Inheritance with Property in Spain [2026]
We manage the full process for international inheritances involving Spanish property: heirs' NIE, ISD, notary and land registry. In Andalucía, near-zero inheritance tax for direct heirs.
When does Spanish law apply?
Spanish law applies to all real estate located in Spain, regardless of the nationality of the deceased or the heirs. However, the EU Succession Regulation (650/2012) allows EU citizens to elect the law of their habitual residence country.
The Inheritance and Gift Tax (ISD) always applies to Spanish assets, even when the inheritance is governed by foreign law. In Andalucía, bonifications for direct heirs make the ISD practically zero.
What we manage
- Last wills certificate and death certificate
- Urgent NIE for non-resident heirs
- Sworn translation of foreign documents
- Coordination with Spanish notary
- ISD calculation and filing in Andalucía
- Inheritance adjudication deed
- Land Registry inscription
- Change of ownership in banks and other assets
- Subsequent property sale if desired
Step-by-step process
Documentation & certificates
We obtain the apostilled death certificate, the Spanish last wills certificate and the NIE for all non-resident heirs.
Asset valuation
We value the Spanish property and other Spanish assets to calculate ISD. We coordinate with surveyors if required.
Drafting the inheritance deed
The notary drafts the estate adjudication deed. For heirs abroad, we manage powers of attorney and sworn translations.
ISD inheritance tax filing
We file and settle inheritance tax (ISD) with the Tax Authority. In Andalucía the 99% bonification for direct heirs reduces the amount to near zero.
Notarial signing & land registry
Deed signing before a notary and registration with the Land Registry in the heirs' names.
Banking & asset management
We handle the change of ownership for Spanish bank accounts and other assets. If heirs wish to sell the property, we also manage the sale process.
ISD in Andalucía: bonification table
Andalucía applies a 99% bonification for heirs in groups I and II (descendants, ascendants, spouse). Other heirs pay at the state rate.
| Type of heir | Group | Bonification | Effective ISD |
|---|---|---|---|
| Children / Spouse / Parents (direct) | I / II | 99% | ~0% |
| Siblings / Nieces & Nephews | III | 0% | State rate |
| Cousins / Other relatives | IV | 0% | State rate |
| Non-relatives | IV | 0% | State rate |
* State rates vary according to asset value and family relationship. Contact our team for a personalised calculation.
Key deadlines you must know
Related services
Frequently asked questions about inheritance in Spain
What law applies to international inheritance in Spain?
EU Succession Regulation 650/2012 allows EU citizens to elect their home country's law. Spanish ISD always applies to Spanish assets, regardless of the chosen law.
What is the inheritance tax rate in Andalucía?
In Andalucía, direct heirs (children, spouse, parents) have a 99% ISD bonification. This means they effectively pay no inheritance tax on Costa del Sol properties.
Do non-resident heirs need a NIE?
Yes. Every non-resident heir receiving a Spanish property needs a NIE before signing the deed. We process it on an urgent basis.
How long do I have to file the ISD?
The deadline is 6 months from the date of death. A 6-month extension can be requested before the first deadline expires. Missing deadlines results in surcharges.
What if there is no will in Spain?
If there is no Spanish will, an intestate succession process applies. It takes longer but is fully manageable. If a will exists in another country, it can be recognised in Spain under Regulation 650/2012.
Can we sell the inherited property from abroad?
Yes. Once the inheritance is registered in the Land Registry, heirs can sell the property even if they live outside Spain. We can manage the sale via power of attorney.
Have you inherited a property in Spain?
We guide you through every step. Free first consultation, no commitment.