How to Inherit Property in Spain as a Foreigner (2026 Guide)

You are grieving. You are dealing with paperwork in a language that may not be your own. You are trying to understand a legal system built on centuries of Castilian civil law. And somewhere in the middle of all that, you have received news that someone you love has left you property in Spain.

Inheriting property in Spain as a non-resident foreigner is entirely possible — but it is not simple. There are strict deadlines, specific documents, and tax obligations that fall on the heir regardless of where in the world they live. Missing a deadline or submitting the wrong document can result in surcharges, penalties, or a significantly delayed transfer of ownership.

This guide explains the full process clearly — step by step — so you know what to expect, what to prepare, and when to act.

The Spanish Inheritance Process

Who Handles It: Notary, Gestor, or Lawyer?

In Spain, three types of professionals are typically involved in inheritance proceedings:

• Notario (Notary Public) — The notary is a public official who formalises the inheritance deed (escritura de aceptación de herencia). The notary verifies the documents, confirms the identity of heirs, and signs and seals the legal transfer. You cannot register inherited property without a notary.
• Gestor — A gestor is an administrative professional who handles the paperwork and bureaucracy on your behalf. A gestor can obtain the required certificates, submit tax declarations, and liaise with the Registro de la Propiedad. For relatively simple cases with a clear will, a gestor is often sufficient and more affordable than a lawyer.
• Abogado (Lawyer) — For complex estates — disputed wills, multiple heirs in conflict, mixed jurisdiction assets, or significant tax planning considerations — an inheritance lawyer (ideally one specialising in cross-border cases) is essential. If you are an expat heir living outside Spain, engaging a Spanish lawyer who speaks your language is strongly advisable.

The 6-Month Deadline

Spain imposes a strict 6-month deadline for filing and paying the inheritance tax (Impuesto sobre Sucesiones y Donaciones) from the date of death. This deadline applies regardless of whether you are a resident or non-resident, and regardless of whether you are physically in Spain.

You can request a 6-month extension — but this must be requested within the first 5 months. If you miss the deadline without requesting an extension, surcharges apply:

Documents You'll Need

From the country of death or residence of the deceased:

• Death certificate (with Apostille of the Hague Convention if issued outside Spain)
• Will (if the deceased had a will in their home country)
• European Certificate of Succession (if applicable — EU nationals only)
• Proof of relationship to the deceased (birth certificate, marriage certificate)
• Passport or national ID of each heir

From Spain:

• Certificado de Últimas Voluntades — confirms whether the deceased made a will in Spain
• Certificado de Contratos de Seguros de Cobertura de Fallecimiento — confirms life insurance policies
• NIE number for each heir
• Property valuation (valoración catastral or independent valuation)
• Recent Nota Simple from the Registro de la Propiedad (property registry extract)
• Last IBI (property tax) receipt
• Bank certificate of balances at the date of death (if inheriting financial assets)

Step-by-Step: Inheriting Property in Spain as a Non-Resident

Step 1: Obtain the Death Certificate and Have It Apostilled

If the deceased died outside Spain, you need the official death certificate from the country of death. This certificate must be apostilled under the Hague Convention to be recognised in Spain. Once apostilled, it typically needs to be translated into Spanish by a sworn translator (traductor jurado). Allow 2–4 weeks for apostille and translation.

Step 2: Get the Certificado de Últimas Voluntades

The Certificado de Últimas Voluntades confirms whether the deceased made a notarial will in Spain and, if so, which notary holds it. You obtain this from the Ministerio de Justicia using Form 790. The fee is approximately €3.70 and processing takes 10–15 business days. This step is mandatory — you cannot open the inheritance without it, even if you are certain no Spanish will exists.

Step 3: Obtain an NIE Number

Every heir who is not already a Spanish resident must obtain an NIE (Número de Identificación de Extranjero). The NIE is required to sign the inheritance deed, pay inheritance tax, and register the property. You can apply at a Spanish consulate in your home country, or at a Spanish police station (Comisaría) in person. Processing typically takes 1–4 weeks. In urgent cases, a Spanish lawyer can often assist with expedited applications.

Step 4: Accept or Renounce the Inheritance (Escritura de Herencia)

Once all documents are in order, the heirs (or their legal representatives with a power of attorney) appear before a Spanish notary to sign the escritura de aceptación de herencia — the inheritance deed. This is the formal legal act of accepting the inheritance.

Important: you are not obligated to accept. If the deceased had significant debts, you can renounce the inheritance entirely, or accept “a beneficio de inventario” — accepting only up to the value of the assets, so you are not personally liable for debts that exceed the estate's value. Your lawyer or notary can advise on which option makes sense.

Step 5: Pay Spanish Inheritance Tax

Spanish inheritance tax (Impuesto sobre Sucesiones y Donaciones) must be paid within 6 months of the date of death. Non-residents pay at the national rate or the autonomous community rate — following a landmark ECJ ruling (C-127/12), non-residents are now entitled to apply the regional rates of the autonomous community where the property is located, which can be significantly more favourable.

Step 6: Register the Property

After signing the inheritance deed and paying inheritance tax, the property must be registered in your name at the Registro de la Propiedad (Land Registry). You will need the signed inheritance deed, proof of tax payment, and the current Nota Simple. Registration typically takes 2–6 weeks and involves a fee based on the property value.

Spanish Succession Tax — How Much Will You Pay?

Spanish inheritance tax is calculated on the net taxable value of what you receive. The national rate scale is progressive:

Most autonomous communities (Madrid, Valencia, Andalusia, Catalonia, etc.) offer significantly reduced rates or large allowances for direct heirs. The practical tax you pay may be much lower than the national scale suggests — but you must apply for the regional rate, it is not automatic.

Key Reductions for Foreign Heirs

• Direct descendants (children, grandchildren) — national allowance of €15,956.87, plus regional allowances which can be much higher
• Spouse — national allowance of €15,956.87, plus regional allowances
• Disabled heirs — additional allowances up to €59,868.54
• Family home — 95% reduction in taxable value (up to €122,606.47 per heir) if the heir is a spouse, child, or parent who lived with the deceased, and the property is kept for 10 years

Inheritance Timeline

How to Make This Easier for Your Own Heirs

If you own property in Spain as an expat, you now understand what your heirs will face when you die. The question is: what can you do now to make it less painful for them?

• Make a Spanish notarial will — This is the single most impactful thing you can do. A Spanish will avoids the need to use a foreign will in Spain, eliminates the need for a full declaration of heirs proceeding, and dramatically speeds up the process.
• Include an election of law clause — If you are a non-Spanish national, elect the law of your nationality under Regulation 650/2012 if appropriate.
• Leave a clear asset inventory — Document your Spanish property, bank accounts, and financial assets in a place your heirs can find. Include the property reference number (referencia catastral), the name of your bank branch, and the contact details of your notary and gestor.
• Organise your digital accounts and access information — Your heirs will need access to your email, online banking, and accounts to complete the inheritance process. This information is as critical as the physical documents — and it requires its own secure transmission plan.

Sucesio complements your Spanish will by organising and securely transmitting everything your heirs will need — documents, access credentials, personal instructions — automatically, at the right moment.

Frequently Asked Questions