Leaving Spain at the end of summer? Before you go, sort five legal essentials: a Spanish will for your Spanish assets, your tax‑residency position, tourist‑rental registration if you let the property, your community‑fee obligations, and succession planning. Each one protects you — and your heirs — from a costly problem while you are back home.
Reviewed by María Luisa de Castro, abogada (ICA Cádiz nº 2745) — CostaLuz Lawyers has advised international clients on Spanish property, tax and succession since 2006.
Here is the fact most summer visitors miss: in Spain, inheritance tax (ISD) is paid by each heir, not by the estate, and a home‑country will alone can force your family through a slow, parallel probate for your Spanish assets. The good news is that everything below can be arranged in a single visit before you leave — and is far cheaper to fix now than to unwind later.
5 things to sort before you leave Spain this summer
- A Spanish will for your Spanish assets. If you own property or hold accounts in Spain, a Spanish will running alongside your home‑country will avoids a slow, costly cross‑border probate for your heirs. Under the EU Succession Regulation (Brussels IV, Reg. 650/2012) you can elect the law of your nationality to govern your estate — but that election needs to be made correctly in writing. How to coordinate a Spanish will with your home‑country will →
- Your tax‑residency position. Spending time in Spain over the summer can affect your tax status: spending more than 183 days in a calendar year generally makes you a Spanish tax resident (LIRPF art. 9). Even as a non‑resident, if you own a Spanish property you must file an annual non‑resident return (Modelo 210) on imputed income — a duty many owners overlook. Confirm which side of the line you fall on before you leave. Non‑resident property tax explained →
- Tourist‑rental registration, if you let the property. Planning to let your home short‑term while you are away? Regional tourist‑rental registration (in Andalucía, the VFT registry; other regions use their own VFT/ETV/VUT codes) is mandatory before you advertise on any platform, and the registration number must appear in the listing. Advertising without it risks a regional penalty. Letting your Spanish property: tax and registration →
- Your community‑fee obligations. If your property is in a development, your obligations to the comunidad de propietarios (Ley 49/1960 de Propiedad Horizontal) continue while you are away — quotas keep accruing, and unpaid amounts can become a charge attached to the property that a future buyer inherits. Leave standing‑order payment arranged and a local contact for any building matter. Property owner legal support in Spain →
- Succession planning while it is simple. Spanish inheritance tax is paid by each heir individually, and non‑resident heirs can claim the same regional reductions as residents (following ECJ ruling C‑127/12). Planning the structure before a triggering event — rather than after — is what keeps a Spanish inheritance from becoming an administrative and tax burden for the people you leave it to. Spanish inheritance and succession planning →
Want a quick review before you leave Spain?
Email your questions to marialuisa@costaluzlawyers.es and our team gives you a free, personalised written analysis of what you should sort before you go — you can attach any documents. Clients since 2006; see our Google reviews.
Frequently asked questions
Do I need a Spanish will if I already have one at home?
If you own assets in Spain, a Spanish will running alongside your home‑country will usually spares your heirs a slow parallel probate. Under Brussels IV you can elect your national law to govern the estate, but the election must be made correctly in writing.
Does spending the summer in Spain make me a tax resident?
Spending more than 183 days in Spain in a calendar year generally makes you a Spanish tax resident (LIRPF art. 9). Shorter stays usually do not, but if you own property you still file an annual non‑resident return (Modelo 210) on imputed income.
Can I let my Spanish property while I am away?
Yes, but short‑term tourist lets must be registered with the regional tourist‑rental registry before you advertise, and the registration number must appear in the listing. Longer residential lets follow different rules.
This article is general information, not definitive legal advice — every case requires individual analysis. Reviewed by María Luisa de Castro, abogada (ICA Cádiz nº 2745).
One running cost to keep on direct debit: your IBI property tax.
Letting from the UK this summer? Know how the Spain–UK double taxation treaty works.
Leaving Spain permanently, not just for the summer? Read this instead →
If you are leaving because you are selling rather than just travelling, the same due-diligence standard applies in reverse — see our complete legal guide to property investment due diligence for what a buyer will be checking on your property.
This content has been prepared with the assistance of artificial intelligence and reviewed by María Luisa de Castro, a lawyer specialising in Real Estate Law and founder of CostaLuz Lawyers.
The information provided is general and indicative in nature. It should not be used as the sole basis for making professional, legal or investment decisions, and CostaLuz Lawyers assumes no responsibility for decisions taken solely on the basis of this content.
We always recommend personalised review by a qualified professional. For most of our services, initial personalised guidance is free of charge. Get in touch.