Tag Archive for: Inheritance

Understanding the usage of a Foreign Will in Spain can be critical for individuals with assets in the country. In this article, we discuss the validity and execution of Foreign Wills in Spain. You will also find some important things to keep in mind when you don’t have a Spanish Will.

Foreign Will in Spain

A Foreign Will in Spain is a Last Will or Testament that was made in another state or country. Spain accepts a Foreign Will if it meets the Spanish Inheritance Laws. However, they must be legalized before a Spanish consul (or affixed with an apostille in signatory countries) and translated into Spanish.

The validity of a Will executed in another country is governed by the conflict of laws and rules of the jurisdiction in which probate is sought. In Spain, the general rule is that a Will executed in another country will be recognized and given effect if it is valid under the laws of the country where it was executed. However, there are some exceptions to this rule. For example, if the Will was executed in a country that does not have a legal system compatible with that of Spain, or if the testator lacked mental capacity at the time the Will was executed, the Will may not be recognized as valid in Spain.

In Spain, there are forced heirs—people who are legally entitled to a portion of your estate when you die. The size of the portion depends on the relationship between the heir and the deceased.  This can pose a problem for people with assets in Spain but who are not Spanish citizens. If you die without a will, your estate will be subject to Spanish intestacy laws. This means that your forced heirs will receive part of your estate.

Using a foreign will in Spain

Reasons to Make a Spanish Will

It is not obligatory to have a Spanish Will. However, if you have assets in Spain, we would recommend that you make a Will in Spain that specifically deals with your Spanish assets. Reasons to make a Spanish Will are:

  • Helps to avoid potential conflicts between your heirs and the Spanish authorities.
  • Ensures that your property will be distributed in accordance with Spanish law.
  • Gives you the peace of mind of knowing that your wishes will be carried out as you intended.

When you choose to make a Spanish Will, there are several options such as the Testamento Cerrado and Testamento Abierto. Spanish Wills will typically be dedicated to assets such as:

  • Spanish property
  • Spanish bank accounts
  • Life insurance policies
  • Pension schemes

Foreign Wills and Non-Residency

Spanish inheritance law generally follows the rules of intestate succession. This means that the property of a person who dies without a will passes to their nearest relatives.

However, there are some exceptions to this rule as well. One of them is the Spanish inheritance law for non-residents. In these cases, the laws of the country where the deceased person was a resident at the time of his or her death determine the inheritors.

This can often lead to complex situations, especially when the deceased person has property in more than one country. However, there are some international treaties that can help to resolve these disputes. For example, the Hague Convention on Succession Law provides a framework for determining which country’s law should apply in cases of cross-border inheritance. As a result, it is important to seek legal advice if you are dealing with an inheritance where the deceased person was not a resident of Spain.

Procedure to Validate a Foreign Will

Below, you will find the steps to obtain recognition of a Foreign Will in Spain:

  1. The Will needs to be validated to be legal according to the Spanish Succession Law by a Spanish law firm.
  2. The Spanish Consul in your home nation must validate a certified copy of the probate grant.
  3. Once the Will has been legalized, it must be translated into Spanish by a sworn translator / official translator (authorized by the Spanish Ministry of Foreign Affairs).
  4. The Will needs to be accepted by a Spanish Notary Public, so it can be registered in the Central Registry of Wills in Spain (Registro General de Actos de Última Voluntad).
  5. Sometimes a Spanish probate judge has to give permission for the Will to be executed.

Using a foreign will in Spain

Executing a Foreign Will in Spain

Once the Foreign Will has been accepted and validated, the next step is to proceed with its execution. In order to do this, check the following steps:

  • All beneficiaries named in the Will must be located and notified of their Spanish inheritance.
  • The assets that fall under the inheritance law of the deceased need to be calculated in order for the correct Spanish Inheritance Tax to be paid.
  • When dealing with foreigners to Spain, the heirs will need to open a Spanish bank account in order to deposit the assets of the estate and also need to obtain an NIE number.

Paying inheritance tax over Spanish assets is typically done with the help of a Spanish Tax Expert or Spanish Inheritance Lawyer. Taking care of the taxes of a Spanish Estate is not straightforward. You will have to deal with local tax and Spanish Inheritance Law. However, there are several tax-free allowances you can get depending on your situation.

The notary public and Spanish Wills

The notary public plays a vital role when it comes to Foreign Will. Dealing with a notary public in Spain helps to ensure that the Foreign or Spanish Will is executed as smoothly as possible. It also helps to avoid any potential complications that may arise. They will provide services such as:

  • Validating that the Will has been correctly executed according to Spanish law
  • Giving access to assets and debts that belong to the estate
  • Accepting or denying legal requirements
  • Drawing up certificates
  • Giving a Power of Attorney to the Inheritance Lawyer

If you are looking for a Spanish Notary to make your foreign will a valid will in Spain, our Spanish lawyer can make sure all the documents are in order to start your inheritance process.

Get assistance from a Spanish Inheritance Lawyer

If you have inherited Spanish property or are in the process of doing so and don’t have a Spanish Will, it is important to seek legal advice from a Spanish inheritance lawyer. There are a number of complex issues that people need to consider when inheriting property in Spain, such as tax liability, inheritance rules, and the division of assets.

Our Spanish inheritance lawyer will be able to advise you on these matters and help you to navigate the legal process. We are experts in Spanish Inheritance Tax, Gift tax, Spanish Wills, and other Spanish regulations. If you don’t speak Spanish, then we can speak English or your language. Read more about the services our Spanish Inheritance Lawyers offer.

Disclaimer: Information on this page may be incomplete or outdated. Under no circumstances should the information listed be considered professional legal or financial advice. We highly recommend seeking guidance from a legal or financial expert if you lack extensive knowledge or experience dealing with any of the procedures outlined in these articles.

If you are a beneficiary of Inheritance in Spain and there is no Spanish Will, there are several things you should take note of. As a matter of fact, without a will Inheritance does not prevent assets from being passed on to heirs or the hereditary estate. This article will go through the basics of what you need to do and what you can expect.

What documents do you need to start a Spanish Inheritance?

The two most important documents to start an Inheritance in Spain are the deceased’s death certificate and in case there is one, the Will. Next, the beneficiaries need to have their documents in order. The complete list of documents is:

  • Passports (heirs and deceased)
  • Fiscal number (NIE)
  • Power of attorney from heirs
  • Bank statements that must be up-to-date
  • Death Certificate
  • Power of attorney
  • List of Assets and Debts

The documents must be in Spanish (translated by a sworn translator). If the certificates are not written in Spanish, they must be translated and/or apostilled or legalized.

To record this Inheritance Title, a file known as the Declaration of Heirs must be made before a competent Notary (last domicile or habitual residence, where most of the assets are located, or the place where he or she died).

Inheritance in Spain

Honoring the Inheritance Law

When a person dies without a will, the Spanish Inheritance Law states which are his heirs (according to article 9 of the Spanish civil code). The law typically depends on the country in which the person resided at the time of death.

