Inheritance in Spain for non-residents (2026 guide)

If you have inherited property, bank accounts or any asset in Spain and you live abroad, you have six months from the date of death to file the Spanish Inheritance Tax (Modelo 650) — or pay a surcharge of 1 % for each month of delay (15 % plus interest after a year) on top of the tax. The process is more complex than in most other European countries, but with the right legal team in Spain you do not need to travel and you can complete everything from your home.

This 2026 guide explains step-by-step how a non-resident heir handles a Spanish inheritance: documents required, taxes, costs, deadlines, and the most common mistakes that delay or block the process. At the end you will find the contact details of our English-speaking inheritance lawyer in Costa del Sol.

Step 1 — Get the Spanish death certificate

If the deceased passed away in Spain, request a “Certificado de Defunción” from the Civil Registry (Registro Civil) of the town where the death was registered. If the death happened abroad, you need the foreign death certificate apostilled (Hague Convention of 1961) and translated into Spanish by a sworn translator (traductor jurado). Death certificates issued in another EU country are exempt from the apostille and can be issued with a multilingual standard form that avoids the translation (Regulation (EU) 2016/1191).

The death certificate is the foundational document — without it nothing else can move forward.

Step 2 — Obtain the Last Will Certificate

Once 15 working days have passed since the death, you can request the Certificado de Últimas Voluntades (Last Will Certificate) from the Spanish Ministry of Justice using Modelo 790 and paying a small fee. This certificate states whether the deceased made a Spanish will and, if so, before which notary.

If the will exists, we obtain a copy from the notary. If there is no Spanish will, we check whether the deceased left a will abroad (a UK will is normally valid in Spain as to form); if there is no will at all, the intestate rules of the applicable law decide who inherits — and here EU Regulation 650/2012 becomes critical to determine which national law applies.

Step 3 — EU Regulation 650/2012: which law applies?

For deaths from 17 August 2015, the EU Succession Regulation 650/2012 governs cross-border inheritances handled in Spain, whatever the nationality or residence of the deceased (art. 20). The general rule is:

• The law applicable is the law of the deceased’s habitual residence at the time of death.
• The deceased could have chosen, in their will, the law of their nationality instead.

This affects who inherits and in what proportions, but not the tax — the tax is always due in Spain on Spanish-located assets, regardless of which civil law applies.

The United Kingdom, Ireland and Denmark never took part in the Regulation, but Spanish notaries and courts apply it to every estate they handle. If the deceased was habitually resident in the UK, the USA, Canada, Australia or Switzerland, the law of that country applies, and where its own conflict rules refer Spanish property back to Spanish law that reference is followed (renvoi, art. 34) — unless the deceased had chosen their national law in a will, in which case there is no renvoi. This is why owners from those countries are usually advised to make a Spanish will choosing their national law expressly.

Step 4 — Apply for the NIE (foreigner’s tax number)

Every non-resident heir needs a Spanish NIE (Número de Identificación de Extranjero) before they can pay tax, sign deeds or register property. The NIE can be obtained:

• At the Spanish Consulate of your country of residence (3-8 weeks).
• By granting power of attorney to a Spanish lawyer who applies on your behalf at the local police station (Oficina de Extranjería) — usually 1-3 weeks.

We typically apply for the NIE while the rest of the documentation is being prepared, so it does not delay the process.

Step 5 — Power of attorney (so you don’t have to fly)

The cleanest way to handle the inheritance from abroad is to grant power of attorney (poder especial) to your Spanish lawyer. The power must be signed before a notary in your country, then apostilled and translated. Once we have it, we sign every deed and document on your behalf.

About 80% of our non-resident clients never travel to Spain during the entire inheritance process.

Step 6 — Spanish Inheritance Tax (Modelo 650)

This is where most non-residents lose money. Spanish Inheritance Tax (Impuesto de Sucesiones) has a state regulation and a different set of regional rules in each autonomous community (the Basque Country and Navarre have their own foral systems). The amount you pay can vary enormously depending on which one applies.

