, the Spanish process requires documents from the country of death:

• Death certificate — the official death certificate from the country of death
• Apostille — the death certificate must be apostilled under the Hague Convention so it is recognised in Spain. In the UK, apostilles are obtained from the Foreign, Commonwealth & Development Office. In Germany, from the relevant Oberlandesgericht or Regierungspräsidium
• Certified translation — all foreign-language documents must be translated into Spanish by a sworn translator (traductor jurado)

Step 3: Establish Who the Heirs Are

If there is a Spanish will: your Spanish lawyer presents the will to a notary. The notary verifies the will's authenticity and the identity of the heirs, and confirms the will is the last registered one (via the Registro Central de Última Voluntad).

If there is a foreign will being relied upon: under EU Succession Regulation 650/2012, a will made in the deceased's home country can generally govern the succession of Spanish property if the deceased made a valid choice of law election, or if the regulation's default rules apply. The foreign will must be apostilled, translated, and presented to the Spanish notary for recognition.

If there is no will: the notary issues an auto de declaración de herederos ab intestato (declaration of heirs in intestacy), based on Spanish intestacy rules or home-country rules depending on the applicable law. This requires a hearing before a notary with two witnesses and can add four to eight weeks to the timeline.

Step 4: Value the Spanish Assets

The heirs (through their lawyer) must prepare a valuation of the Spanish assets for tax purposes:

• Property: valued at the higher of purchase price, catastral reference value multiplied by regional coefficients, or the ATIB's own reference values (valor de referencia). The ATIB's reference values were introduced in 2022 and provide the tax authority's independent assessment of market value
• Bank accounts: statement balance at date of death
• Other assets: vehicles (valued by Hacienda tables), shares, etc.

Heirs are not required to use a formal independent valuation, but if the declared value is below the ATIB reference value, the tax authority will adjust upwards. Over-declaring (to support a higher cost base for future capital gains) can also attract scrutiny.

Step 5: Pay the Inheritance Tax (Modelo 650)

Inheritance tax is declared and paid to the ATIB (Balearic Tax Authority) using Modelo 650 for all heirs collectively, or Modelo 652 for self-assessment by individual heirs. Key points:

• Each heir calculates their own tax on their share of the inheritance
• In the Balearics, Group I and II heirs apply the 99% reduction (see our dedicated guide)
• Payment is made by bank transfer or direct debit from a Spanish account
• The filed and stamped Modelo 650 is required to proceed with the Land Registry transfer

Even if the tax amount is zero or negligible after the reduction, the formal filing must be completed.

Step 6: Sign the Escritura de Aceptación de Herencia

Once the tax is filed (or a certificate of exemption obtained), the heirs sign the deed of acceptance of inheritance before a Spanish notary. This deed:

• Identifies the deceased, the heirs, and the assets
• Records the heirs' acceptance of the inheritance (or, if applicable, their rejection — see our guide on rejecting an inheritance)
• Sets out how assets are distributed among multiple heirs
• Is used as the basis for the Land Registry transfer

If heirs cannot attend in person, they can grant a power of attorney to a lawyer to sign on their behalf. This power of attorney must itself be notarised and apostilled.

Step 7: Register at the Land Registry

The signed escritura, together with the stamped inheritance tax declaration, is presented to the Registro de la Propiedad to transfer the property into the heirs' names. Until registered, the transfer is not effective against third parties.

Registration typically takes two to six weeks.

Typical Timeline

Engaging a Spanish Lawyer

A Spanish abogado (lawyer) or gestoría experienced in cross-border inheritance is essential. They will manage correspondence with the notary, ATIB, and Land Registry; prepare the tax declarations; and coordinate with the foreign estate administration. Fees for a straightforward single-property inheritance typically range from €1,500–€4,000.