For example, if an American national dies while being a resident in Spain, his heirs will be decided according to Spanish law. The same would apply to any other foreigner dying in Spain.

On August 17, 2015, laws changed for EU citizens. Now European citizens in Spain and other EU countries can use either their own country’s law or that of their residency in Spain to direct their final wishes.

Get help with your Inheritance in Spain from a professional, contact SpainDesk.

What happens to the Inheritance when there is no Will

When you are inheriting assets according to the National Spanish Law (article 930) without a Will, the sequence of Inheritance goes downwards (children and grandchildren, upwards (parents and grandparents), in the absence of these, the spouses, and after these the siblings or half-siblings, leaving in last place the nephews and nieces and the Spanish state.

1. Inheritance for the descendants and a spouse

If the deceased was married and left a widow or widower, they will be entitled to the usufruct of a third of the Inheritance (a third of improvement).

The whole Inheritance of the deceased will be divided into equal parts over the descendants and their lineage. For example, with children and three grandchildren, one-third will go to one child, one-third will go to the other child, and one-third will go to the grandchildren.

The grandchildren and other descendants will inherit by right of representation. Children and their descendants succeed their parents and other ascendants without distinction of sex, age or affiliation.

2. Inheritance for the ascendants and spouse

If the deceased has only ascendants (parents or grandparents) and a spouse, the spouse will inherit the usufruct of the estate’s 50%, with the remainder going to the parents. The beneficiaries will be the immediate ascendants and grandparents if there are no parents.

The father and mother will inherit equally. In the absence of a father and a mother, the closest ascendants in degree will succeed. If there are several ascendants of the same degree belonging to the same line, they will divide the Inheritance by heads.

3. Inheritance for the spouse

When someone is married before they die, their spouse has the right to keep at least half of the property they own together if there are no ascendants or descendants. The remaining 50 percent will be shifted to the estate.

4. Inheritance for the brothers and sisters

In case there is no spouse or descendants, the brothers and sisters will inherit the estate in equal parts.

5. Inheritance for relatives

If there isn’t a spouse, brothers or sisters, the other relatives will inherit the property. These include nieces and nephews until the fourth lineage.

6. No Family

The State would be granted administration of the estate only if no collaterals exist (up to the fourth degree).

Inheritance in Spain

Understanding your personal situation

Typically a Spanish Inheritance lawyer will help you understand how the Inheritance process works and your rights. We can assist you with the probate process and paying the Inheritance tax in Spain. The timeline consists of:

  1. Speaking with our Inheritance lawyer
  2. Creating an understanding of your situation
  3. Understand the laws surrounding your case
  4. Supporting you through the initial probate process
  5. Filling out any necessary paperwork
  6. Settle any debts or disputes that may arise
  7. Paying any inheritance taxes that may be owed

When should the Inheritance be completed?

Inheritance in Spain can be a lengthy process, and the rule is that the Inheritance in Spain process should end within six months.

Not accepting an Inheritance

You can accept or decline an Inheritance when you are in the heirship. In other words, you will have no rights or obligations regarding the estate if you reject it, and you will not be responsible for the decedent’s debts. If you accept the Spanish Inheritance, you’ll be taking on all of the responsibilities and rights that go with it.

There is a way to accept an Inheritance under certain conditions. This implies that you will only assume the obligations and responsibilities of the estate if the deceased’s debts are first paid off. This might be a viable option if you’re concerned about inheriting any debts. You need to undergo a legal process to accept the estate in this way formally.

Get help with the Spanish Inheritance Process

When you lose a loved one, you might not want to worry about dealing with the legal process of Inheritance, especially when it is in a foreign country. Accordingly, our team of experienced Inheritance Lawyers in Spain can help make this process as smooth and stress-free as possible. We will work with you to understand your rights and ensure that you receive the Inheritance you deserve. Contact us today to get assistance.

Disclaimer: Information on this page may be incomplete or outdated. Under no circumstances should the information listed be considered professional legal or financial advice. We highly recommend seeking guidance from a legal or financial expert if you lack extensive knowledge or experience dealing with any of the procedures outlined in these articles.

When it comes to estate planning in Spain, there are a lot of things to think about, but the most important one is the topic of making a Will in Spain. This document ensures that your wishes are carried out after you die. In Spain, there are specific Inheritance Laws that you need to know about when making the Will. If you’re thinking about creating one in this country, read on for more information.

What is a Will?

To get a better grasp on what you need to do when making a Spanish Will (or Last Testament), it’s important to first understand what a Will is. A Will is a formal document that states your wishes regarding the disposition of your assets after your death. When you have assets in multiple countries, you can also use a Foreign Will for your Spanish assets. However, it is better to also make a Spanish will for your Spanish assets.

The Spanish Will / Spanish Testament is the legal document that will say what should happen with your assets following the Spanish Inheritance Law.

To make a valid will, a testator (the person that is making the Spanish Will) has to sign the Spanish Will in the presence of two witnesses. The heirs need to pay Spanish Inheritance Tax over their new assets in Spain. The person that inherits your property is called the Heredero. The Spanish Will is kept safe in the Registry of Wills (Registro General de Actos de Ultima Voluntad), and the notary where it was signed.

Making a will in Spain

The reason to make a Spanish Will

Inheritance Law in Spain is based on the principle of intestate succession. This means that if you don’t make a Will, your assets in Spain will be distributed according to specific rules set out by the government. So it’s important to understand these rules before you decide whether or not to make a Will.

The first thing you need to know is that, in Spain, there is a hierarchy of heirs. The closest relatives will inherit your assets first, and only if they don’t exist will more distant relatives inherit. This hierarchy is as follows: children and grandchildren, parents, spouse, siblings, nieces and nephews, more distant relatives, and the state. As you can imagine there might be several reasons why you might want to create a Spanish Will. These could include:

  • You want to ensure that your Spanish assets are distributed in a different sequence than the Inheritance Law
  • You want to leave something to someone who is not in the hierarchy of heirs, such as a friend or charity
  • You want to disinherit someone who would otherwise inherit under the intestate rules, such as a child from a previous

Get help with your Inheritance in Spain from a professional. Contact SpainDesk

Making a Spanish Will and the Spanish Inheritance Tax

There is a Spanish Inheritance Tax that must be paid on Spanish assets that are passed down to the beneficiaries. The inheritance tax rate varies depending on the relationship between the beneficiary and the deceased, the value of the assets, and the wealth of the beneficiaries. It is important to be aware of these taxes when making a will, as they can have a significant impact on how much the total stake beneficiaries ultimately receive.

Proper estate planning to divide your Spanish Assets is therefore recommended. A Spanish Law Firm specializing in Spanish Succession Law will be able to help you with this. Expert legal advice can save the beneficiaries a lot of money. Moreover, if you only choose to only use a Foreign Will in Spain, the Inheritance Tax payable over the Spanish assets may cause a higher total inheritance tax compared to creating a separate Spanish Will. In this case, legal and notary fees will be worth your while.

