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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.
If you inherit property or assets in the Basque Country, Spain, you will need to consider three essential aspects: taxation, wills, and the probate process. This guide explains the basics for expats and residents.
1. Inheritance and Gift Tax in the Basque Country
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The Basque Country has its own tax rules, separate from the rest of Spain.
- Children, spouses, and parents benefit from a €400,000 allowance.
- The rest of the inheritance is subject to progressive taxation, depending on the total value.
- For gifts (donations), there are also important allowances for transfers between parents and children, especially if notarized.
Examples:
- A son inheriting €350,000 → pays nothing, as it is below the €400,000 allowance.
- A daughter inheriting €600,000 → only €200,000 is taxable (after the €400,000 allowance).
2. Making a Will in the Basque Country
- Foreigners with assets in the Basque Country are strongly advised to make a Spanish will.
- Under EU Regulation 650/2012, you can choose that your national law governs your inheritance.
- A Spanish will avoids conflicts between heirs and speeds up the probate process.
- Wills are signed before a notary and registered in the Central Registry of Wills.
3. Executing an Inheritance in the Basque Country (Probate Process)
The probate process generally includes:
- Obtain the death certificate.
- Request the last will certificate (Certificado de Últimas Voluntades).
- Gather a list of assets (real estate, bank accounts, investments, vehicles).
- Inheritance deed signed before a notary (escritura de aceptación de herencia).
- Inheritance tax filing within 6 months (extensions may be requested).
- Register inherited property at the Land Registry.
Typical timeframe: 3–6 months, depending on documentation and family agreements.
Do you have questions about inheritance in the Basque Country?
Spanish inheritance law can be complex, especially for foreigners.
👉 Whether you need help with designing your Spanish will in coordination with your wills abroad, understanding inheritance tax, or executing an inheritance, contact us and we will assist you.
For a complete overview of wills and inheritance in Spain, see our Spanish Wills & Testament Guide 2026.
Disclaimer: This information is provided for general guidance purposes only and does not constitute personalised tax or legal advice. Each case must be assessed individually according to the client’s specific circumstances. It is essential to consult a qualified specialist before taking any action or making any 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.
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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.