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Inheritance in
Spain

If a close relative has recently passed

away in Spain, you may be looking for a
lawyer who specializes in inheritance
procedures to help you with the whole
process of dealing with your
inheritance.

Inheritances of foreignersin Spain, to

their close relatives residing in
European countries, is one of the
procedures that we commonly perform
at our law firm.

After their demise, despite the fact that

in most cases the deceased (the
person who initiates the inheritance
process) has a Will, doubts arise as to
which inheritance law is applicable.

In this post we are going to answer your

questions by taking the passing of a
person of European nationality on the
Costa Blanca, Spain as our starting
point. If your case does not meet the
criteria explained below, we would
recommend you contact us by phone
or fill out the contact form to attend
your inquiries in a more personal way,
regardless of your country of origin.

Law applicable
to the
inheritance of
foreigners who
have deceased
in Spain
The inheritances of people who have
deceased on or after August 17, 2015, in
a member country of the European
Union will be governed by the European
Regulation on Inheritance.
As a general rule, the law applicable to
the inheritances of foreigners who have
deceased in Spain will be that
corresponding to the country of their
usual residence at the time of their
death.
It should be noted that the European
Regulation on Inheritance also grants
the deceased the ability to choose
whi
law
will
be
ap
pli
ca
ble
to
ha
ndl
e
the
ir inheritance. It can be that of their
residence at the time of writing their
Will, their residence at the time of
death, or, if they have several
nationalities, they may choose among
them.
Therefore, the law applicable to the
inheritance of foreigners who have
deceased in Spain will be that which
you have indicated in your Will, or that
of your usual residence at the time of
your demise.

If you are the heir of a foreigner

who has deceased in Spain, do
not hesitate to contact us to
clarify any and all your doubts,
and, upon request, hire us to
handle the inheritance process.
Savloir Team

Will of a
foreigner in
Spain
The validity of a foreigner’s Will drawn
up in Spain is also governed by
Regulation 650/012. The same applies
to the Will of any person who dies in a
country of the European Union.
A Will made in Spain should be
governed by Spanish law or the
legislation of the testator’s usual
residence. It is also possible that the
real estate is regulated according to its
location. For example, if a person of
French nationality decides to draw up
their Will in Spain, but the element of
the Will is a property in Italy, they can
draw this Will up according to Italian
law.

Inheritance
and Gift taxes
in Spain for
foreigners
Since January 1st 2015, with the state
amendment of the Inheritance Tax Law,
European residents or non-residents in
Spain can apply the regulations of their
corresponding Autonomous
Community.
In this way, if you are a non-resident
heir to an inheritance from a non-
resident in Spain, you will be able to
apply the regulations of the
Autonomous Community where the
assets of greatest value of the
deceased are located.
For example, if the deceased owned
several properties in the Valencian
Community which constituted the bulk
of the inheritance and a property of
lesser value in Andalusia, the
applicable regulations will be those of
the Valencian Community.

Spanish lawyer
expert in handling
inheritances of
foreigners in Spain
If you wish to start the process of
inheritance of a deceased person in
Costa Blanca, Spain, we would
recommend you contact an expert
lawyer in foreigner’s inheritance to help
you throughout the entire process and
advise you on your options as an heir.
Inheritances for resident, non-resident
or foreign family members in Spain
entail different commitments and
formalities that are important to
understand.
In Spain there are just over 5,400,000
foreign residents, many of them
enjoying their retirement in this country,
making cases of death quite frequent,
along with the need to undertake
inheritance-related procedures.
The steps to be taken regarding
inheritance in Spain for resident, non-
resident or foreign family members,
depending on the location or residence
of the heirs, are described below, with
particular reference to the estates of
British nationals who pass away in
Spain post-Brexit.

Processing of
the inheritance
of a deceased
European in
Spain (non-
resident) by
European
family
members
(non-
residents)
When receiving an inheritance in Spain,
resident or non-resident foreigners are
obliged to complete several formalities,
even if the deceased person was also a
non-resident foreigner.
In addition, the heirs are obliged to pay
the inheritance tax within six months of
the death of the person leaving the
inheritance (who need not necessarily
be a relative).
In Spain, inheritances for resident,
non-resident or foreign relatives
generate the obligation to pay
Inheritance Tax.
However, other formalities must first be
completed: a death certificate, a
Certificado del Registro General de
Actos de Última Voluntad (General
Register of Last Wills and Testaments)
of the deceased’s country of origin, or
proof that there is no such register in
the country of origin.
In case of EU citizens or nationals of
countries that have signed the
European Succession Regulation, the
European Certificate of Succession will
be sufficient.
The will, if there was one, must be
traced and submitted, properly
translated and legalised by the country
where it was drawn up.
Proof of heir status must be provided by
submitting the birth certificate,
legalised in the country of origin.
Spouses will need to submit the
marriage certificate duly certified by
the corresponding Consular Register.
As for Inheritance Tax, if the deceased
non-resident foreigner had assets in
Spain, the non-resident heir must pay
for the assets located in Spain, in
accordance with the regulations of the
Autonomous Community where said
assets are located.