The Law of Obligatory Heirs in Spain

When creating a Will in Spain, it is important to understand the concept of the Law of Obligatory Heirs. This refers to the spouse and descendant who are legally entitled to a portion of the estate, regardless of what the Will says.

As a result, it is important to consider the potential claims of obligatory heirs when crafting a Spanish Will. Otherwise, there is a risk that the wishes expressed in the Will may not be carried out. In addition, it is worth noting that the rules regarding obligatory heirs can vary from one region to another. For this reason, it is always advisable to seek legal advice when creating a Spanish will.

In essence, the Law of obligated heirs states that the estate is divided into three equal parts.

  • First part: A third of the assets may be distributed based on the testator’s complete will. That is, it may be inherited by anybody or an organization in the form and amount that the deceased specified.
  • Second part: This part of the inheritance is referred to as “improvement.” This section of the property must be conferred exclusively on the heirs. However, it may be divided according to the testator’s will. This implies that a single person can inherit the entire percentage.
  • Third part: The last portion does not need to be mentioned in the Will because it is distributed equally among the heirs who agree to take it.

The Law of Obligated Heirs protects the people who have the right to a portion of the estate, regardless of what the Will says. However, some autonomous regions have different rules (some give more freedoms). Speak with an Inheritance Lawyer to understand the rules in your area.

Will and your Residency Status in Spain

When you are creating your Spanish last testament you need to consider whether you are a resident or non-resident in Spain. Residents will have their worldwide assets subject to the Spanish Inheritance Tax, whereas non-residents will only be taxed on assets located in Spain.

If you are a resident of Spain, your Will must comply with Spanish law, even if your assets are located outside of Spain.

If you are from the EU. In certain conditions, you can state in your Will that you want to use the Inheritance Tax rules of your home country. Speak with an Inheritance Lawyer to determine if this is the right option for you.


Inheritance in Spain

What can you put inside the Will?

Making a Spanish Will gives you the opportunity to express your final wishes. There are several options when it comes to what you can put in your will. We have noted the most common questions answered below:

  • Who will receive your assets?
  • What form they will receive them?
  • When they will receive them?
  • How your debts and taxes will be paid?
  • Who will care for children and manage their Inheritance?
  • What children are recognized?
  • What are the wishes for the funeral and burial?

You can also name someone to be the executor (Albacea) of your estate. This person will make sure that your final wishes are carried out according to the terms set forth in your Will.

The Types of Wills in Spain

When you have established what you would like your final wishes to be, you will need to choose the type of Spanish Will that best suits your needs. In Spain, there are several types, the three most common are:

The Open Will

The Open Will (Testamento Abierto) is the most common type of Will in Spain. It’s also the easiest and quickest to make. You can make the Open Will at any time without having to go through a Notary. All you need to do is write out your wishes, sign the document in front of two witnesses and ensure that it’s filed with the Registry of Wills in your local area. Keep in mind that the Open will needs to be valid according to the Spanish Inheritance Law.

The Closed Will

The Closed Will (Testamento Cerrado) type of Will is slightly more complicated to make as it should be written by an Inheritance Lawyer. It’s a good option if you have more complex wishes or a large estate. The closed will must be signed by the Notary and put into a legally binding document. Once it’s signed by both parties, it’s then sealed and kept with the Registry of Wills. The Will is not opened until after your death.

The Holographic Will

The Holographic Will (Testamento ológrafo) is the least common type of Will in Spain and is only practical in certain situations. It’s handwritten or orally communicated. There are five witnesses required, and they need to be verified by a judge upon death. A Notary is not required for this type of Will. The downside of a Holographic Will may be that it will take longer, and can make the process complicated.

Typical Pitfalls When Making a Will in Spain

It’s important to be aware of the potential pitfalls when making your Will in Spain. Below, we have listed some common mistakes that people make:

Not having a Will at all

If you don’t have a Will in place, your estate will be subject to the laws of intestacy. This means that your assets will be distributed according to the rules set out by the Spanish government. This may not be what you want and could result in your loved ones not receiving what you intended for them to have.

Not updating your Will

If you don’t update your Will, it may not reflect your current wishes. For example, you may have got married, had children or bought a new property since you made your Will. If you don’t update it, these changes will not be taken into account.

Not being clear enough

It’s important to be as specific as possible when making your Will. This will avoid any confusion or ambiguity about what you want to happen to your assets.

Leaving property behind to someone that doesn’t have any savings

If you leave property to someone who doesn’t have any savings, they may not be able to afford the Inheritance Tax. This could result in them having to sell the property in order to pay the tax.

Not registering your Will

You must register your Will with the Registry of Wills in order for it to be valid. If you don’t do this, your Will may not be taken into account when distributing your assets.

Having too many beneficiaries

If you have too many beneficiaries, it can make your Will more complicated and difficult to administer. This could result in delays and disputes after your death.

Making the Will illegal

You must ensure that your Will is in line with the Spanish Inheritance Law. If it’s not, it could be declared invalid.

Putting a charity that doesn’t have a Spanish NIE

If you include a charity in your Will, you must ensure that it has a Spanish NIE number. Otherwise, they need to apply for a NIE number, to pay the Inheritance Tax, and they may not want to do that.

Not keeping your will up to date with changes in the law

The Spanish Inheritance Law changes from time to time. If your Will is not updated to reflect these changes, it could be declared invalid.

  • Not having your Will professionally translated

    If your Will is written in a language other than Spanish, it must be professionally translated into Spanish before it can be registered. Otherwise, it will not be considered valid.

When is a Spanish Will valid?

A Will is only valid when the testator dies. If the testator changes their mind about any of the details in the Will, they can simply create a new one that supersedes the old one. For Will to be valid at a Notary:

  • You must be at least 18 years old
  • Make it on your own if you wish
  • Be of mental capacity
  • Make it in writing
  • Written in Spanish
  • Signed at a Notary in the presence of two adults

Next to this, it’s important to note that, in Spain, the Will cannot be made orally. It must be written down and signed in order to be valid.

Making a will in Spain

Frequently Asked Questions

Below you can find some frequently asked questions about making a Will in Spain.

Do I need to have my Will professionally translated?

If your Will is written in a language other than Spanish, it must be professionally translated into Spanish before it can be registered. Otherwise, it will not be considered valid. The translation must be done by a sworn translator who is registered with the Spanish Ministry of Foreign Affairs.

Can I revoke my Will?

Yes, you can revoke your Will at any time. To do so, you simply need to create a new Will that states that it revokes all previous Wills. This new Will must then be signed and registered in the same way as any other Will.

Can I make changes to my Will without making a new one?

Yes, you can make changes to your Will without making a new one. This is known as a codicil. A codicil is a document that supplements, amends, or revokes parts of an existing Will. It must be signed and registered in the same way as any other Will.

How much does it cost to make a Will in Spain?

The cost of making a Will in Spain varies depending on the complexity of the document and the lawyer you use. However, you can expect to pay between €200 and €1,000. If you have a simple Will, it is possible to find a lawyer who Will charge a fixed fee. However, if your Spanish Will is more complex, you may need to pay an hourly rate.

