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 face penalties of up to 30% 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) and translated into Spanish by a sworn translator (traductor jurado).
The death certificate is the foundational document — without it nothing else can move forward.
Step 2 — Obtain the Last Will Certificate
Within 15 working days after the death, you must request the Certificado de Últimas Voluntades (Last Will Certificate) from the Spanish Ministry of Justice using Modelo 790. 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, the inheritance follows the intestate succession rules — and here the EU Regulation 650/2012 becomes critical to determine which national law applies.
Step 3 — EU Regulation 650/2012: which law applies?
Since August 2015, the EU Succession Regulation 650/2012 governs cross-border inheritances. 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.
For UK heirs after Brexit, the situation is special: the UK is not a party to the EU Regulation, but Spanish courts still apply it as a “third-country” rule. For US, Canadian, Australian, Swiss or Latin American heirs, similar third-country logic applies.
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 both a state regulation and 17 different regional regulations. The amount you pay can vary by 30 times depending on which one applies.
State vs. regional regulation
Until 2014, non-residents could only apply the state regulation (typically much more expensive). The European Court of Justice ruled this discriminatory in case C-127/12, and since 2015 EU/EEA residents can choose the regional regulation of the autonomous community where the asset is located. After Brexit and Spanish Supreme Court rulings (2018-2022), UK residents also have access to the same regional regulations.
Best regions for inheritance tax in 2026
- Andalucía (includes Marbella, Málaga, Costa del Sol): 99% bonification on the tax for direct family.
- Madrid: 99% bonification for direct family, 25% for siblings/uncles/nephews.
- Valencia (includes Costa Blanca: Torrevieja, Benidorm, Jávea): 99% bonification since 2024.
- Catalonia (Barcelona): more limited bonifications, generally higher effective rates.
- Galicia, Cantabria, Castilla y León, Asturias, Murcia: range of bonifications between 50% and 99%.
Practical example
A Spanish villa worth €600,000 inherited by two adult children resident in the UK, located in Marbella (Andalucía):
- Without bonification (state rules): approx. €77,000 tax.
- Applying Andalucía’s 99% regional bonification: approx. €770 tax.
The difference (€76,230 saved) depends entirely on filing the tax return correctly under the right rules.
Step 7 — Plusvalía Municipal (capital gains 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 the Constitutional Court ruling of 26 October 2021, you can choose between two calculation methods (objective vs. real) and pick the lower one. We always do both calculations.
Plusvalía is paid to the relevant town hall (e.g. Marbella, Madrid, Barcelona, Valencia, Torrevieja, Benidorm) within 6 months of the death, extendable for another 6 months upon request.
Step 8 — Sign the inheritance deed before a Spanish notary
Once tax has been paid and all documents are gathered, we sign the “Escritura de Aceptación y Adjudicación de Herencia” before a Spanish notary. This is the deed that formally transfers ownership of the assets to the heirs.
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) within 60 days of signing. 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. Penalty: 5%, 10%, 15% or 20% of the tax depending on delay, plus interest.
- Filing under state regulation when regional applies. Can multiply the tax bill by 30.
- 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 lawyer based in Costa del Sol (Fuengirola office, 30 minutes from Marbella).
- 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 Spanish-located assets, regardless of your residence. In the UK, the inheritance is part of your estate planning but the UK does not levy tax on you as a recipient — UK Inheritance Tax falls on the deceased’s estate, not on the heir. There is generally no double taxation in this scenario, but each case requires individual analysis.
How much is the Spanish Inheritance Tax for a non-resident inheriting a €400,000 villa in Marbella?
Applying Andalucía’s 99% regional bonification (now available to UK residents): approx. €350-€500 in total tax for direct family heirs (children, spouse, parents). Without the bonification, it would be approx. €50,000.
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 six. After that, penalties apply.
The deceased had a UK will but owned a flat in Spain — which one applies?
Under EU Regulation 650/2012, by default the law of the deceased’s habitual residence applies (UK law in this case), but the will’s content can be enforced in Spain if it is properly recognised. 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.