International Inheritance in Spain [2026] — Complete Guide for Foreigners

Inheriting property or assets in Spain as a foreign national — or leaving Spanish property to non-Spanish heirs — involves a specific set of legal and tax procedures that differ significantly from other countries. This guide covers everything you need to know: EU Succession Regulation, Andalucía's inheritance tax benefits, Spanish wills, the inheritance process step by step, and how to avoid common pitfalls.

Why international inheritance in Spain requires specialist attention

When a person with Spanish property dies — whether they are a Spanish resident, a foreign resident, or a non-resident property owner — their Spanish assets enter the Spanish inheritance process. This creates several unique challenges:

1. Which law applies? Spain, UK law, German law, or your home country's law?

2. Which taxes apply? Spanish ISD, or home country inheritance tax, or both?

3. How do you transfer the Spanish property? Through the Spanish notary and Land Registry system

4. Language and documentation barriers — everything must be in Spanish or certified translation

EU Succession Regulation 650/2012

For deaths occurring after 17 August 2015, EU Regulation 650/2012 applies to the estates of EU residents:

Key rule: Your estate is governed by the law of your habitual residence at the time of death.

What this means in practice:

The "professio juris" choice: You can include in your will a formal choice to have the law of your nationality apply instead of your residence country. This is particularly important for:

• ✓Germans who want German inheritance law (avoiding Spanish forced shares)
• ✓French who want French rules (avoiding Spanish legítima)
• ✓Any EU national who wants a specific country's rules to govern their estate

Post-Brexit British nationals: EU Regulation 650/2012 no longer covers the UK. British nationals with Spanish assets should specifically address Spanish succession in their Spanish will, and consult with a specialist in cross-border UK/Spain succession.

Inheritance tax in Spain (ISD)

The Impuesto de Sucesiones y Donaciones (ISD) is a regional tax in Spain, which means each of Spain's 17 autonomous communities sets its own rates and reductions.

Andalucía — 99% reduction for direct heirs

Since January 2021, Andalucía offers a 99% bonificación (reduction) in ISD for Group I and II heirs:

• ✓Group I: Children under 21
• ✓Group II: Spouse, children over 21, parents, grandparents, grandchildren

Effective inheritance tax in Andalucía for a direct heir inheriting €500,000 of property = virtually €0.

This is one of the most generous inheritance tax regimes in Europe and a significant advantage for expats with Costa del Sol property.

Non-resident heirs inheriting from non-resident deceased

This is the most complex scenario. When BOTH the deceased and the heir were non-resident in Spain, the ISD must be paid under the general state law (not Andalucía's generous regional rules). State ISD rates are higher (7.65%–34% depending on the inheritance amount).

However: the Spanish Supreme Court ruled in 2014 (and confirmed multiple times) that non-residents should receive the same treatment as residents for ISD purposes — i.e., they should be able to benefit from Andalucía's 99% reduction. This ruling is now generally applied, but proper documentation and legal assistance is essential to ensure non-residents receive the regional treatment.

Spanish will (Testamento Notarial) — Strongly recommended

A Spanish will is a notarial act executed before a Spanish notary. It is the most efficient way to transfer Spanish assets on death.

Without a Spanish will

Your heirs must:

1. Obtain probate/grant of representation in your home country

2. Have all documents apostilled

3. Have them officially translated into Spanish (translated by sworn translator — traductor jurado)

4. Present them to a Spanish notary for recognition

5. Complete the acceptance of inheritance

This process can take 1–3 years and cost €3,000–10,000 in professional fees.

With a Spanish will

1. Certificate of Last Wills (Certificado de Últimas Voluntades) — 2 weeks

2. Gather asset documentation (property titles, bank accounts)

3. Acceptance of inheritance deed before Spanish notary

4. Land Registry registration

Total time: 3–6 months. Cost: €1,500–4,000 in professional fees.

Cost of making a Spanish will: approximately €200–500 at a Spanish notary. An excellent investment.

The inheritance process step by step

Step 1: Notify Spanish authorities (first 30 days)

Register the death (Registro Civil) and inform relevant institutions (banks, Land Registry, tax authority).

Step 2: Certificate of Last Wills — Ministry of Justice (2–4 weeks)

This certificate confirms whether the deceased had a Spanish will. Apply to: Ministerio de Justicia, Registro de Actos de Última Voluntad, Calle la Bolsa 8, Madrid.

Step 3: Gather documentation (4–8 weeks)

For Spanish property inheritance:

• ✓[ ] Death certificate (apostilled + Spanish translation if from abroad)
• ✓[ ] Last Will (Spanish or foreign, apostilled + translation)
• ✓[ ] Property title (escritura) — from Land Registry (Registro de la Propiedad)
• ✓[ ] Nota Simple (property register extract, €9) — verify current ownership
• ✓[ ] Catastral value certificate (Valor Catastral) — for tax calculation
• ✓[ ] NIE numbers for ALL heirs (essential for the process)
• ✓[ ] Bank account statements (if inheriting bank deposits)
• ✓[ ] Spanish tax number for deceased (NIF/NIE)

Step 4: NIE for heirs (essential)

Every heir must have a Spanish NIE to accept inheritance in Spain. If heirs are based outside Spain, they can:

• ✓Apply at the Spanish Consulate in their country
• ✓Appoint a representative in Spain via Power of Attorney to act on their behalf

Costa Expat arranges NIEs for heirs and represents them throughout the inheritance process.

Step 5: Acceptance of inheritance — Spanish notary

The heirs formally accept (or potentially reject) the inheritance before a Spanish notary. This creates the escritura de aceptación de herencia — the key document for transferring ownership.

Step 6: ISD (inheritance tax) — within 6 months of death

This is the most critical deadline. ISD must be filed and paid within 6 months of the death. In Andalucía:

• ✓Direct heirs: 99% reduction → effectively €0
• ✓Other heirs: standard rates apply

Extension: You can request a 6-month extension (within the first 5 months) if needed.

Step 7: Land Registry registration (2–4 weeks)

The property is registered in the heirs' names at the local Registro de la Propiedad. Only after this can the heirs sell, mortgage or otherwise deal with the property.

Common mistakes and how to avoid them

Missing the 6-month ISD deadline: Even if the inheritance is complex, you must file and pay (or request an extension) within 6 months. Late payment incurs 5–20% surcharges plus daily interest.

No Spanish will: The most common and costly mistake. A €300 Spanish will saves thousands in future costs and years of delay.

Heirs without NIE: Without NIE numbers for all heirs, the notary cannot complete the acceptance deed. Start NIE applications immediately.

Ignoring IRNR obligations on inherited property: If you inherit a Spanish property and become a non-resident owner, you immediately incur annual IRNR obligations (Modelo 210). Many heirs are unaware of this until they receive a penalty notice.

Not updating the Land Registry: After acceptance, the property must be formally re-registered in the heirs' names. Until this is done, the deceased's name remains on the title.

Costa Expat's inheritance service

Costa Expat provides end-to-end support for international inheritance on Costa del Sol:

• ✓NIE applications for heirs (Spain or abroad via Consulate)
• ✓Coordination with Spanish notaries
• ✓ISD calculation and filing
• ✓Land Registry registration
• ✓IRNR setup for newly inherited properties
• ✓Power of attorney service for heirs who cannot travel to Spain

First consultation is free. We reply within 24 hours.