Can I make a Will online in Spain?

While it is possible to create a Spanish Will online, there are certain legal requirements that must be met in order for the document to be valid. First, the will must be signed by two witnesses who are over the age of 18. In addition, the testator must sign the document in front of a Notary Public. Once these requirements have been met, the will can be registered with the registry office in Spain. While an online will can be a convenient way to create this important document, it is important to make sure that all of the legal requirements are met in order to ensure that the document is legally binding. We suggest speaking to our Inheritance lawyer in Spain about creating a Will online.

Can you write your own Will in Spain?

In Spain, you can write your own Will without the aid of a lawyer or Notary Public. However, there are certain requirements that must be met in order for the document to be legally binding. If the Spanish Inheritance Law is met, then your Testament is legally binding in Spain. Of course, to make a Spanish Will we recommend consulting with a Spanish Inheritance attorney to ensure that your Spanish Will meets all of the requirements and that your wishes are properly conveyed.

Create a Spanish Will with the help of our Inheritance Lawyer in Spain

Making a Spanish Will is an important decision. If you need legal advice on creating a Spanish Will, our team of experienced Inheritance Lawyers in Spain can help. We will work with you to understand your wishes and ensure that your Will meets all legal requirements. Contact our Spanish lawyer for assistance.

Get help with your Inheritance in Spain from a professional

Disclaimer: Information on this page may be incomplete or outdated. Under no circumstances should the information listed be considered professional legal or financial advice. We highly recommend seeking guidance from a legal or financial expert if you lack extensive knowledge or experience dealing with any of the procedures outlined in these articles.

A person has passed away and the Inheritance needs to be settled. The probate process will be different depending on whether or not the deceased had a Spanish Will in place or did not have a Will in place. This article will discuss what needs to happen when someone passes away with a Will in Spain.

What documents are needed to start a Spanish Inheritance?

Initially, you will start an Inheritance procedure with two documents. The first document is the death certificate of the deceased and the second document is the Last Will and Testament.

The death certificate can be obtained from the registrar’s office (Oficina del Registro Civil) in the municipality where the death occurred. The Last Will and Testament can be obtained from the Notary who drew up the Will.

Honouring the Will

We begin by recognizing that, on the death of the deceased, those called to the Inheritance must complete an inventory of all assets and debts included in the estate.

This inventory should be done as soon as possible and will be used to determine the size of the estate and how it will be distributed.

The next thing to do is to contact a notary public in order to open the succession. The notary will need to see the original Will and any other documents related to the estate. They will also need to see the death certificate.

The notary will then begin the process of distributing the estate according to the Will. This can be a complicated process, so it is important to have a professional on your side.

Get help with your Inheritance in Spain from a professional

Forced Heirship

It is also worth noting that, in Spain, there is a system of forced heirship. This means that, even if somebody dies with a Will, their estate must still be divided in a certain way. A certain percentage of the estate must go to the spouse and/or children of the deceased. In this way, the Will needs to be followed, but the Spanish Inheritance Law also needs to be respected.

This can complicate matters if the deceased did not want to leave anything to their family. In these cases, it is best to seek professional legal advice in order to ensure that

Not accepting an Inheritance

When you are in a Will as an heir, you have the right to accept or reject the Inheritance. If you reject the Inheritance, you will have no rights or obligations with respect to the estate. You will also not be held liable for any debts of the deceased. If you choose to accept the Inheritance, you will be taking on all of the rights and responsibilities that come with it.

There is a way to accept an Inheritance conditionally. This means that you will only be taking on the rights and responsibilities of the estate if the debts of the deceased are paid off first. This can be a good option if you are worried about inheriting any debts, some legal procedures are required for this.

Where is the Will kept?

The notary will keep a copy of the will on file so that it can be easily accessed by the executor in the event of the testator’s death.

Spanish law requires that all wills must be deposited with a public notary. This is to ensure that the will is properly executed and witnessed.

In addition, the notary can provide advice and guidance on the best way to execute the will, and can help to resolve any disputes that may arise.

What will happen with the Will when it is executed?

Upon execution of the Will, the relevant data shall be recorded in the Register of Last Wills in Madrid. The registered data will include the name, ID number and address of the testator, as well as the day and place of execution of the Will. The date of recording in the Register will also be mentioned. Likewise, any way of execution of the Will shall be registered in the Register. In this way, beneficiaries may have access to it after death, upon request.

Challenging a Will in Spain

If you are not happy with the way that a Will has been executed, or if you feel that you have been left out of the Will unfairly, then you may be able to challenge the Will in court.

Reasons to challenge a will are:

  • The testator was not of sound mind when the Will was made
  • Execution of the WIll was not properly done
  • The Will was forged or fraudulently altered
  • The value of an asset in the Will is greater or lesser
  • You were dependent on the deceased and have been left out of the Will
  • The Will is not clear or has defects
  • There is a form of intimidation or violence within the WIll

When you want to contest a Will, you can do this with the help of an Inheritance Lawyer. You may need to go to court and present your case in front of a judge.

If the judge decides in your favour, then the Will may be declared invalid. This means that the estate would be distributed according to Spanish law, rather than according to the deceased’s wishes.

Calculating the Inheritance Tax after the Will

Depending on the value of assets in Spain (and outside) you will inherit according to the Will and Inheritance Law, you will need to pay Inheritance Tax. There are several allowances and reductions. The amount of tax that you need to pay will depend on your relationship with the deceased, the value of the estate, the value of your personal assets, and whether the person is a tax resident or tax non resident.

Typically, an Inheritance Lawyer will be able to help you with the tax calculation since it can be a complicated process. Shares, investments, businesses, and property in Spain and abroad must be appraised and taxed accordingly.

Getting help with your Inheritance

An Inheritance can be a complex area, and having professional advice can be good in order to ensure that you are following the correct procedures. Next to this, it may be better to let someone else focus on legal matters, so you can focus on important things.

Our Lawyer can offer you services to lighten the burden of Spanish bureaucracy and can assist you with anything that you may face. We can also help you to resolve any disputes with another beneficiary, in a way that would be satisfying to you. Contact us if you would like any help.

Get help with your Inheritance in Spain from a professional

Inheritance tax and Inheritance Law in Spain is a complex topic, and there are many questions that people have about it. In this blog post, we will answer some of the most common questions that people have about inheritance in Spain. Keep reading to learn more!

What is probate?

Probate is a Spanish legal process that deals with succession after someone is confirmed dead. When someone dies, there’s a succession law that permits another individual to assume control of the deceased properties, pay outstanding debts, and distribute what is left to people entitled to it. This process practically involves verifying that the deceased’s Will is valid, identifying the person’s properties, having it appraised, paying taxes and debts, and allocating the properties with guidance to the state law or Will.

I prepared a will in another country. Do I also need a Spanish will?