State vs. regional regulation

Until 2014, non-residents could only apply the state regulation (usually much more expensive). The Court of Justice of the European Union ruled this discriminatory in case C-127/12 (judgment of 3 September 2014). Law 26/2014 then gave EU and EEA residents the right to apply the regional rules, and Law 11/2021 extended that right to residents of any other country — the United Kingdom after Brexit, the USA, Canada, Australia or Switzerland — as the Supreme Court had already done in 2018 (Second Additional Provision of Law 29/1987). The rules that apply are those of the autonomous community where the deceased lived or, if the deceased lived abroad, of the community where the greater value of the Spanish assets is located. Non-resident heirs file with the State Tax Agency (AEAT), applying the regional rules themselves in the return, and heirs resident outside the EU must appoint a representative in Spain before the deadline (art. 18.4 of the Regulations).

Best regions for inheritance tax in 2026

• Andalucía (Marbella, Málaga, the whole Costa del Sol): reduction of €1,000,000 per heir and 99 % bonification for the spouse, descendants and ascendants (Law 5/2021, arts. 28 and 39). Siblings, nephews and nieces and unrelated heirs pay the full scale.
• Madrid: 99 % bonification for the spouse, descendants and ascendants; 50 % for siblings, uncles and aunts, nephews and nieces (Legislative Decree 1/2010, art. 25).
• Valencian Community (Costa Blanca: Torrevieja, Benidorm, Jávea): reduction of €100,000 and 99 % bonification for deaths from 28 May 2023 (Law 13/1997, arts. 10 and 12 bis).
• Balearic Islands: 100 % bonification for the spouse, descendants and ascendants since July 2023 (Legislative Decree 1/2014, art. 36).
• Catalonia (Barcelona): reduction of €100,000 and a bonification that is 99 % for the spouse but decreases with the size of the inheritance for children (Legislative Decree 1/2024, arts. 631-2 and 633-4).

The full table for all regions is in our Spanish Inheritance Tax guide.

Practical example

A Spanish villa worth €600,000 inherited by two adult children resident in the UK, located in Marbella (Andalucía):

• Under the state rules each child would pay about €51,400 on a base of €300,000 (state scale of art. 21.2 of Law 29/1987): some €103,000 in total.
• Under the Andalusian rules the reduction of €1,000,000 per heir covers the whole share: €0 in Inheritance Tax, although Modelo 650 must still be filed. Household goods and the plusvalía municipal are not included in this example.

The difference depends entirely on filing the tax return correctly under the right rules.

Step 7 — Plusvalía Municipal (local land-value tax)

In addition to Inheritance Tax, you must also pay the Plusvalía Municipal — a local tax levied by the town hall on the increase in the cadastral land value over the period the deceased owned the property.

Since Royal Decree-Law 26/2021, passed after the Constitutional Court judgment of 26 October 2021, the tax is calculated on the cadastral land value with the coefficient for the years of ownership, but if the real increase in value (purchase price against value at death, in the land’s proportion) is lower, that is taxed instead, and if there is no increase there is no tax (arts. 104.5 and 107 of the Local Finance Act). We always do both calculations. Many town halls also grant a bonification of up to 95 % for the deceased’s home when the heirs are the spouse, descendants or ascendants (art. 108.4); the percentage depends on each ordinance.

Plusvalía is paid to the relevant town hall (e.g. Marbella, Madrid, Barcelona, Valencia, Torrevieja, Benidorm) within six months of the death, extendable up to one year on request (art. 110.2.b).

Step 8 — Sign the inheritance deed before a Spanish notary

Once all documents are gathered, we sign the “Escritura de Aceptación y Adjudicación de Herencia” before a Spanish notary. This is the deed in which the heirs accept the inheritance and the assets are allocated to each of them; the tax returns are normally filed with this deed (they can also be filed earlier with a private inventory if the deed will not be ready in time).

If you have given us power of attorney, we sign for you. The deed is signed in Spanish; we explain its contents in English in advance and provide a translation if needed.

Step 9 — Register the property in your name

The deed is filed at the corresponding Spanish Land Registry (Registro de la Propiedad). There is no legal deadline, but the Registry will only register it once the Inheritance Tax and the plusvalía have been filed (art. 254 of the Mortgage Act), and until it is registered you cannot sell or mortgage the property with full legal protection (art. 20 of the Mortgage Act). Once registered, the property is officially yours and you can sell it, rent it or refinance it.

Step 10 — Banks, brokers, vehicles and final formalities

We notify Spanish banks (Santander, BBVA, CaixaBank, Sabadell), brokers and life insurance companies of the inheritance and arrange the transfer of accounts to your name or the closure if you prefer the cash transferred abroad. Vehicles registered in Spain require a separate transfer at the Jefatura de Tráfico.

