Inheritance in Spain – estate administration for heirs
Inheritance Law in Spain and Germany
An inheritance involving Spain can involve several legal systems, authorities and tax obligations at the same time. A common example is a foreign heir inheriting property situated in Spain.
Which succession law applies?
Under the EU Succession Regulation, succession is generally governed by the law of the State in which the deceased had their habitual residence at the time of death. Subject to the Regulation, a person can choose the law of a State whose nationality they hold.
Documents
Depending on the case, the process may require a death certificate, will or proof of intestate succession, civil-status documents, information about the estate and, in international cases, a European Certificate of Succession or other foreign succession documents.
Foreign documents may require translation and formal authentication for use in Spain.
Spanish property
Where the estate includes Spanish real estate, a Spanish notarial procedure is normally required. Once the inheritance and taxes have been dealt with, ownership is registered in the Spanish Land Registry.
Tax deadlines
In Catalonia the general inheritance-tax filing and payment period is six months from the date of death. An additional six-month extension can generally be requested during the first five months.
How we can help
We coordinate international estates, determine the applicable succession law and handle the Spanish process involving notaries, tax authorities, banks and the Land Registry.