Theoretically, a Will written in your home country covers your assets worldwide. You should also know that making a Will in Spain makes the whole legal process more straightforward for your beneficiaries in the future. However, failure to apply a Will into law when you die, will attract more costs and take time. Your heirs will need to involve the foreign office, legal representative, and official translator before the succession and inheritance process will start.

Are there strict rules about succession and inheritance in Spain?

Yes, there are. On the other hand, these laws only apply to Spanish citizens or foreigners who did not choose the national laws of their Will and permanently reside in Spain. Your nationality governs the legal procedure to follow. Take UK law, for instance, here it permits you to choose the benefactor that you want to inherit your assets. As a national of Spain, the process is quite different.

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Do I need a notary in Spain?

Yes. You need a notary judgement for your Spanish Will to be legitimate in Spain. Your Will has to be signed by the public notary, and you will need the services of a local translator to facilitate this process.

Can I personally make my own Spanish Will?

Hypothetically, Yes. Even though you will still need to arrange for signing at the public notary office, you should also be aware that the notary office will only advise you on legal issues and not on other issues that may arise in the future. That is why you need the services of a legal consultant to offer firsthand information and advice about inheritance law, taxation, or possible complications of any procedure you wish to carry out.

I don’t want to make a Spanish Will, won’t my assets simply go to my close relatives?

Assets inheritance or transfer when someone dies is not automatic, as stated by Spanish succession law. Whoever is the benefactor to inherits the assets has to pay inheritance tax in advance for the deed to be handed over. There are events that come into play, including legalizing, transferring, and interpreting a number of documents. Besides, certificates have to be collected and given to the Spanish notary for verification before the Title Deed can be given to the benefactor.

Can a Spanish Will decrease the amount of tax my close relative will have to pay?

Similarly, as with most taxes, there are legal ways one can apply to reduce the expanse to pay. But you need to deliberate your plans with a professional that understands the Spanish tax system for proper guidance. For instance, who you pick as your successor can affect how much tax they need to pay. Correspondingly, if your successor is below 21 and a close next of kin, they will pay a smaller fee. The more intimate the inheritor you decide to inherit your proprieties, the less overall inheritance tax to be paid. Every successor has an allowance; the more successors featured in the Will, the higher the collective allowance.

Is there a deadline given for paying Inheritance Tax in Spain?

Yes. The deadline is six months from the confirmed date of death.

What exactly is the right of accrual and representation?

When making a Spanish Will, you can either choose to Right of Representation or the Right of Accrual for your beneficiaries. Your choice determines what happens to any property you leave behind. When you have several heirs, the Right of Accrual explains that any property you transfer to a specific inheritor will be added to the share of the other beneficiaries if something bad happens to one of the inheritors. For instance, if you are bequeathing your assets to three close relatives and one happens to die before he/she was able to inherit, that portion might be divided between the remaining two beneficiaries. Alternatively, you can decide to opt for the Right of Representation; this means that the children of your intended Will beneficiary will be qualified to inherit as a substitute. It’s undoubtedly not a straightforward process, which is why Spain Desk provides an inheritance law expert for firsthand information and guidance to make your Spanish Will in good time.

Contact a Spanish Inheritance Lawyer

Inheritance tax in Spain may seem like a daunting task, but with the help of a Spanish inheritance lawyer, it does not have to be. A Spanish inheritance lawyer can help you through the process of paying inheritance tax in Spain and can also help you minimize the amount of taxes that you will have to pay. Contact us today to learn more about how we can help you with your Spanish inheritance tax.

Get help with your Inheritance in Spain from a professional

Calculating the Spanish Inheritance Tax is not as simple as it appears. There are several aspects that need to be considered in order to calculate the amount of Spanish tax that will be due. In this article, we will take a look at key points that need to be considered when calculating the Spanish Inheritance Tax.

Keypoints to calculate the Inheritance Tax in Spain

  • The succession tax rate is calculated the same as the gift tax rate.
  • The Inheritance Tax in Spain is generally set by the state, however sometimes the autonomous regions have set their own specific inheritance law and tax allowance.
  • The Inheritance Tax Rate is a progressive tax.
  • Tax residents and non-residents will pay different amounts of Inheritance Tax.
  • Within the Spanish Inheritance, there are several allowances and reductions.
  • Almost everybody (including children and spouses) needs to pay Inheritance Tax.
  • Spanish Inheritance Tax doesn’t have to be paid if the deceased left everything to a spouse or children.
  • To work out the amount of Spanish Inheritance Tax you’ll need to pay, you must first know the value of the estate. This includes all property, money, investments, and possessions.
  • You will also need to take into account any debts that the deceased might have had.
  • Inheritance Tax in Spain must be done within 6 months.

Table for the Inheritance Tax in Spain

Here are the tables used to calculate the Spanish Inheritance Tax when you are liable for the state tax.

Inheritance Tax Table

4 steps to calculate Inheritance Tax

The inheritance process in Spain can be complicated and time-consuming, the Spanish inheritance law is broad. Calculating the Spanish Inheritance Tax is an important step to determine how much you will inherit. Below you find the three steps to find out how much Inheritance Tax you need to pay.

1. Determine the value of the assets

When you inherit assets in Spain, you will need to determine the tax value of those assets in order to calculate any Inheritance Taxes that may be due.

In the case of real estate, the cadastral registry is used to determine the property value. If the asset is a vehicle, you will need the initial price of the vehicle when it was new.

Next to property and cars, typical assets that are left behind are jewellery, antiques, and art. These items need to be assessed by an expert in order to determine their value for tax purposes.

Savings accounts or stocks and investments should of course also be taken into the calculation.

2. Determine whether the deceased was a tax resident or non-tax resident

The amount of Spanish Inheritance Tax you need to pay depends also on the fact whether your and the deceased person was tax resident or non-tax resident. If the deceased is a Spanish national or resident, you will be subject to Spanish inheritance and gift tax on their worldwide assets. However, if they are not a resident of Spain, you will only be subject to Spanish inheritance and gift tax on assets located in Spain. This is known as the “residency rule.” If the beneficiary is a resident of Spain, they will also be subject to inheritance and gift tax on assets gained outside of Spain.

You are considered to be a resident in Spain if you are there for more than 183 days during the year. If you live in Spain for less than 183 days, you will be considered a non-resident. Other reasons you may be considered a tax resident are if your main economic activity takes place in Spain or if your spouse or children live in the country.

There are some exceptions to this rule. For example, if you pay taxes in another EU country or another foreign country with which Spain has a double taxation agreement. You can avoid paying the Inheritance Tax in Spain because you are already paying the Inheritance Tax on the assets located outside of Spain. This is because Spain doesn’t want to give you a double taxation problem

3. Determine what the will says

If there is a Spanish Will for distributing the Spanish inheritance, it will need to be taken into account when calculating Inheritance Tax. The will may state that certain assets are to go to specific individuals. It may also specify that an Inheritance Tax is to be paid out of the estate before distributions are made to beneficiaries.

