Editorial transparency and use of artificial intelligence
This article forms part of the CostaLuz Lawyers blog and is published for general informational and educational purposes only. It was prepared with the assistance of artificial intelligence tools and, before publication, was substantively reviewed and editorially approved by Maria de Castro, a Spanish-qualified lawyer registered with the Cádiz Bar Association under number 2745, founder of CostaLuz Lawyers and the person responsible for the editorial review of the published content.
This article does not constitute legal, tax, immigration, employment, estate-planning or investment advice and does not replace an individual assessment and the professional work of the appropriate CostaLuz Lawyers specialist. No action or omission should be based solely on this information.
Paying less inheritance tax in Spain sits at the top of most heirs’ priorities, closely followed by the need to avoid conflict of interests. These objectives are particularly common when two or more people inherit a property whose ownership they have to share.
Important: Spanish succession follows two distinct paths depending on whether the deceased left a valid will (testate) or not (intestate). The intestate path requires a Declaration of Intestate Heirs (Declaración de Herederos Abintestato) — a step not needed when a will exists. Learn more about the succession process →
“Segregation procedure” is one way of avoiding potential conflict among heirs and a means to pay less inheritance tax in Spain. For this process to take place, the property in question must meet certain requirements and have approval from the authorities. In this article, we look at how it works.
Read our guide to inheritance tax in Spain
What is the segregation procedure?
Looking for the complete, Spain-wide guide to inheritance tax — rates, allowances and how each region differs? See our complete guide to inheritance tax in Spain.
Get a free written analysis of your case
Email your questions to marialuisa@costaluzlawyers.es and our team gives you a free, personalised written analysis — you can attach any documents or forms. Once everything is clear in writing, we offer an optional free introductory call. The initial written analysis carries no fee (international tax consultancy starts from €200 + VAT).
Email your case → marialuisa@costaluzlawyers.es · WhatsApp · Book the optional intro call
This process involves dividing the original property into one or more parts. As a result, the segregated parts become independent from the original property and may be registered as separate properties.
When is the segregation procedure possible?
It’s only possible to include this procedure in an inheritance when the property meets certain requirements and the region it’s situated in allows it. For example, the property must be a minimum size. We, therefore, advise that you find out if this option is available for the property you’re inheriting.
Discover how international succession works in Spain
How does the procedure work?
If it is possible to carry out the segregation, the process follows these steps:
- Obtain permission from the regional authorities.
- Obtain permission from the community of owners. Note, however, this step is only necessary if the community of owners’ statutes does not mention it.
- Sign the segregation deeds at a notary to allow each segregated part to be registered as separate properties in the Property Registry.
- Inform the Cadastral Registry of the change in the property within two months of signing the deeds. This Registry then has six months to approve the segregation. Note that some notaries allow you to carry out this step directly when you sign the deeds.
Find out how to apply for regional inheritance tax in Spain if you’re a non-resident
How does segregation help you pay less inheritance tax in Spain?
This procedure is subject to stamp duty (Impuesto de Actos Jurídicos Documentados/AJD) in Spain. The amount you pay is levied on the value of the segregated part only. As a result, you pay much less than if you’d inherited the whole property.
You also do not need to pay transfer tax or municipal plus valía tax.
What next?
If you are inheriting a property with others and believe segregation would be possible, get in touch with our legal team. We’ll be happy to provide a no-obligation quote to help you avoid conflict and pay less inheritance tax in Spain.
For a complete overview of taxation in Spain, see our Spanish tax guide for heirs.
Aviso legal: Esta informacion se proporciona unicamente a titulo orientativo y no constituye asesoramiento fiscal o legal personalizado. Cada caso debe evaluarse de forma individual segun las circunstancias especificas del cliente. Es imprescindible consultar a un especialista cualificado antes de tomar cualquier decision.
Legal Notice: The content on this page is provided for general informational and educational purposes only. It does not constitute legal advice and should not be relied upon as such. No action should be taken based solely on this content without first seeking independent professional legal counsel. Each case requires individual assessment based on its specific circumstances. CostaLuz Lawyers accepts no liability for actions taken or not taken based on this content.
Dealing with an inheritance in Spain?
We guide foreign heirs through the entire Spanish inheritance and probate process. Bilingual help across southern Spain since 2006.
Reviewed by María Luisa de Castro, CEO at CostaLuz Lawyers — Updated 2026
This is general information, not definitive legal advice — every case requires individual analysis.