Processing of
the inheritance
of a deceased
resident in
Spain by
European non-
resident family
members
Inheritance in Spain for resident, non-
resident or foreign European relatives is
governed by Regulation (EU) No
650/2012 of the European Parliament
and of the Council of 4 July 2012, also
known as the European Succession
Regulation.
Article 21 of this regulation states that:
‘Unless otherwise provided for in this
Regulation, the law applicable to the
succession as a whole shall be the law
of the State in which the deceased had
his or her habitual residence at the time
of death’.
This Article shall always apply unless
the deceased expressed his or her wish
to have his inheritance handled in
accordance with the law of his country
of origin before a notary.
Thus, when the deceased resided in an
Autonomous Community of Spain, the
inheritance procedure will need to be
handled following the regulations and
the inheritance taxes of the
corresponding Autonomous
Community. Said tax will need to be
paid.
Non-resident heirs will have to pay tax
on the deceased’s property located in
Spain, but not for the deceased’s
property outside Spain.
Should the foreign relatives also be
Spanish residents, they would be liable
to pay inheritance tax on the
deceased’s global assets at the
corresponding Autonomous
Community.
However, they could deduct what they
paid in taxes in the countries where the
assets are located.

Processing of
the inheritance
of a non-
European
deceased in
Spain by non-
European
family
members
Inheritances in Spain for resident,
non-resident or foreign family
members who do not belong to the
European Union or the European
Economic Area do not differ
significantly.
If the deceased citizen had assets in
Spain, the non-resident heirs must pay
the corresponding taxes in accordance
with the regulations of the Autonomous
Community where they are located.
When the heirs are residents, even if
they do not belong to the European
Union, they will be taxed on the assets
that the deceased had both in Spain
and in the rest of the world, with the
corresponding deductions for taxes
paid abroad.
In the case of non-resident heirs and if
the deceased had no assets in Spain,
they are not required to pay inheritance
tax here.

Processing the
inheritance of
deceased
British
nationals in
Spain after
Brexit
Even while in the European Union, the
United Kingdom never subscribed to
Regulation (EU) No 650/2012 of the
European Parliament and of the Council
of 4 July 2012, so Article 21 of the
Regulation, stating that the law of
succession to be applied was that of
the country where the deceased
resided, has never applied in the case
of British nationals.
However, in matters of inheritance, UK
law provides that the assets of a British
deceased person in the UK must be
governed by British law, but assets in
other countries, such as Spain, must be
governed by the inheritance laws of
that other country.
In other words, despite Brexit, and
despite the fact that the UK did not
subscribe to the European Succession
Regulation, in the event that British
citizens have assets in Spain, these will
be processed in accordance with
Spanish law, unless the deceased had
declared before a notary or in his or her
will their wish for the inheritance to be
managed under British law.
If the deceased British citizen was
resident in Spain and had assets in
Spain, the inheritance is handled
according to Spanish law, unless the
deceased has requested otherwise, as
mentioned above.
If said citizen also had assets in the UK,
the inheritance of these assets shall be
dealt with in accordance with British
inheritance laws.
In the event that the citizen who died in
Spain was residing in the United
Kingdom, the inheritance will be
handled in accordance with UK law. But
if they had properties in Spain, these
would be managed under Spanish law.
Note that in Spain the Impuesto de
Sucesiones y Donaciones (Inheritance
and Gift Tax) is administered by the
Autonomous Communities, and that
the regulations, allowances and
deductions vary.

Documentation to
process the
inheritance of a
British citizen in
Spain
The following documents are required
to process the inheritance of a British
citizen in Spain:

Death certificate
This can be requested at the Registro
Civil (Civil Registry Office)
corresponding to the place of death.

Certificado del
Registro de Actos de
Última Voluntad
and life insurance
This Certificate from the Register of Last
Will and Testamentary Acts provides
information on whether the deceased
made a will, and the life insurance
certificate provides information on who
the beneficiaries are.

Will and Testament

If the will or testament was made in
Spain, it must be checked against the
copy held at the corresponding notary’s
office. If it is a British will, a UK notary will
need to issue a certificate stating who
the heirs are.

Accepting or
renouncing an
inheritance
In case of acceptance, the heirs must
sign a Escritura de Adjudicación de
herencia (deed of inheritance).

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DESEA MÁS
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Lasting Power of
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In undertaking any type of

activity in Spain, you must
have full faculties to be aware
of what you are doing.

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