What is the EU Succession Regulation 650/2012 and how does it affect inheritance in Spain?

EU Regulation 650/2012 (the European Succession Regulation) came into force on 17 August 2015 and fundamentally changed how inheritance works for EU residents. The key rule: your estate is governed by the law of the country where you were habitually resident at the time of death — unless you have made a formal choice in your will to apply your nationality's law instead. For British expats in Spain, this means: post-Brexit, EU Regulation 650/2012 no longer applies to the UK. However, a British national living in Spain can include in their Spanish will a choice to apply UK law to their worldwide estate, or Spanish law to their Spanish assets. For EU nationals (German, French, Dutch, etc.) resident in Spain, they can choose between Spanish law and their nationality's law in their Spanish will.

How much inheritance tax is there in Andalucía for foreigners?

Andalucía has one of the most generous inheritance tax regimes in Spain. Since 2021, Andalucía offers a 99% reduction (bonificación) in the ISD (Impuesto de Sucesiones y Donaciones) for direct heirs (spouse, children, grandchildren, and parents). This effectively means direct heirs pay virtually no inheritance tax in Andalucía, regardless of the estate's value. However, non-resident heirs who inherit from non-resident deceased must pay state-level ISD (which has no such bonification) unless they can demonstrate a sufficient connection to Andalucía. The Spanish Supreme Court has ruled that non-residents should receive the same treatment as residents for ISD purposes (ruling 2014), but the application can be complex.

Do I need a Spanish will if I own property in Spain?

While not legally mandatory, having a Spanish will (testamento notarial) is STRONGLY recommended for anyone who owns property in Spain. Without a Spanish will, your heirs must obtain probate in your home country and then have those documents translated, apostilled and recognised in Spain — a process that can take 1–2 years and cost significantly more than drafting a Spanish will (approximately €200–500). With a Spanish will, inheritance can typically be processed in Spain within 3–6 months. You can have a Spanish will for your Spanish assets AND a separate will in your home country for your non-Spanish assets — these complement each other.

What is the inheritance timeline for Spanish property?

A typical inheritance of Spanish property takes 3–12 months from the date of death, depending on complexity. Key steps: 1) Obtaining the Spanish death certificate and registering the death (1–2 weeks); 2) Obtaining the Certificate of Last Wills (Certificado de Últimas Voluntades) from the Ministry of Justice (2–4 weeks); 3) Gathering documentation (will, Spanish property titles, bank statements, NIE of heirs) (4–8 weeks); 4) Acceptance of inheritance deed before a Spanish notary (1–2 weeks); 5) Payment of ISD (inheritance tax) within 6 months of death — essential; 6) Land Registry registration in heirs' names (2–4 weeks). Total: typically 4–9 months.

What is the 6-month deadline for Spanish inheritance tax?

Spanish inheritance tax (ISD) must be paid within 6 months of the death. This deadline is strict — failure to pay on time incurs interest and penalties. If the estate is complex or documentation is difficult to obtain, you can request a 6-month extension, which must be applied for within the first 5 months. For non-residents inheriting Spanish property, the ISD declaration is filed at the tax authority of the region where the Spanish property is located (i.e., Andalucía for Costa del Sol properties).

Herencias Internacionales en España [2026] — Guía Legal Completa para Extranjeros

Guía completa sobre herencias internacionales en España para extranjeros en 2026. Reglamento UE 650/2012, bonificación ISD del 99% en Andalucía, testamento en España, NIE para herederos y plazos para heredar propiedad española.

#inheritance Spain foreigners#Spanish inheritance law#ISD Andalucia#EU Succession Regulation 650/2012#Spanish will foreigners

Herencias Internacionales en España [2026] — Guía Completa para Extranjeros

Reglamento UE 650/2012 — La ley que rige tu herencia

Por defecto, la herencia se rige por la ley del país de residencia habitual en el momento del fallecimiento. Puedes elegir en tu testamento que se aplique la ley de tu nacionalidad en lugar de la española.

ISD en Andalucía: bonificación del 99% para herederos directos

Desde enero 2021, Andalucía ofrece una bonificación del 99% en el ISD para herederos de Grupo I y II (cónyuge, hijos, padres, abuelos).

Herencia de €500.000 en la Costa del Sol para un hijo → IRNR efectivo ≈ €0.

Testamento español (Testamento Notarial) — Altamente recomendado

Sin testamento español: proceso de 1–3 años, costes de €3.000–10.000.

Con testamento español: proceso de 3–6 meses, costes de €1.500–4.000.

Hacer un testamento en España: €200–500. La mejor inversión que puede hacer un propietario extranjero.

Proceso paso a paso

1. Certificado de Últimas Voluntades (Ministerio de Justicia) — 2–4 semanas

2. Reunir documentación (escritura, nota simple, valor catastral)

3. NIE para todos los herederos — imprescindible

4. Escritura de aceptación de herencia ante notario

5. ISD — PLAZO 6 MESES desde el fallecimiento (puede solicitarse prórroga)

6. Inscripción en el Registro de la Propiedad

NIE para herederos — Primer paso

Todos los herederos necesitan NIE para aceptar la herencia. Se puede tramitar en el Consulado de España en el país del heredero o mediante representante con poder notarial.

Plazo crítico: 6 meses para el ISD

El ISD debe presentarse y pagarse en los 6 meses siguientes al fallecimiento. Pasado ese plazo: recargo del 5–20% + intereses diarios.

Costa Expat gestiona el proceso completo de herencias internacionales en Costa del Sol: NIE herederos, notaría, ISD y registro de la propiedad.