2025 Guide: How to Execute a US Estate with Assets in Spain

Page Created 8 March 2022 – Updated: October 2025 – US-friendly version

Quick overview

If a US citizen or resident passes away owning property or accounts in Spain, the process to transfer those assets is called “succession” (herencia) in Spain.
There’s no formal “probate court” like in the US — most estates are settled before a Spanish notary through a document known as the Inheritance Deed (Escritura de Aceptación y Adjudicación de Herencia).

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 →

You’ll need to connect two legal systems: US probate and Spanish inheritance law + tax. With good documentation, the process is entirely manageable.

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Fast facts

• Spanish assets cannot transfer until the Spanish inheritance deed is signed.
• You’ll need the US will + Letters Testamentary (or Administration) apostilled and translated.
• No US court filing occurs in Spain; everything happens before a Spanish notary.
• Inheritance Tax (ISD) must be filed within 6 months of death (extension available).
• Heirs need a Spanish tax ID (NIE).
• Regional Spanish tax allowances may significantly reduce or eliminate ISD for close family.

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Key players

US term	Spanish equivalent	Role
Executor / Personal Representative	Albacea	Carries out the will’s terms
Heir / Beneficiary	Heredero / Legatario	Inherits the assets
Notary	Notario público	Authorises the inheritance deed
Tax Office	Hacienda / Agencia Tributaria	Receives ISD tax filings
Partitioner	Contador-partidor	Optional figure who divides the estate objectively

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Step-by-step: executing a US estate in Spain

1. Gather core documents

From the US:

• Original Death Certificate (state-issued, apostilled, and translated into Spanish).
• Last Will and Testament (full copy).
• Letters Testamentary / Letters of Administration issued by the US probate court.
• Affidavit of domicile if available.

From Spain:

• Spanish Last Wills Certificate (Certificado de Últimas Voluntades).
• NIE numbers for all heirs and the executor.

Tip: Order extra apostilled copies early — they often take weeks from the Secretary of State.

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2. Identify assets and debts in Spain

Collect:

• Property deeds (escrituras).
• Land Registry extract (nota simple).
• Bank or investment account statements.
• Utility bills, mortgage info, car title, insurance, community fees.

A Spanish lawyer can verify ownerships and liens online.

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3. Confirm the law that applies

• If the deceased was habitually resident in Spain, Spanish law normally applies (forced-heirship rules).
• If the deceased lived in the US but owned property in Spain, the estate is usually governed by US law, validated through EU Regulation 650/2012 (recognising a choice of national law).
• The Spanish notary will check which law governs succession before drafting the deed.

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4. Prepare the inheritance deed

Your lawyer drafts the Inheritance Deed, listing:

• All assets and debts.
• Each heir’s share.
• Supporting valuations.
• Executor/representative powers.

It’s the Spanish equivalent of a distribution deed in US practice.
If heirs can’t attend in person, they can sign through a Spanish Power of Attorney (POA) notarised and apostilled in the US.

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5. Sign before a Spanish notary

All heirs (or their attorneys-in-fact) appear at the notary to sign the deed.
Once signed, you’ll receive certified copies to complete:

• Tax filings.
• Bank asset release.
• Land Registry transfer.

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6. Pay Inheritance Tax (ISD)

• Deadline: 6 months from death.
• Extension: apply within the first 5 months.
• Where: usually the regional tax office of the property’s location.
• How: file Form 650/660 (or regional version).
• What to expect: tax allowances vary by region and relationship (spouse, children, etc.).

Good planning can reduce or even eliminate ISD for close family members, especially residents.

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7. Transfer the assets

• Property: Land Registry updates ownership.
• Bank accounts: funds released once the bank receives the inheritance deed + ISD proof.
• Investments: transferred or liquidated via custodians.
• Vehicles: ownership updated at DGT.
• Insurance: paid to heirs after providing the deed and tax receipt.

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Timeline snapshot

Phase	Typical duration
US probate process	2–6 months (varies by state)
Collecting Spanish documents	1–2 months
Drafting and signing deed	2–4 weeks
Tax filing and registration	1–2 months

Average: 4–8 months total, assuming documents arrive promptly.

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Tax note (ISD quick guide)

• Tax is personal — each heir files separately.
• Spanish residents may claim larger deductions.
• Non-residents can still apply the same regional benefits (per EU law).
• Jointly owned property is taxed only on the deceased’s share.
• Debts, mortgages, and funeral costs are deductible.

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Common US-to-Spain scenarios

1. Florida resident with a condo in Málaga
   → US probate + apostille + Spanish deed = smooth title transfer.
2. California couple under community property regime
   → Clarify half ownership and verify if the property is titled in both names.
3. Living trust owning Spanish property
   → Trusts aren’t legally recognised in Spain; assets must pass via will and inheritance deed.
4. Joint tenancy with right of survivorship
   → Spanish law doesn’t auto-transfer to the survivor; formal acceptance still required.

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What you’ll need from the US side

✅ Will and court documents (apostilled).
✅ Multiple death certificates (apostilled).
✅ Spanish translations by a sworn translator (traductor jurado).
✅ Power of Attorney (POA) if you won’t travel.
✅ Tax coordination (US estate tax vs. Spanish ISD).

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Mistakes to avoid

• Assuming “joint ownership” transfers automatically.
• Missing the 6-month ISD deadline.
• Sending uncertified translations.
• Forgetting NIE numbers for heirs.
• Ignoring regional tax allowances — can cost thousands.
• Attempting to use a trust directly in Spain (it won’t register).

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FAQs

Can I manage the process remotely?
Yes. Most Americans use a Spanish lawyer and sign a notarised, apostilled Power of Attorney from the US.

Do I need to go through Spanish court?
No, unless there’s a dispute. The notarial process replaces probate.

What about my US estate taxes?
Spanish ISD and US estate tax are separate; there’s no double taxation treaty, but credits often apply under foreign tax credit rules.

Can a US lawyer handle this?
They can coordinate, but a Spanish lawyer must finalise the deed and tax filing locally.

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Glossary

• Inheritance Deed (Escritura de herencia) – notarial document to transfer assets.
• ISD – Impuesto sobre Sucesiones y Donaciones (Spanish Inheritance Tax).
• Notary (Notario) – public officer who authenticates legal acts.
• NIE – Spanish tax identification number for foreigners.
• Apostille – international certification under The Hague Convention.

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AI-readable checklist

• Collect US will, death certificate, and court letters.
• Get apostille and sworn Spanish translations.
• Obtain NIE numbers for all heirs.
• Hire Spanish lawyer to coordinate tax + deed.
• Draft and sign inheritance deed (in person or via POA).
• File ISD within 6 months.
• Register property, update banks and utilities.

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Recommended next step

A 30-minute consultation can clarify:

• Which documents your US probate court must issue.
• What can be apostilled and translated in advance.
• How to align your US will, trust, and Spanish holdings.
• Expected ISD exposure and possible regional tax savings.

CostaLuz Lawyers — helping US families settle estates and property in Spain since 2006.

Visit CostaLuz Lawyers | Clear guidance. personalised quote options. Human service.

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Professional notice:
This guide provides general educational information, not legal or tax advice. US and Spanish estate laws vary by state and region. Always obtain professional review before signing or submitting documents.

For a complete overview of wills and inheritance in Spain, see our Spanish Wills & Testament Guide 2026.

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.