LEGAL SERVICES

Inheritance law

Wills

Signing a will in Spain is crucial to avoid the unintended consequences of intestate succession, which can lead to unexpected and potentially unfavorable distributions of your assets. Even if you have a will in your home country, it’s essential to have a Spanish will, to ensure your rights and assets in Spain are subject to the laws you prefer (your personal law, or the law of Spain as country of your residence).

For more than twenty years I have been assisting clients of many different nationalities in the preparation of their wills in Spain.  It is a simple and inexpensive procedure that will ensure your peace of mind and, more importantly, that of your loved ones.

My services include:

  • Legal assistance in drafting the will in the client's mother tongue and in Spanish (bilingual form). I ensure that the text accurately reflects the client's decisions, including, if necessary, the appointment of an executor to make everything easier in the future.
  • Assistance and accompaniment for the signing of the will at the Notary’s office.
  • The original of the will shall be kept by the Notary, to be officially registered at the Spanish Registry of Last Wills and Testaments. The client will receive a stamped copy.

Estate planning

Sometimes the particular complexity of an estate, or the financial, personal and/or family circumstances of a client, make it particularly advisable to carry out a detailed planning of the future of their assets and rights.

In these cases, going beyond the simple drafting of a will, I make a particularised study of the facts and propose one or more possible solutions to the client, taking into account both the civil regulations, national and international, and the possible tax repercussions for the heirs.

Probate and estate administration

To ensure an smooth and efficient settlement of your loved one’s estate in Spain, you can rely on my wide experience handling inheritances with an international element.

My services include:

  • Probate: Whether the deceased left a will in Spain or not, I will carry out all the necessary formalities.
  • Asset identification and valuation: Accurately identifying and valuing all assets, including property, bank accounts, investments, and personal belongings.
  • Debt management: Handling outstanding debts and liabilities.
  • Obtention of N.I.E. numbers: The heirs are required to have an N.I.E. (tax identification number) in order to receive the assets of the inheritance. If they do not have it, I will get it for them.
  • Inheritance tax returns: Preparing and filing the required inheritance tax returns.
  • Distribution of assets: Distributing assets according to the terms of the will or intestacy rules, by means of a public title deed, followed by inscription in the Land Registry if appropriate.
  • Estate accounting: Maintaining detailed financial records of the estate.
  • Legal representation: Providing legal advice and representation in any disputes or legal matters arising during the probate process.

Inheritance Law FAQ´S

Can foreigners inherit property in Spain?

Yes, foreigners can inherit property in Spain. However, as an heir, you must declare the inheritance to the Spanish tax authorities and may be subject to inheritance tax (“Impuesto sobre Sucesiones y Donaciones”).

Foreigners residing in Spain can choose which law will govern their inheritance: either the law of their nationality, or Spanish law. This decision must be explicitly stated in a will. If no choice is made, the default rule under EU Regulation 650/2012 (also known as Brussels IV) is that the law of the country where the deceased had their habitual residence will apply, which in most cases is Spanish law.

Spain has strict “forced heirship rules”, which means that a portion of the estate must go to certain heirs, usually the deceased’s children. Under Spanish law, two-thirds of the estate must be reserved for the descendants (children, grandchildren), with one-third going directly to them, and the other third being distributed at the discretion of the testator but still among the children. Only one-third is freely disposable. 

If you sign a will opting for your national law to govern your inheritance in Spain, you may avoid these forced heirship rules, depending on your country’s laws.

While not mandatory, it is strongly recommended to make a Spanish will if you own assets in Spain, or even if you only own a Bank account or other values. This simplifies the inheritance process and helps avoid delays and complications for your heirs. Having a Spanish will ensures that Spanish authorities can process your estate more efficiently. A clause can be included in your Spanish will to keep the validity of other previous will made in another country, but in any case the  contents of both wills should be properly coordinated.

If you die without a will in Spain, Spanish intestacy laws apply, and the estate will be distributed to your legal heirs in the following order:

  1. Children and descendants.
  2. Parents and ascendants.
  3. Spouse
  4. Other relatives
  5. The Spanish Crown, if there are no surviving heirs.

It is important to have a will to ensure your estate is distributed according to your wishes, especially if you have heirs in different countries.

