Probate in Spain — Complete Guide for Foreign Heirs (2026)

What Is Probate in Spain?

Probate in Spain — known as sucesión or herencia — is the legal process by which a deceased person’s estate is identified, debts are settled, and remaining assets are distributed to the rightful heirs. Unlike the UK or US, Spain does not have a centralised probate court that issues a “grant of probate.” Instead, the process is handled through notaries, the tax authorities, and the property registries.

The key differences from Anglo-Saxon probate systems are:

• No executor role: Spain does not have the concept of an executor with legal authority over the estate. Heirs must act jointly (or through representatives) to accept and distribute the inheritance.
• Forced heirship: Spanish law reserves a portion of the estate (the legítima) for certain heirs (children, spouse), regardless of the will’s provisions.
• EU Succession Regulation 650/2012: Since August 2015, foreign nationals who die in Spain can elect their national law to govern their succession, avoiding Spanish forced heirship rules.
• Regional tax variations: Inheritance tax rates and exemptions vary dramatically between Spain’s 17 autonomous communities.

Step-by-Step Probate Process for Foreign Heirs

Step 1: Obtain the Death Certificate

If the person died in Spain, the death certificate (Certificado de Defunción) is issued by the Civil Registry (Registro Civil) in the municipality where the death occurred. If they died abroad, you will need the foreign death certificate apostilled and translated into Spanish by a sworn translator.

Step 2: Request the Certificate of Last Wishes

The Certificado de Últimas Voluntades is a crucial document issued by the Spanish Ministry of Justice. It confirms whether the deceased made a will in Spain and, if so, which notary holds it. You can apply for this 15 working days after the date of death, by post or online. Cost: approximately 4 EUR.

Step 3: Obtain the Will

If the certificate shows a Spanish will exists, your lawyer requests a copy from the relevant notary. If the deceased had a will in another country (e.g., UK), that will must be apostilled and translated. If there is no will at all, Spanish intestacy rules apply — or the national law of the deceased if they elected it under EU Regulation 650/2012.

Step 4: Obtain a NIE for Each Heir

Every heir who will receive Spanish assets needs a Número de Identidad de Extranjero (NIE). This can be applied for at a Spanish consulate abroad or at a police station in Spain. A lawyer with a Power of Attorney can apply on your behalf.

Step 5: Compile the Estate Inventory

Your lawyer compiles a complete inventory of the deceased’s Spanish assets:

• Property (land registry searches)
• Bank accounts (requests to all Spanish banks where the deceased held accounts)
• Vehicles
• Shares and investments
• Outstanding debts and liabilities

Step 6: Accept or Renounce the Inheritance

Each heir must formally decide whether to accept or renounce the inheritance. This is done before a Spanish notary through the Escritura de Aceptación de Herencia. Options include:

• Unconditional acceptance (aceptación pura y simple): The heir accepts the estate including any debts.
• Acceptance with benefit of inventory (aceptación a beneficio de inventario): The heir’s liability is limited to the value of assets received — recommended when the estate’s debt situation is unclear.
• Renunciation (renuncia): The heir gives up all rights to the estate. This is irrevocable and must be done before a notary.

Step 7: Pay Inheritance Tax

Inheritance tax (Impuesto de Sucesiones y Donaciones) must be paid within 6 months of the date of death (a 6-month extension can be requested within the first 5 months). The tax is calculated based on:

• The value of assets inherited
• The relationship between the deceased and the heir
• The heir’s pre-existing wealth
• The autonomous community where the property is located (or where the deceased was resident)

Step 8: Sign the Deed of Acceptance and Distribution

All heirs (or their representatives) sign the Escritura de Aceptación y Adjudicación de Herencia before a Spanish notary. This deed formally distributes the estate according to the will (or intestacy rules).

Step 9: Register Property Transfers

If the estate includes Spanish property, the inheritance deed must be registered at the Land Registry (Registro de la Propiedad) to transfer ownership to the heirs. The municipal plusvalía tax (Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana) must also be paid.