The Spanish will may also designate a spouse or registered partner as the sole heir. In this case, the surviving spouse may be exempt from paying Inheritance Tax.

If there is no Spanish will to distribute the Spanish Inheritance, the Spanish Inheritance Laws will apply.

Understanding the Spanish Will is important to understand how much succession tax you will need to pay, it will determine the amount of tax allowance you will have.

4. Adjust the taxable amount using deductions, allowances and rebates

There are a number of reductions and allowances that can be applied to the taxable amount in order to reduce the amount of Inheritance Tax that is owed. The most common tax reduction is the deduction for debts and expenses, which can reduce the taxable amount by up to 100%.

Spanish Inheritance Tax Rates are set by the autonomous region where the primary residence of the deceased person is located, and each autonomous region has its own rules regarding deductions, allowances and rebates.

Deductions include the deduction for family members that we discuss in the next part, a deduction from the funeral, a deduction on the age of the car, and a deduction for donations to charity.

Other tax allowances include the allowance for the principal residence, an allowance for small estates, an allowance for agricultural property, and an allowance for business assets.

Each of these deductions has specific requirements that must be met in order to qualify, so you will need to review the requirements carefully before claiming any deductions.

If the beneficiary already has existing wealth, this may impact the amount of tax that is owed on the inheritance. In general, the Spanish Inheritance Tax rules state that the taxable amount is increased by the value of any assets that the beneficiary already owns, similar to the wealth tax.

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Deductions for your Inheritance Tax

As discussed before, the Inheritance Tax in Spain is calculated for each beneficiary. Therefore the personal circumstances are taken into account. The amount the taxpayer will have to pay is based on a multiplier (coefficient or factor). The coefficient of relationship, age, disability, and existing assets of the beneficiary determines this ratio. The more distant the relationship to the deceased and the greater the existing wealth of the beneficiary the more tax will be owed.

Group I

In this category, children younger than 21 years of age are included. They will be exempt from Inheritance Tax for the first €47,859, which means they won’t have to pay any Inheritance Tax on the first €47,859.

Group II

In this category fall people over the age of 21, their children, spouses and parents/grandparents (including adoptive). They don’t have to pay tax up to €15,957.

Group III

The siblings, aunts, uncles, nieces, nephews, in-laws, and their descendants are among those who will receive an Inheritance Tax exemption of €7,993.

Group IV

The cousins, other relatives, unmarried partners (unless the region permits it) and those who are not related will be in the fourth category. They will not benefit from an Inheritance Tax exemption.


The government provides a disability benefit of €47,859 or €50,253 to those with impairments.

spanish inheritance law non residents

Where to pay Inheritance Tax in Spain

In Spain, the Inheritance Tax is regulated by both the state and the autonomous communities. The autonomous communities have the authority to set their own rates and thresholds, within certain limits set by the state.

As a result, the amount of Inheritance Tax that is payable can vary depending on where the property is located. If the autonomous community didn’t set its own rules, then the general Spanish Inheritance Law applies that the state has set.

Paying your Spanish Inheritance Tax is done on the website or via an appointment at the relevant autonomous community.

When to pay Spanish Inheritance Tax?

The Spanish Inheritance Tax must be paid within six months from the date of death, and late payments are subject to interest and penalties. There is no difference if you are a resident or non-resident of Spain.

During the time that the tax is being paid, some Spanish assets of the estate cannot be distributed to the heirs. If you are unable to pay the Inheritance Tax in full, you can arrange a payment plan with the autonomous region.

Get help with the Spanish Inheritance Tax

It is very common to seek professional help when dealing with the Spanish Inheritance Law, as it can be confusing. A good Inheritance Lawyer will know the ins and outs of the law and can guide you through the process to ensure that everything is done correctly.

They can also help you to minimise the amount of tax that you have to pay by taking advantage of deductions and exemptions.

If you are dealing with a complex estate, it is even more important to get professional help. An Inheritance Tax Lawyer can help to ensure that the estate is divided up correctly and that all of the paperwork is in order. Contact us today to speak to one of our experienced Spanish Inheritance Lawyers.

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In this blog post, we will look at some of the key things you need to know about inheritance law in Spain for deceased non-residents in Spain. Read on for more information.

Spanish inheritance law for non-residents

When the deceased person is a non-resident in Spain, there is only taxation on the Spanish assets, whereas as the person was a resident, you will be taxed on your worldwide assets.

In order words, if you are inheriting Spanish property or money from a deceased person who was a non-resident in Spain, you will be liable to pay Inheritance Tax on their assets held in Spain. It does not matter if a person lives outside of Spain; you will still need to pay Spanish inheritance tax.

In addition, the Spanish inheritance law states there you will be able to get allowances and deductions. For example, there is a special allowance for spouses, parents and children who inherit the primary family home.

Differences between residents and non-residents

So when are you a tax resident or not? In Spain, generally, an individual is considered a tax resident if they have lived in Spain for more than 183 days in a calendar year. However, other factors may be taken into account for tax residency, such as whether the person has their economic centre of interest in Spain or if their spouse or children live in Spain.

Spanish inheritance tax rate for non-residents

Tax residents and tax non-residents, whether they are EU nationals or not, are subject to the same Inheritance Tax Rate in Spain. Therefore each calculation will be different. The Spanish inheritance tax is a progressive tax. This means that the tax rate depends on the value of the:

  • Assets being inherited
  • Relationship between the person inheriting and the deceased
  • The amount of wealth the person inheriting already has

Every Autonomous Community has reductions, with the type and amount of tax rates varying considerably from one to another. In some regions, the Spanish law states that certain relatives may be exempt from paying succession tax.

Calculating the inheritance tax

Below, we have set out some key points on how Spain’s inheritance tax in Spain is calculated for non-residents. To understand the inheritance process we have outlined three steps below:

  • The first step in calculating the inheritance tax is to calculate the estate’s value. For non-residents, this includes all assets located in Spain, such as property, savings, investments and other possessions.
  • Make the proper deductions based on the tax allowances which depend on the degree of connection with the deceased or the sort of property received, as appropriate. The taxable base of the tax is adjusted according to kinship status.
  • Once you have calculated the estate’s value, you will need to apply the relevant inheritance tax rates to find out how much tax is payable. These are between 7.65% and 34%, with a multiplier of pre-existing assets ranging from 1 to 2.4.

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Allowances and deductions that can be applied

There are some allowances and deductions you can take into account when working out how much Spanish Inheritance Tax you will need to pay. These include:

  • The amount of any debts owed by the deceased
  • If the inherited property is the primary residence of the deceased
  • The value of any assets which are inherited by a person with disabilities
  • Certain professional inheritances, such as businesses or farms
  • and additional tax allowance for specific situations

When you have to pay tax, you need to take all of the relevant allowances and deductions into account. Therefore it is advised to do your due diligence or contact a law firm in order to make sure you don’t overpay any tax.

Foreign assets and the Spanish tax administration

It is important to note that non-residents who inherit assets in Spain are also subject to taxation in their home country. Therefore the double taxation treaties need to be taken into account to ensure no double inheritance taxes on assets in Spain and abroad are paid.

