Ten things to consider in an inheritance process in Spain in 2025

An inheritance process in Spain can be complex, especially for non-residents. In our years of experience as a firm specializing in advising foreign residents and non-residents, we observe that many heirs are unsure of the procedures they must complete to be awarded the assets of their deceased in Spain. Furthermore, there is often some confusion between the law applicable to the inheritance and the payment of Inheritance Tax in Spain.

Inheritance process in Spain for non-resident heirs

1. INHERITANCE TAX: Whether the heir is a resident of Spain or not, the assets they inherit located in Spain must be subject to Inheritance Tax (ISD). You have six months from the date of death to file and pay inheritance tax, with the option to request an extension within the first four months.
2. LAW APPLICABLE TO THE SPANISH SUCCESSION: If the deceased was not a resident of Spain or, while a resident, designated the law of their nationality in a will, the law of their nationality will apply. However, if they were a resident of Spain and did not designate the law of their nationality in a will, Spanish law will apply to the succession.
3. NIE number: Heirs will need a Foreigner Identification Number (NIE) to carry out the inheritance in Spain. This number can only be obtained through a power of attorney or in person.
4. FOREIGN WILLS: Foreign wills are valid, but it will be necessary to legalize them in the country of origin, i.e., the adjudication of inheritance (probate), where the legal heirs are listed. This document must be translated and apostilled.
5. CERTIFICATE OF LAST WILLS: This document certifies whether the deceased signed a last will in Spain. To apply for it, you must present a death certificate.
6. REAL ESTATE: If the deceased’s estate includes any property, the municipal capital gains tax must also be paid, and any debts owed on the property will be assumed by the heirs.
7. BANK ACCOUNTS: If the heir had a bank account in Spain or with a Spanish bank, you will need to request a document called a certificate of debit positions from the bank at the beginning of the process. This document certifies the balance in the account or investment fund as of the date of death.
8. NOTARY: It is mandatory to sign the Deed of Inheritance before a Spanish notary if there are real estate properties in the inheritance, as the Property Registry will not register the property in favor of the heirs if there is no notarial deed of inheritance.
9. SALE OF THE PROPERTY: Heirs wishing to sell the property they will inherit will need the property registered in the Property Registry in their name in order to sign the Public Deed of Sale, which could take several months. However, it is possible and legal to sign a private contract with the buyer while the inheritance is being processed in Spain, subject to the registration of the Deed of Inheritance.
10. POWER OF ATTORNEY: If you live abroad, a power of attorney allows your Spanish lawyer to manage everything on your behalf, including banking procedures, notary signatures, and tax returns. This will save you time and money.

C&D Solicitors, specialist lawyers in property and inheritance law in Spain