Spanish Inheritance Process: Step-by-Step Guide for Foreign Heirs

Inheriting Spanish property, bank accounts or other assets as a foreign heir is a 6-step legal process that typically takes 3-6 months when a Spanish will exists.

The single most critical deadline is the 6-month limit for filing Spanish inheritance tax (Impuesto sobre Sucesiones y Donaciones) from the date of death — missing this triggers automatic late-filing surcharges of 5-20% plus interest. If you have just been notified that you are inheriting in Spain, the first thing to do is identify whether a Spanish will exists; the second thing is calendar the 6-month tax deadline.

Step 1 — Locate the Spanish Will

The first step is identifying whether the deceased left a Spanish will (testamento abierto). A Spanish will is filed with a Spanish notary, who lodges it with the central Registro de Actos de Última Voluntad (RAU — Registry of Last Will Acts) at the Ministry of Justice. The RAU search confirms whether a Spanish will exists and identifies the notary holding the original.

How to access the RAU:

1. Obtain the death certificate from the country of death (apostilled and sworn-translated if non-Spanish).
2. Submit Modelo 790 código 006 with the RAU (€3.78 fee) and the death certificate.
3. The RAU certificate is issued in 5-10 business days.
4. With the RAU certificate naming the notary who holds the original will, request a certified copy of the will from that notary.

If no Spanish will exists: the procedure is the declaración de herederos abintestato (intestate succession), which takes substantially longer (3-6 additional months), costs more in notary and legal fees, and applies the succession rules of the deceased’s national law (if foreign, with Brussels IV Regulation 650/2012 election in effect) or Spanish forced-heirship rules if no election was made. This is a strong argument for foreign property owners to make a Spanish will now — see our guide on International Wills in Spain — Why UK Expats Need Two Wills.

Step 2 — Gather Foreign Documents and Apostilles

The Spanish inheritance process requires a documentary package whose specific composition depends on the heirs’ nationalities and the assets’ nature. Typical baseline:

• Death certificate of the deceased (from the country of death), with apostille under the 1961 Hague Convention.
• Foreign will if the deceased left one in their home country (this can coexist with a Spanish will if it covers different assets — the Spanish will typically only governs Spanish assets).
• Marriage certificate of the deceased, if relevant for matrimonial property regime determination.
• Birth certificates of the heirs, if not already on file with a Spanish notary.
• Spanish RAU certificate (Step 1).
• Spanish will + certified copy (Step 1).
• NIE numbers for each heir (required for inheritance tax filing and any property transfer).

Every non-Spanish document must be apostilled (1961 Hague Convention) in the country of origin and then sworn-translated by a traductor jurado registered with the Spanish Ministry of Foreign Affairs. Both steps add 2-6 weeks to the timeline.

A Spanish will eliminates most of this documentary work for the heirs because the Spanish will, signed in Spain by a Spanish notary, requires no apostille or sworn translation. This is the practical reason every foreign property owner in Spain should hold a Spanish will alongside their home-country will.

Step 3 — Inventory and Value the Spanish Estate

Before the inheritance tax can be calculated, the Spanish estate must be inventoried and valued. The categories:

• Real estate (bienes inmuebles): each property requires a nota simple from the Registro de la Propiedad showing the registered owner, debts and encumbrances. The taxable value is the higher of the cadastral valor de referencia (introduced in 2022 by Ley 11/2021) or the actual market value at the date of death.
• Bank accounts and investments (cuentas bancarias e inversiones): each bank issues a certificado de saldo showing the balance at the date of death. The accounts are frozen pending inheritance — the bank will only release them on presentation of the inheritance deed and the tax filing receipt.
• Vehicles (vehículos): the Dirección General de Tráfico (DGT) registry value at the date of death, adjusted for any encumbrances.
• Personal effects (ajuar doméstico): valued at a default 3% of the gross estate unless a higher specific value is declared.
• Outstanding debts of the deceased: deducted from the gross estate (mortgages on the inherited property, tax debts, formal loans documented in writing).

The inventory + valuation is the single largest time-consumer of the inheritance process. For estates with multiple properties + multiple bank accounts + foreign-domiciled investments, it can take 4-8 weeks to complete.

Step 4 — The 6-Month Tax Deadline (Critical)

Spain’s Impuesto sobre Sucesiones y Donaciones (ISD) has a filing deadline of 6 months from the date of death. Missing this triggers automatic surcharges:

• Up to 3 months late: 5% surcharge + late interest.
• 3-6 months late: 10% surcharge + late interest.
• 6-12 months late: 15% surcharge + late interest.
• More than 12 months late: 20% surcharge + late interest + potential reduction-loss penalties.