Yes, inheritance tax (*Impuesto sobre Sucesiones y Donaciones*) applies to both residents and non-residents inheriting property in Spain. The tax rate depends on several factors, including the value of the inheritance and the degree of kinship between the deceased and the heir. In Andalucía, closer relatives (spouse, children) receive very favourable tax rates and exemptions, while more distant relatives or non-related heirs may face higher rates.

No, non-residents cannot avoid Spanish inheritance tax if the property is located in Spain. However, tax treaties between Spain and other countries may prevent double taxation, allowing you to claim relief if you are also taxed in your home country for the same reason.

To process an inheritance in Spain, the following documents are generally required:

  • Death certificate (issued by the country of death, with apostille if applicable).
  • Certificate of Last Will and Testament (from the Spanish Ministry of Justice, stating whether the deceased made a will in Spain).
  • Heirs’ identification documents (passport, NIE).
  • Property title deeds (if real estate is involved).
  • f the deceased did not make a will in Spain, a declaration of heirs (“declaración de herederos”) must be made before a Notary, which takes approximately two to three months.
  • Inheritance acceptance deed (*escritura de aceptación de herencia*), which must be also signed before a Notary. This is the official document in which the inheritance is divided among the heirs, with each of them being awarded his or her share.

Additionally, you must declare the inheritance and pay any applicable taxes within six months of the death, though extensions can be requested.

Yes, once the inheritance process is complete, and you are the legal owner of the property, you can sell, gift, or transfer the property to another person. However, selling property may trigger capital gains tax, and gift transfers are also subject to  “gift tax” (Impuesto sobre Donaciones) in Spain.

How long does it take to settle an inheritance in Spain?

The length of time to settle an inheritance depends on the complexity of the estate, whether there is a will, and how quickly the required documents are obtained. On average, the process can take between 3 to 12 months. If the inheritance involves non-resident heirs, or multiple countries, it can take longer due to additional bureaucratic and legal steps.

If there is a dispute among heirs regarding the distribution of the estate, the matter may need to be settled in court. Disputes can arise over property division, validity of the will, or claims for forced heirship. It is advisable to seek legal advice to resolve conflicts amicably, but if a resolution cannot be reached, a judge will decide the case based on Spanish law.

Yes, heirs can decline an inheritance in Spain if they do not wish to accept it, often due to tax liabilities or debts associated with the estate. This renunciation must be done through a formal declaration before a Notary. Once the inheritance is renounced, it passes to the next eligible heirs.

Spanish law is still adapting to the inheritance of “digital assets” (such as cryptocurrencies or online accounts), but they are considered part of the estate and must be declared. It is essential to ensure that your heirs have access to any passwords or private keys necessary to claim these assets. Without proper documentation, accessing digital assets can be extremely difficult.

Yes, foreigners can appoint in their Spanish wills an executor (“albacea”) to manage their estate in Spain. The executor’s role is to ensure that the wishes outlined in the will are carried out and that the estate is properly distributed. The executor is often a trusted individual or a legal professional, and they will oversee the inheritance process, paying any taxes and managing the distribution of assets.

Disinheriting a child or spouse is very difficult under Spanish law due to the forced heirship rules. However, disinheritance is possible in limited circumstances, such as if the child or spouse has committed a serious offense against the deceased (e.g., abuse or abandonment). Disinheritance must be clearly stated in the will and may be contested by the disinherited party in court.

Yes, under EU Regulation 650/2012 (Brussels IV), foreigners living in Spain can choose the law of their country of nationality to govern their estate. This must be explicitly stated in your will. Choosing a different inheritance law can be advantageous if the laws of your home country allow for more flexibility in distributing assets.

When multiple heirs inherit a single property, they become joint owners (“copropietarios”). Decisions regarding the property, such as selling or renting it, generally require the agreement of all co-owners. If there is a dispute among co-owners, a legal process called partition can be initiated to divide the property or force its sale, with the proceeds distributed among the heirs.

When you inherit in Spain, you also inherit any debts attached to the estate. You can choose to accept the inheritance with “benefit of inventory” (“a beneficio de inventario”), which means you will only be liable for the deceased’s debts up to the value of the estate. This protects your personal assets from being used to pay off any outstanding debts of the deceased.

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