The Spanish Tax Authorities will not automatically exchange information about Inheritance Tax with foreign tax authorities. Still, they may do so if there is a request from a foreign authority or indications of fraud or tax evasion.

Who collects Spanish inheritance tax for non-residents?

The Spanish Tax Authorities on an Autonomous Communities level are responsible for collecting Inheritance Tax in Spain. In other words, when you need to pay Inheritance Taxes as a non-resident, you will pay taxes to the Spanish Tax Authorities in the Autonomous Community where the last habitual residency of the deceased was located.

If the deceased did not have regular residency in Spain, the Spanish inheritance law states that the place of taxation of the Spanish estate will be the tax office of Madrid or where the heirs have a habitual residence.

What can a Will do for the inheritance of non-residents

The Spanish Inheritance Law is different from other countries in the world. This means that if you are a non-resident in Spain and you die without having made a Spanish Will, your assets may not be distributed how you wanted or expected.

As a non-resident in Spain you can put the following in your Will that will override the Spanish Inheritance Law:

  • You can choose which country’s laws you want to apply to your estate, which will override Spanish law.
  • You can also choose which currency you want your estate to be valued in for Inheritance Tax purposes.
  • You can appoint executors who live outside of Spain to administer your estate.

The Will needs to be translated by an official translator and broad into the public domain through a public notary that can provide an Apostille Stamp.

The Spanish Will allows you to specifically designate who will inherit your property, and how it will be divided. In addition, the Will can help to avoid potential conflicts between heirs that expected a different distribution and can provide peace of mind knowing that your final wishes will be carried out.

We strongly advise that all non-residents in Spain make a Spanish Will to ensure that their assets in Spain are distributed according to their wishes.

If you have any questions about Spanish Inheritance Tax or Wills, please get in touch with us and we will be happy to assist you.

Paying inheritance tax as a non-resident

As previously stated, when you inherit assets located in Spain as a non-resident or resident, you will be liable to pay Inheritance Tax

If you are inheriting property located in Spain, you will need to obtain a Spanish NIE number. The NIE number is needed to complete the sale or transfer of the property into your name.

The Spanish NIE number is also needed to deal with the Spanish tax authorities and open a bank account in Spain.

Deadlines for filing the tax

Over the inherited assets, the beneficiaries have six months since the death occurred to file the tax return and make the relevant payment.

In case of issues, the government may grant a six-month extension if requested within five months of death.

The surcharges for late payment must be included in the settlement if you obtain an extension. The request must be accompanied by a detailed value of the assets to be taxed.

If it is denied, the period is extended by several days equal to the amount of time that has passed since the filing of the application until notification. A provisional agreement can be reached through a formal request if the deadline is not made. If this is necessary, we recommend contacting a professional.

Receiving an inheritance as a resident

Similar to when you are a non-resident, if you are a resident of Spain and you inherit assets located in Spain, you will need to file a tax return with the Spanish Tax Authorities.

However, as a resident, you will be liable for Inheritance Tax on the worldwide assets, not just those held in Spain. This means that you will need to declare all assets located outside of Spain that you have inherited.

However, you don’t have to pay double taxes, so if you have already paid Inheritance Tax in another country on those assets, you can deduct that amount from what you owe in Spain.

Is the inheritance tax and gift tax the same for non-residents?

If your receive an inheritance, you will be liable to pay Inheritance Tax. If you give someone a gift, you may be liable to pay Gift Tax. Inheritance and gift tax rates are the same. The tax base, on the other hand, is the real worth of goods bought with fewer deductible costs and obligations. With certain exclusions provided by state laws.

A Word from SpainDesk

We hope that this article has clarified some of the questions that you may have had about Spanish Inheritance Tax and Wills for non-residents.

If you have any further questions, please don’t hesitate to get in touch with us and we will be happy to assist you. You can also find more information about Spanish Inheritance tax rates and the Spanish inheritance tax law in our dedicated posts.

Get help with your Inheritance in Spain from a professional

Spain has some of the most complex Inheritance Laws in Europe. If you have assets, or will inherit assets in Spain, it is important to understand how Spanish Inheritance Law will affect your Estate. In this article, we explore the basics of Spanish Inheritance Law and how it might apply to you.

How does the Spanish Inheritance Law work?

When you acquire something as an Inheritance or a Gift, you are legally required to pay the tax known as Inheritance and Gift Tax (ISD). This tax is regulated by state regulations and is required throughout the Spanish territory.

According to Law 29/1987, individuals who acquire property without paying for it are subject to the Inheritance and Gift Tax. The administration of the Spanish Inheritance Tax is handled by the autonomous communities, with some jurisdictions regulating it more strictly than others. The majority of the Autonomous Communities enact reductions or incentives, and taxes may differ considerably from one to another.

When are you required to pay Inheritance and Gift Tax?

They are obliged to pay the Tax as taxpayers:

Successions in Spain

In Spain, when a person dies, their Estate is subject to Inheritance Tax. This tax is paid by the successors, who are usually the deceased person’s relatives. The amount of tax payable depends on the value of the Estate and the relationship between the deceased and the successors.

Donations in Spain

In Spain, Donations are subject to Inheritance Tax. This means that if you receive a donation from a family member or close friend, you will need to pay Inheritance Tax on the amount of the donation. The tax rate varies depending on the relationship between the donor and the recipient.

Life insurance

Spanish Inheritance Law stipulates that Life Insurance benefits are subject to taxation. This is because life insurance is considered to be part of the Estate of the deceased person. The beneficiaries of the life insurance policy will have to pay Inheritance Tax on the payout from the policy.

Spanish Inheritance Tax rate

Inheritance Taxes in Spain apply to assets transferred between spouses, siblings, and parents. The Spanish government has put in place a progressive tax. A progressive tax means paying more tax if you inherit a larger sum. Below is a detailed overview of the rate:

Inheritance Tax Table

While the table above will give you an idea of the amount that needs to be paid, there are some exemptions. How much Inheritance Tax you have to pay can decrease through certain exemptions.

Important Spanish Inheritance Laws

Inheritance Tax Law in Spain can differ from Inheritance Tax laws abroad. The most important points are:

  • In Spain, because there is no concept of a person’s “Estate,” all beneficiaries must pay Inheritance Tax in some shape or form.
  • The Inheritance Law states that two-thirds of your belongings will automatically be given to your children.
  • The Spanish Succession Tax is levied on all worldwide assets and an Inheritance and Gift Tax in one. If the assets are outside of Spain and the beneficiary is not a resident in Spain, no tax is applicable.
  • There is a regional Inheritance Tax and state Inheritance Tax, and the Spanish Civil Code takes precedence if no regional rules apply.
  • In Spain, there are forced heirship regulations limiting how you may distribute the inheritance.
  • Spanish legislation requires that the Inheritance process be concluded within six months. As a result, it’s critical to contact an attorney as soon as possible.