Required Documents for Spanish Probate

Document	Where to Obtain	Notes
Death Certificate	Civil Registry (Spain) or foreign equivalent	Foreign certificates need Apostille + translation
Certificate of Last Wishes	Spanish Ministry of Justice	Apply 15+ days after death; ~4 EUR
The Will (Spanish or foreign)	Notary (Spain) or solicitor (foreign)	Foreign wills need Apostille + sworn translation
NIE of each heir	Spanish Consulate or police station	Mandatory for all heirs receiving Spanish assets
Passports of all heirs	Home country	Certified copies accepted
Property deeds (escritura)	Land Registry or notary	For each Spanish property in the estate
Bank certificates	Spanish banks	Showing balance at date of death
IBI receipts	Town hall	Proves property tax is up to date
Último domicilio certificate	Town hall (empadronamiento)	Confirms deceased’s last address; affects which region’s tax rules apply

Acceptance vs Renunciation of Inheritance

Understanding the implications of acceptance versus renunciation is critical:

When to accept unconditionally: When the estate clearly has more assets than debts and you wish to inherit.

When to accept with benefit of inventory: When the deceased had business debts, ongoing litigation, or you are unsure of the full financial picture. This limits your liability to the value of assets received — you cannot be forced to pay debts from your own funds.

When to renounce: When the estate is heavily indebted, or when renouncing allows assets to pass to the next heir in line who may benefit from a larger tax-free allowance (e.g., children rather than siblings). Renunciation is irrevocable and applies to the entire estate — you cannot cherry-pick assets.

Tax Implications by Region

Spain’s inheritance tax is one of the most regionally varied in Europe. The autonomous community where the deceased was habitually resident (or where the property is located, for non-residents) determines the applicable rates and exemptions:

Region	Allowance for Spouse/Children	Effective Rate (close family)
Andalusia	Up to 1,000,000 EUR	0% on most estates
Madrid	99% reduction	Effectively 0%
Valencia	100,000 EUR per heir	Variable; can be significant
Catalonia	100,000–275,000 EUR (age-dependent)	7%–32% on excess
Balearic Islands	25,000 EUR per heir	1%–20%

Non-resident heirs: Since a landmark 2014 EU Court ruling, non-residents inheriting Spanish assets can apply the regional rules where the property is located, rather than the less generous national rules.

Probate for UK Citizens Post-Brexit

Brexit has not fundamentally changed the probate process for UK citizens, but some practical considerations apply:

• EU Succession Regulation still applies: The UK’s withdrawal does not affect the application of Regulation 650/2012, which allows UK citizens to elect English/Scottish law to govern their succession in Spain.
• Apostille still valid: The UK remains a Hague Convention signatory, so apostilled documents continue to be accepted in Spain.
• No automatic recognition of UK probate: A UK Grant of Probate is not directly enforceable in Spain. You still need to complete the Spanish probate process separately.
• Tax treaty applies: The UK-Spain double taxation treaty on inheritance was not affected by Brexit.
• Timelines may be longer: Post-Brexit administrative delays at consulates have been reported. Factor in extra time for document processing.

Probate for US Citizens

US citizens face some unique considerations:

• No forced heirship under US law: If the deceased elected US law under Regulation 650/2012, Spanish forced heirship does not apply.
• Apostille required: The US is a Hague Convention member; all documents need an Apostille from the relevant Secretary of State.
• Federal estate tax: US citizens are subject to US estate tax on worldwide assets, including Spanish property. The current exemption (2026) is $13.61 million. Professional advice on double taxation is essential.
• State inheritance tax: Some US states also impose inheritance or estate taxes, adding another layer of complexity.
• No bilateral treaty: There is no US-Spain double taxation treaty specifically for inheritance tax, though credits may be available to avoid double taxation.

Timeline and Costs

Stage	Typical Timeline	Approximate Cost
Gathering documents	1–3 months	200–600 EUR (certificates, translations)
Estate inventory	1–2 months	Included in legal fees
Inheritance tax payment	Within 6 months of death	Variable (0% to 34%+ of estate value)
Notarial deed of acceptance	1 month (after tax paid)	300–1,000 EUR (notary fees)
Property registration	1–3 months	200–800 EUR (registry fees)
Plusvalía tax	Within 6 months of death	Variable (based on cadastral value)
Legal fees (total)	6–12 months overall	2,000–6,000 EUR (depending on complexity)

Frequently Asked Questions

Related Guides

• Inheritance Tax Guide Spain
• Spanish Wills and Testament Guide
• International Estate Planning Guide
• Power of Attorney in Spain

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