Inheritance lawyer in Mijas (Costa del Sol, Spain)

Mijas has one of the highest proportions of foreign residents of any municipality in Spain — a large share of its registered population is non-Spanish. Mijas Costa, La Cala, El Faro, Riviera del Sol, Calahonda, Mijas Pueblo and the Sierra concentrate British, Irish, Dutch, German, Swedish, Norwegian, Belgian and Danish property owners. Inheritance with a Mijas property is rarely a domestic matter — it almost always crosses borders.

Our office is in Fuengirola, 10 minutes from Mijas Costa via the AP-7. We’ve been handling Mijas inheritances for non-resident families on a daily basis: about 70% of our Mijas caseload involves at least one heir living outside Spain.

Why Mijas inheritances are different

• EU Regulation 650/2012 applies daily. Default rule: law of the deceased’s habitual residence. Most British, German or Dutch residents in Mijas can choose their national law in their Spanish will (professio iuris, art. 22) — but the choice has to be made expressly in the will.
• Andalucía’s Inheritance Tax rules — a reduction of €1,000,000 per heir and a 99 % bonification for the spouse, children and parents (Law 5/2021, arts. 28 and 39) — apply to non-residents wherever they live: EU and EEA residents since Law 26/2014 (after the Court of Justice ruling C-127/12) and UK or other third-country residents since Law 11/2021 (Second Additional Provision of Law 29/1987).
• Plusvalía Municipal del Ayuntamiento de Mijas with the dual calculation method introduced by Royal Decree-Law 26/2021 after the Constitutional Court judgment of 26 October 2021 (arts. 104.5 and 107 of the Local Finance Act). For older properties bought 15-25 years ago, the real method often gives much lower numbers.
• Property irregularities are common. Many Mijas Sierra villas have undeclared works (pools, garages, garden buildings, extensions). We regularize before registering the inheritance to avoid problems on later sale.
• Multi-jurisdictional wills. Many Mijas owners have parallel wills in Spain and their home country. We harmonize them under EU Regulation 650/2012.

Mijas inheritance services for non-residents

Acceptance and partition

Last Wills certificate (Spain) + Grant of Probate (UK) or Erbschein (DE) or Verklaring van Erfrecht (NL). Drafting of partition document with current market valuations. Signing the inheritance deed before a notary in Mijas, Fuengirola or Marbella.

Spanish Inheritance Tax (Modelo 650)

Filed with the State Tax Agency (AEAT) for non-resident heirs, or with the Agencia Tributaria de Andalucía for residents, applying the Andalusian reduction of €1,000,000 per heir and the 99 % bonification (Groups I and II), the 99 % reduction for the deceased’s main home and the 99 % family-business reduction when applicable (Law 5/2021, arts. 27 to 31 and 39). We act as the representative in Spain that heirs resident outside the EU must appoint (art. 18.4 of the Regulations).

Plusvalía Municipal (Mijas Town Hall)

Dual calculation. For older Sierra villas with low cadastral land values, the objective method often produces very low taxable amounts. We calculate both options and pick the lower.

Property regularization pre-inheritance

If the inherited villa has undeclared works (very common in Mijas Sierra: pools, garages, additions), we file a notarial declaration of new construction by antiquity (declaración de obra nueva por antigüedad) before registering the inheritance. In Andalucía the town hall can no longer order the demolition or restoration of works completed more than six years earlier (art. 153 of Law 7/2021, LISTA), except on protected land, the public domain or the coastal zone.

UK probate post-Brexit

UK residents apply Andalucía’s rules like any other non-resident (Second Additional Provision of Law 29/1987, extended to all third countries by Law 11/2021). We obtain the Grant of Probate, apostille it (Hague Convention), arrange a sworn translation, and file Modelo 650 in Spain with the 99% bonification.

VFT — tourist licence transfer

If the inherited apartment is registered as a Vivienda con Fines Turísticos (the short-term rental registration in Andalucía), we update the registration to your name with the Junta de Andalucía and the listings on Airbnb / Booking / Vrbo. Without this, you cannot legally continue the rental.

Worked example — Mijas inheritance

A British couple owns a €600,000 villa in La Cala de Mijas. Husband passes away. Wife (UK resident) and 2 adult children (UK residents) inherit equally:

• Estate value attributable to husband: €300,000 (the half he owned). Each heir inherits €100,000.
• Wife (Group II spouse): €100,000 minus the Andalusian reduction of €1,000,000 = €0 taxable. Tax: €0.
• Each child (Group II): €100,000 minus the same €1,000,000 reduction = €0 taxable. Tax: €0 each; the three returns must still be filed with the AEAT within six months. Under the state rules alone each would pay about €9,800.
• Plusvalía Mijas: ~€800-€1,800 total.
• Notary, registry, our fees: ~€4,500-€6,000 total.

Total cost on a €600,000 inheritance for a UK family: under €8,000.

Areas of Mijas covered

Mijas Costa: La Cala de Mijas, El Faro, Riviera del Sol, Calahonda, Sitio de Calahonda, Calanova, Las Lagunas (Mijas), El Hipódromo, Calanova Golf.

Mijas Pueblo: historic centre, El Coto, Doña Ermita, Las Olas.

Mijas Sierra: Cerros del Águila, La Alquería, La Mairena, El Chaparral, Cala Golf, Mijas Golf, La Sierrezuela.

Frequently asked questions

I’m a UK resident inheriting a flat in La Cala. Can I claim the 99% bonification?

Yes. Since Law 11/2021 amended the Second Additional Provision of Law 29/1987, residents of any country apply the rules of the region where the deceased lived — the Supreme Court had already extended them to third-country residents in 2018. You apply the Andalusian reduction and bonification yourself in the Modelo 650 filed with the AEAT, and you must appoint a representative in Spain. We always file under the regional rules for UK clients.

Do I have to fly to Mijas?

No. With power of attorney signed before a notary in your country (apostilled and translated), we handle every step. About 80% of our non-resident clients in Mijas never travel to Spain during the inheritance process.

The villa in Mijas Sierra has an undeclared swimming pool. What happens?

Before registering the inheritance, we file a notarial declaration of new construction by antiquity (declaración de obra nueva por antigüedad) that regularizes the registry situation. If the pool was completed more than six years ago, the town hall can no longer order its demolition or restoration (art. 153 of Law 7/2021, LISTA), unless the plot is on protected land, the public domain or the coastal zone. We handle this together with the inheritance so the registration is clean.

Can my UK siblings receive their share without a Spanish bank account?

Yes. After liquidating the asset (sale of property, or extinction of joint ownership), funds are transferred to international accounts. For non-residents, we comply with Spanish anti-money-laundering rules (proof of legitimate origin of funds) but the transfer itself is straightforward.

The deceased had both a UK will and a Spanish will. Which one applies?

EU Regulation 650/2012 recognises wills made under any national law. If the Spanish will explicitly chose the law of the deceased’s nationality (professio iuris), that law governs distribution. If both wills exist and don’t conflict, the Spanish will typically governs Spanish assets and the UK will governs UK assets. We review both and identify any conflicts.

Does each heir need a Spanish NIE?

Yes — every foreign heir, resident or not, needs a NIE to pay tax, sign the deed and register property. We obtain the NIE for you through the Foreigners Office in Málaga or Fuengirola in 1-3 weeks with apostilled power of attorney from your country.

Free consultation in English

Call +34 900 525 939 or use our contact form. Office in Fuengirola, 10 min from Mijas Costa. Same-day reply in English. First consultation free, no obligation.

See our full Costa del Sol service →