A 6-month extension can be requested before the original deadline expires by filing the extension request with the regional tax authority (AEAT regional office or autonomous community tax agency). The extension does not eliminate late interest but it eliminates the surcharge. Extensions are granted as a matter of course for inheritances involving foreign documents or complex estates, but the request itself must be filed on time.

Regional variation matters a lot. Each autonomous community sets its own ISD rates and reliefs:

• Andalucía has a 99% reduction on direct-line and spouse inheritance since 2019 — making most inheritance effectively tax-free even when filed. But the filing is still mandatory: the 99% reduction must be CLAIMED in the filing.
• Madrid, Murcia, and Castilla y León also have 99-100% reductions.
• Catalunya retains substantial inheritance tax (up to 32% for direct heirs above €800,000).
• Asturias and Aragón also retain meaningful inheritance tax for larger estates.

For UK nationals inheriting Spanish assets in Andalucía specifically, the practical tax is often near zero — see Spanish Inheritance Tax for UK Nationals in Andalucía.

For US nationals: the US-Spain tax treaty (CDI) does NOT cover inheritance tax — Spain taxes the inheritance under Spanish law, and the US estate tax applies separately to the US side. Double-tax mitigation depends on US federal estate tax exclusion limits (currently $13.6M in 2024, reverting in 2026) rather than treaty relief.

Step 5 — Sign the Inheritance Deed

Once the will is identified, the documents apostilled and translated, the estate inventoried and the tax filed, the heirs (or their lawyer with Power of Attorney) attend a Spanish notary to sign the Escritura de Aceptación y Adjudicación de Herencia (Deed of Acceptance and Adjudication of Inheritance). The deed:

• Identifies all heirs and their respective shares.
• Lists every asset in the inventory and the values used for tax filing.
• Adjudicates specific assets to specific heirs.
• Accepts (or rejects) the inheritance — heirs can sign a renuncia (renunciation) at this stage if they choose not to inherit (typically because the debts exceed the assets).

Notary costs for the deed are 0.1-0.5% of the inventoried value (regulated sliding scale). For a typical mid-sized estate (€300,000-€500,000), the notario’s fee is €600-€2,000.

If any heir is unable or unwilling to travel to Spain for the deed: the standard solution is a Power of Attorney signed in the heir’s home country in front of a notary public, apostilled, sworn-translated, and lodged with the Spanish notary handling the deed. This is the same Power of Attorney mechanism used for foreign property buyers and is well-established practice.

Step 6 — Register and Transfer

The signed inheritance deed must be registered to complete the legal transfer of each asset class:

• Real estate: lodge the deed at the Registro de la Propiedad for each property’s registry. The registry takes 4-8 weeks to update ownership records. Inscription fees are 0.1-0.25% of the property value.
• Bank accounts: present the deed + tax filing receipt to each bank. The bank releases the frozen accounts to the heirs’ new accounts within 2-4 weeks. Bank fees vary by institution.
• Vehicles: present the deed at the Dirección General de Tráfico (DGT) for vehicle ownership transfer. Fees are minor.
• Listed securities and pension funds: each provider has its own succession procedure; typically deed + tax filing receipt + heir’s NIE is sufficient.

Once all transfers complete, the inheritance is closed.

What Happens When There Is No Spanish Will

When the deceased dies without a Spanish will, the process becomes the declaración de herederos abintestato (intestate succession declaration). The added steps:

1. Identify governing law: by default, Spanish forced-heirship rules apply to Spanish real estate. If the deceased was a UK, US, Irish or other non-Spanish national AND made a Brussels IV (EU Regulation 650/2012) election in their home-country will electing their national law, that election may govern the succession of Spanish assets. Without such an election, Spanish forced heirship overrides any home-country freedom of disposition.
2. File a declaración de herederos abintestato before a Spanish notary: this requires evidence (death certificate, family records, witnesses) establishing who the legal heirs are under the governing law. Notary fees and the additional time can add €1,500-€5,000 and 3-6 months to the process.
3. Then proceed to Steps 3-6 above with the declaración in place of the will.

A Spanish will is the cheapest and fastest insurance an expat property owner can buy. The cost of drafting a Spanish will is recovered many times over in the timeline and cost savings to the heirs. See International Wills in Spain — Why UK Expats Need Two Wills.