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inheritance tax in spain

Spain’s forced inheritance rules

If your Estate is handled according to Spanish Inheritance Law, forced heirship rules apply (Law of Obligatory Heirs in Spain). As stated before, this means that you will be restricted in your Will when distributing your Estate.

The Law of Obligatory Heirs

The Law of Obligatory Heirs in Spain states that not only your children may receive your Spanish Inheritance. Also, your spouse and descendants of your children need to obtain a part.

Although this law varies from one territory to another, the Law of Obligatory Heirs in Spain generally ensures that 50% of the Estate goes to a spouse or registered partner, and the other 50% will move to the Estate. This 50% will then be divided into three portions equal.

  • The first part will be equally between surviving children.
  • The second part will go to the surviving children, but the deceased is free to distribute it in the manner they want. The surviving spouse keeps a life interest in this portion of the Estate, and the children do not inherit until after the surviving spouse passes away.
  • The third part of the Estate will be freely distributed in the manner they want.

When there is a situation in which there are no children, then the surviving spouse can claim the other 50%. If there are no parents, children, or spouse, you may use a will to leave property to anybody.

You can’t give away more than one-third of your property (one-third) freely since you must set the rest aside for required heirs.

inheritance tax in spain

Reduce your Inheritance Tax in Spain through exemptions

Spanish Inheritance Law gives exemptions for paying Inheritance Tax, and these differ based on the heir’s relationship to the deceased. There is a division between the beneficiaries into four categories in Spanish Inheritance, and there is also a tax exemption for people with disabilities.

Group 1: Young children

In this group fall children under the age of 21. They will get a tax exemption for the first €47,859, which implies that no Inheritance Tax will be required to be paid over the first €47,859.

Group 2: Older children and direct family

In this group fall the children over the age of 21, grandchildren, spouses, and parents/grandparents (including adoptive). They don’t have to pay tax over the first €15,957.

Group 3: Close relatives

In this group fall the siblings, aunts, uncles, nieces, nephews, in-laws, and their ascendants/descendants. They will get an Inheritance Tax exemption of €7,993.

Group 4: Far relatives

In the fourth group fall the cousins, other relatives, unmarried partners (unless the region allows it) and those who are unrelated. These will get no Inheritance Tax exemption.

Group 5: Disabled People

Those with disabilities receive an allowance of either €47,859 or €50,253, depending on the extent of the disability.

Each Spanish region is free to change the tax allowance amounts for these categories at any time. As a result, contacting an Inheritance Lawyer who will help you figure out how much Spanish Inheritance Tax you owe is recommended.

Inheritance Tax and Residency

Any beneficiary of a bequest is subject to Spanish Inheritance Tax on assets acquired after death, as well as on lifetime gifts. Both residents and non-residents are subject to Inheritance Tax, and since 2015, the tax has been the same for residents and non-residents.

Inheritance from a Spanish non-resident

In Spain, non-residents must pay Inheritance Tax if they inherit assets. In other words, although not a tax resident of Spain, the heir must pay taxes if they inherit property from a deceased person who was a resident of Spain. Only the deceased’s Spanish assets are taxed, not his foreign assets.

Inheritance from a Spanish resident

If you happen to be a resident of Spain, you must pay for all of your Inheritance’s costs in the Spanish State if it comes from assets on Spanish soil or abroad. However, if the Inheritance was also paid outside of the country, you can deduct these taxes from your Spanish Inheritance Tax.

Inheritance tax spain

Creating a Will in Spain

A Will is a legal document stating how you want your assets to be distributed after death. It also provides instructions for the care of any minor children or dependents who are financially dependent on you.

When you are creating a Spanish Will, you need to be aware that Spanish Laws are different from those abroad. For the Will to be valid you need at least two witnesses, next to this it needs to be drafted in Spanish, and deposited at the Notary. You must also:

  • Be at least 18 years old
  • Make it on your own
  • Be of mental capacity
  • Make it in writing
  • Sign it in the presence of all parties

Inheritance in spain

Challenges that come with Inheritance

The difficulties of Inheritance include emotions, family dynamics, and the grief associated with losing a loved one, these challenges include

  • Claims regarding the use of powers of attorney
  • The validity of Wills and trust plans
  • The transfer of common property
  • Gifts made during a donor’s lifetime
  • Legal demands and accountability to government authorities

Next to these, specific testamentary clauses can alter when they are illegal or harm the heirs. The heirs can contest a Will when the formalism cannot follow or if its stipulations injure them. Contact us, if you want to contest an inheritance or are being contested.

Spanish inheritance tax

Frequently asked questions

Below you can read frequently asked questions on Spanish Inheritance Law.

What is an Estate Tax?

The Estate Tax is charged to your right to transfer property after you pass away. It’s the sum of everything you owned at the time of death. This sort of tax is calculated based on the deceased person’s net worth at the time of death.

What is an Inheritance Tax?

Inheritance Tax, also known as death tax or succession tax, is calculated based on who gets the deceased person’s assets. The Inheritance/Estate tax percentage is determined by the present value of the asset received by the heir/beneficiary and his actual connection with the decedent. Heirs are exempt from Inheritance Taxes in some cases, and sometimes rates are significantly reduced. However, distant relatives or friends of the deceased might be subjected to a higher Inheritance Tax rate.

What is a Gift Tax?

A Gift Tax is a type of tax that is levied on the transfer of valuable items. Because the name implies “gift,” the receiver cannot pay the giver the full value of the present, but they may pay something less than that. It is required under a Gift Tax for the individual who hands over the present to pay taxes.

Is Spanish Inheritance Tax deductible?

The Spanish Inheritance Tax deduction is a concept that reduces the tax liability of the family members who receive the transfer. If tax deduction apply, you will need to prove your relationship.

Who is responsible for Spanish Inheritance and Gift Tax?

The person receiving a gift or an Estate in Spain is liable to Spanish Inheritance Tax unless a specific Spanish Inheritance Tax deduction applies. Spanish Inheritance Tax exemptions may apply if the person receiving a gift or an Estate in Spain is a Spanish resident or national.

Where do I pay the lowest Inheritance Taxes in Spain?

The Basque Country, Andalusia, Cantabria, the Canary Islands, the Community of Madrid, and Extremadura are the Autonomous Communities that almost entirely exempt the closest relatives from paying taxes.

Are the Gift Tax and Inheritance Tax rates the same?

Yes, the Inheritance and Gift Taxes are of the same rate.

Get help with Inheritance Law in Spain

If you need help from a Spanish Inheritance Lawyer, we can help. We offer a variety of Inheritance services such as Will drafting, probate assistance, Inheritance tax planning, and more. If you have a question about Inheritance Law in Spain, please don’t hesitate to contact us.

Disclaimer: Information on this page may be incomplete or outdated. Under no circumstances should the information listed be considered professional legal advice. We highly recommend seeking guidance from a legal expert if you lack extensive knowledge or experience dealing with any of the procedures outlined in these articles.

Get help with your Inheritance in Spain from a professional