How to Handle the Spanish Inheritance Process
When someone dies in Spain with assets there, their heirs must complete several legal formalities to receive their inheritance. The Spanish probate process can be complicated and time-consuming, depending on the number of heirs, the location of the assets, and whether the deceased left a will. If you are dealing with an inheritance in Spain, understanding the steps involved is essential to avoid delays and penalties.
Death Certificate Requirements
If the deceased’s death was registered outside of Spain, the death certificate will need a Hague Apostille stamp and a certified Spanish translation. If the death occurred in Spain, a copy of the Spanish death certificate will be required. This is a key document in any Spanish inheritance process.
Spanish Will and Certificate of Last Wishes
If the deceased made a will, it is important to establish whether it was a Spanish will. To confirm this, you need to obtain a Certificado de Últimas Voluntades (Certificate of Last Wishes) from the Spanish Central Registry of Last Wills and Testaments. This document confirms whether a valid Spanish will exists, as wills in Spain are created in front of a Spanish notary. The Certificate of Last Wishes will identify which notary holds the latest will, so you can request a copy directly.
If no Spanish will exists, the estate will be handled according to Spanish inheritance law, which may differ from the deceased's home country's inheritance rules.
Acceptance of Inheritance and Spanish Probate Formalities
To receive a Spanish inheritance, beneficiaries must obtain a Declaración de Herederos y/o Aceptación de Herencia (Deed of Acceptance of Inheritance) in Spain. This document must be signed before a Spanish notary and should confirm:
- The death of the deceased.
- A list of the deceased’s Spanish assets (such as property, bank accounts, and investments).
- Confirmation of the legal heirs or beneficiaries of the estate.
This document is essential for the official transfer of assets to the beneficiaries.
Inheritance Tax in Spain
The Spanish inheritance tax (IHT) form must be filed with the Agencia Tributaria (Spanish tax office) within six months from the date of death. The amount of tax due depends on:
- The value of the assets.
- The region of Spain where the assets are located (inheritance tax rates vary by autonomous community).
- The relationship between the beneficiaries and the deceased (close relatives often benefit from reduced tax rates).
If the beneficiaries fail to meet the six-month deadline, penalties and interest may apply. The inheritance tax can only be paid once the Deed of Acceptance of Inheritance has been signed, so handling the Spanish probate process quickly is important.
Spanish NIE Number for Beneficiaries
If the beneficiaries do not already have a Spanish fiscal number (Número de Identidad de Extranjero or NIE), they must obtain one. An NIE is required for tax purposes and to handle legal formalities related to the inheritance.
Why You Need a Spanish Probate Lawyer
Navigating the Spanish inheritance process can be complex, especially if you are not familiar with Spanish inheritance laws. A Spanish probate lawyer can help you handle all the legal requirements, including:
- Obtaining the death certificate and Certificado de Últimas Voluntades.
- Coordinating with the Spanish notary to secure the Deed of Acceptance of Inheritance.
- Calculating and filing the Spanish inheritance tax.
- Ensuring compliance with Spanish inheritance laws.
- Assisting with the sale or transfer of property and other assets.
How We Can Help with Your Spanish Inheritance
We specialize in helping families settle estates in Spain efficiently and professionally. We can guide you or your solicitor in completing the necessary legal formalities and provide assistance with all aspects of the Spanish probate process.
If you are unable to travel to Spain, we can arrange for the execution and legalization of a Power of Attorney to allow a local representative to handle matters on your behalf.
Handling the estate of a loved one can be challenging, especially when it involves foreign legal systems and tax rules. At B&M Law LLP, our experienced Spanish probate lawyers provide clear guidance and expert support to help you settle your family member's estate smoothly and efficiently.