Common mistakes non-residents make

• Missing the 6-month deadline. The most expensive mistake. Surcharge of 1 % plus 1 % per full month of delay, and 15 % plus interest after twelve months (art. 27 of the General Tax Act).
• Filing under state regulation when regional applies. Can multiply the tax bill many times over, as the example above shows.
• Underdeclaring the property value. The tax authority can reassess and add fines. The “valor de referencia” of the cadastre is the new minimum since 2022.
• Not declaring foreign assets in Modelo 720. If you become a Spanish tax resident later, you must declare foreign assets above €50,000 — a separate obligation.
• Renouncing without considering taxation. A renunciation does not reduce the tax bill if a substitute heir accepts; it just changes who pays.

How long does an inheritance in Spain take?

For a clean inheritance with all documentation in order, between 3 and 6 months. With international elements (apostilles, sworn translations, foreign probate) typically 6-9 months. With litigation among heirs, 12-24 months.

Costs and fees

Our professional fees for a standard non-resident inheritance (one property, up to 3 heirs, no litigation) start at €2,500. Plus government taxes (Inheritance Tax, Plusvalía, registration fees) and notary costs (typically €600-€1,200 depending on the deed value). We provide a fixed-fee quote before you sign the engagement letter.

Why work with us

• English-speaking inheritance firm based on the Costa del Sol (Fuengirola office, 30 minutes from Marbella), with its own network of specialist lawyers.
• End-to-end management — you do not need to travel or contact anyone in Spain.
• Fixed fees — no hourly billing surprises.
• Specialised exclusively in inheritance — not a generalist firm.
• EU Regulation 650/2012 expertise for cross-border inheritances.
• Clients across Europe and beyond: UK, Ireland, Germany, Netherlands, Belgium, Sweden, Norway, USA, Canada, Argentina, Mexico.

Frequently asked questions

I am a UK resident, do I have to pay inheritance tax in both Spain and UK?

You pay Spanish Inheritance Tax in Spain on the Spanish assets, whatever your residence. UK Inheritance Tax is charged on the deceased’s estate, not on you as heir, and if the deceased was UK-domiciled it covers the worldwide estate, Spanish property included. There is no Spain–UK treaty on inheritance tax, but the UK gives unilateral relief: the Spanish tax paid on the Spanish property is credited against the UK IHT attributable to it (section 159 of the Inheritance Tax Act 1984). Each case needs individual analysis with the estate’s UK advisers.

How much is the Spanish Inheritance Tax for a non-resident inheriting a €400,000 villa in Marbella?

For the spouse, children or parents, €0: the Andalusian reduction of €1,000,000 per heir covers the whole value, although the return must still be filed with the AEAT within six months. Under the state rules alone a single child would pay about €76,900. A sibling or nephew, who has neither the Andalusian reduction nor the bonification, would pay about €110,000 (Group III: reduction of €10,000, Andalusian scale and coefficient 1.5). The plusvalía municipal is a separate tax.

Do I need to come to Spain to handle the inheritance?

No. With a power of attorney apostilled in your country and granted to our firm, we handle everything: NIE application, tax filing, deed signing, registration and bank transfers. About 80% of our non-resident clients never travel.

What is the deadline to file Spanish Inheritance Tax?

Six months from the date of death, extendable for another six months if you submit the prórroga request within the first five months (art. 68 of the Regulations); the extension carries late-payment interest. After that, surcharges apply.

The deceased had a UK will but owned a flat in Spain — which one applies?

A UK will is valid in Spain and can be used for the Spanish flat. Which law governs the succession is decided by EU Regulation 650/2012: by default the law of the deceased’s habitual residence (English law, for example, for someone who lived in England), or the law of the deceased’s nationality if the will chose it; for Spanish property, English conflict rules may refer back to Spanish law when no choice was made. We obtain the UK Grant of Probate, apostille it, translate it and present it to the Spanish notary together with the rest of the documentation.

What documents do I need to send you to start?

1) Death certificate (apostilled if foreign), 2) any will the deceased made, 3) a copy of your passport, 4) details of the Spanish assets you know of (deeds, IBI tax bills, bank statements). With these we can quote you and start the process.

Free consultation with our inheritance lawyer in Spain

Call us on +34 900 525 939 or email through our contact form. The first consultation is free, with no obligation. We respond the same day in English.