Buying With Inheritance in Mind?

If you are buying a Spanish property knowing you will one day pass it to foreign heirs: the legal pre-work to ensure smooth succession is done at purchase time, not at death. Properly structuring ownership (joint vs. individual title), drafting a coordinated pair of wills (Spanish + home country), and making the Brussels IV election in the home-country will are all done now. After death, options are constrained.

See our complete pillar guide on Buying Property in Spain 2026 for the full process and where inheritance planning fits in.

How CostaLuz Lawyers Handles Spanish Inheritance

CostaLuz Lawyers handles Spanish inheritance for foreign heirs on a personalised quote model. We work bilingually in English and Spanish, coordinate with foreign notaries and apostille services, file the ISD within the 6-month deadline (or request the extension where appropriate), and complete the registry inscription for inherited properties. If the estate carries more debts than assets, Spanish law lets you formally decline it — see how to disclaim an inheritance in Spain.

For a complete overview of our practice — property conveyancing, expat tax, immigration and visa law, and Spanish inheritance — see our service landing: Spanish Lawyers for Expats 2026: Property, Tax, Immigration & Inheritance.

Frequently Asked Questions

How long does Spanish inheritance take?

Typically 3-6 months when a Spanish will exists and all documents are available promptly. Without a Spanish will (intestate succession), expect 6-12 months because of the declaración de herederos abintestato procedure. The critical milestone is the 6-month inheritance tax filing deadline from the date of death — missing this triggers automatic surcharges.

What is the 6-month inheritance tax deadline in Spain?

Spain requires Impuesto sobre Sucesiones y Donaciones (ISD) to be filed within 6 months from the date of death. A 6-month extension can be requested before the original deadline expires; this avoids surcharges but not late interest. Missing the deadline without an extension triggers 5-20% surcharges plus interest. In Andalucía and Madrid the practical tax burden is often near zero thanks to 99% reductions, but the filing itself remains mandatory.

Can I inherit Spanish property from the UK?

Yes. UK nationals routinely inherit Spanish property. The UK-Spain bilateral context: there is no specific UK-Spain inheritance tax treaty, but the Brussels IV Regulation 650/2012 election (if made in the deceased’s UK will) determines which national law governs the succession. UK Inheritance Tax (IHT) applies separately on the UK side. Andalucía’s 99% reduction for direct-line heirs means most UK heirs of Andalucían properties pay little or no Spanish inheritance tax.

What documents do I need to inherit in Spain?

Baseline: apostilled death certificate, RAU certificate identifying the Spanish notary, the Spanish will (or declaración de herederos), foreign will if applicable, marriage and birth certificates as relevant, nota simple for each property, certificate of bank balances, and each heir’s NIE number. All non-Spanish documents must be apostilled and sworn-translated. A Spanish will eliminates most of this paperwork because the original is already in the Spanish system.

What happens if there is no will in Spain?

Without a Spanish will, succession defaults to declaración de herederos abintestato — Spanish forced-heirship rules unless a valid Brussels IV election in a foreign will redirects to the deceased’s national law. The process adds 3-6 months and €1,500-€5,000 in additional notary and legal costs. For property owners with foreign heirs, the strong recommendation is to make a Spanish will now alongside the home-country will.

How much does it cost to process an inheritance in Spain?

Costs vary by estate size and complexity. Typical baseline for a mid-sized estate (€300,000-€500,000) in Andalucía: lawyer’s personalised quote €1,500-€3,500 + VAT, notario for the inheritance deed €600-€2,000, registry inscription fees 0.1-0.25% of property values, RAU certificate €3.78, apostille and sworn translation €200-€500. Inheritance tax itself depends heavily on the region — 99% reduction in Andalucía/Madrid means near-zero tax for direct heirs of typical-value estates.

This article was drafted with AI assistance and reviewed and approved by María Luisa de Castro prior to publication. Last reviewed: May 2026. This page provides general guidance only and does not constitute legal advice. For personalised advice on a specific inheritance, please book a consultation with our team.

Reviewed by María Luisa de Castro, CostaLuz Lawyers

See also: Coordinating your Spanish will with your home-country will.

Reviewed by María Luisa de Castro, Abogada nº 2745, Ilustre Colegio de Abogados de Cádiz.

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.

Own property near Sotogrande? If your property is in Sotogrande, Alcaidesa, San Roque or the wider Campo de Gibraltar, see our dedicated guide: Legal services for Sotogrande property owners.