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.
2026 Update Note
As we enter 2026, the essential rules on inheritance tax across Spain remain broadly unchanged from 2025. No national reform has been approved, and regional governments continue to hold full authority over reductions, allowances and tax rates.
Two trends are worth noting for 2026:
- The consolidation of the generous tax reliefs already in place in many regions, particularly for close relatives, and
- A growing interest in extending benefits to wider family members in certain Autonomous Communities, although no uniform change has been enacted.
With this context in mind, the following guide provides a clear and practical overview of how inheritance works in Andalucía in 2026.
If you inherit property or assets in Andalucia, you will need to deal with three key aspects: taxation, wills, and the probate process. Below is a simple guide for expats and residents.
1. Inheritance and Gift Tax in Andalucia
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Andalucia offers one of the most generous tax regimes in Spain for close relatives.
- Children, spouses, grandchildren and parents benefit from an exemption of up to €1,000,000.
- This means that if the inheritance is below €1,000,000, no tax is due.
- Tax is only paid on the amount exceeding this threshold.
Examples:
- A son inheriting €200,000 from his father → pays €0.
- A daughter inheriting €1,200,000 → only pays tax on the €200,000 above €1,000,000.
For gifts (donations): parents may gift money or property to their children with major reductions, although some conditions apply depending on the type of asset.
2. Making a Will in Andalucia
- Foreigners who own property or assets in Andalucia are strongly advised to make a Spanish will.
- EU Regulation 650/2012 allows foreigners to choose that their national law applies to their estate.
- Making a Spanish will avoids legal conflicts and speeds up the inheritance process.
- Wills are signed before a Spanish notary and registered in the Central Registry of Wills.
3. Executing an Inheritance in Andalucia (Probate Process)
The inheritance process normally includes the following steps:
- Death certificate of the deceased.
- Certificate of Last Will (Certificado de Últimas Voluntades).
- List of assets (bank accounts, real estate, vehicles).
- Inheritance deed signed at a notary (escritura de aceptación de herencia).
- Inheritance tax filing within 6 months (extensions possible).
- Land Registry update if property is inherited.
Typical timeframe: 3–6 months, depending on documentation and family agreement.
Do you have questions about inheritance in Andalucia?
Spanish inheritance law can be complex, especially for foreigners.
Whether you need help with drafting a will, calculating inheritance tax, or executing an inheritance, contact us and we will guide you through the process.
Related Tax Guides for Expats in Spain
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.
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.
CostaLuz Lawyers regularly advises expat families on inheritance in Andalucía.
Reviewed by María Luisa de Castro, CEO at CostaLuz Lawyers — specialist in cross-border estate & inheritance law — Updated 2026
This is general information, not definitive legal advice — every case requires individual analysis.
A lifetime gift is taxed differently from an inheritance, even in the same region — see our guide to gifting a Spanish property to your children.