Sucesiones en España: cómo gestionar la propiedad de un familiar fallecido

When a Relative Dies Owning Spanish Property

Dealing with the death of a family member is difficult enough without the added complexity of navigating a foreign legal system. If your relative owned property in Spain — whether they were a permanent resident or a holiday home owner — you'll need to go through the Spanish probate process (sucesion) in addition to any UK proceedings.

Spain does not have "probate" in the English legal sense. There is no probate court that grants authority to executors. Instead, the heirs themselves must formally "accept" the inheritance before a Spanish notary. This process is different from what you're used to in the UK, and it requires specific documents, professional assistance, and careful attention to tax deadlines.

Immediate Steps After Death

If the Death Occurred in Spain

1. Obtain the Spanish death certificate (certificado de defuncion) — issued by the Registro Civil where the death was registered. If the person died in hospital, the hospital will have initiated the registration. Request several certified copies (you'll need them)
2. Funeral arrangements — Spanish law requires burial or cremation within 24-48 hours (longer if the body is to be repatriated to the UK). Contact the British Consulate in Spain for assistance with repatriation if needed
3. Notify the British Consulate — they can register the death with the UK authorities and provide guidance
4. Secure the property — if the deceased lived alone, arrange for the property to be secured, utilities maintained, and any pets cared for
5. Notify the Spanish bank — the bank will freeze the deceased's accounts upon notification of death. This is legally required. No withdrawals are possible until the inheritance is formally accepted

If the Death Occurred in the UK

1. Obtain the UK death certificate — from the Register Office
2. Apostille the death certificate — via the FCDO Legalisation Office
3. Have it officially translated into Spanish — by a sworn translator (traductor jurado)
4. Notify the Spanish bank — provide the apostilled and translated death certificate

Gathering the Required Documents

The Spanish inheritance process requires a specific set of documents. Collecting these is often the most time-consuming part:

Essential Documents

Document	Where to Obtain	Notes
Death certificate (Spanish or apostilled UK)	Registro Civil / UK Register Office	Multiple certified copies
Certificado de Ultimas Voluntades	Ministry of Justice (Madrid)	Confirms whether the deceased made a Spanish will. Apply at least 15 days after death. Cost: approximately 4 EUR. Takes 1-2 weeks
Last will (Spanish and/or UK)	Notary or solicitor who holds it	If a Spanish will exists, the notary who made it will hold a copy. If only a UK will, it must be apostilled and translated
Property deed (escritura)	Deceased's records or Land Registry	The escritura publica from when the property was purchased
Cadastral reference and IBI receipt	Ayuntamiento or Catastro office	Confirms property value for tax purposes
NIE of deceased and heirs	Police station / Spanish Consulate	All heirs need an NIE to accept inheritance. Apply early
Bank statements	Spanish bank	Balance at date of death
Community fee status	Community administrator	Confirms no outstanding debts

The Certificado de Ultimas Voluntades

This is a uniquely Spanish requirement and often confuses UK families. It's a certificate from the Ministry of Justice confirming whether the deceased registered a will with the Central Registry of Last Wills. You cannot proceed without it. Apply at least 15 working days after the date of death — applications made earlier will be rejected.

The Spanish Will vs UK Will

If your relative made a Spanish will (testamento), the process is significantly simpler. The Spanish notary who holds the will can provide a copy, and the contents govern the distribution of the Spanish assets.

If there is only a UK will:

• It must be apostilled by the FCDO and officially translated into Spanish
• A Spanish notary and lawyer will review it to confirm it is valid under the applicable law
• If the will includes a Brussels IV election (choosing English law), the estate is distributed according to English law principles — the testator's wishes are followed without Spanish forced heirship applying
• If there is no Brussels IV election, Spanish forced heirship rules may apply to the Spanish assets

If there is no will at all (intestacy), Spanish intestacy rules apply to the Spanish assets. Under Spanish intestacy, the estate passes to: (1) children equally, (2) if no children, parents, (3) if no parents, the surviving spouse, (4) if none of the above, more distant relatives. The surviving spouse receives usufruct (right to use) of one-third in any case.

For more detail on how wills and inheritance work in Spain, read our guide: Inheritance Law in Spain: What UK Property Owners Must Know.

Inheritance Tax (Impuesto sobre Sucesiones y Donaciones)

Spanish inheritance tax is levied on the recipient (each heir), not on the estate as a whole. The rates and allowances vary significantly by autonomous community:

Andalusia (Costa del Sol)

• Spouse and children: 99% reduction on inheritance tax for inheritances up to 1,000,000 EUR per heir. This means most family inheritances are effectively tax-free in Andalusia
• Above 1,000,000 EUR per heir: standard progressive rates apply (7.65% to 36.5%)
• Main residence allowance: additional 99% reduction on the value of the main residence (up to 122,606 EUR) if inherited by spouse or children who lived with the deceased

Other Regions (for comparison)

Region	Spouse/Children Allowance
Andalusia	99% reduction up to 1M EUR per heir
Valencia	50% reduction (spouse), 75% reduction (children under 21)
Catalonia	Reductions vary, generally less generous than Andalusia
Canary Islands	99.9% reduction for Group I and II heirs
Madrid	99% reduction for spouse and children

Non-resident heirs (including UK-based family members) have the right to apply the regional rules of the community where the property is located. This was established by an EU Court of Justice ruling and ensures UK heirs benefit from Andalusia's generous allowances.

The 6-Month Deadline

Spanish inheritance tax must be filed and paid within 6 months of the date of death. This is a strict deadline. A 6-month extension is possible if requested within the first 5 months, but it is not automatic and interest may still apply. Missing the deadline results in surcharges of 5-20% plus interest.

UK Inheritance Tax

If the deceased was UK domiciled, their worldwide estate (including Spanish property) is subject to UK inheritance tax at 40% above the nil-rate band (325,000 GBP, or 500,000 GBP if passing a main residence to direct descendants). The UK-Spain double taxation convention on estates prevents double taxation — Spanish tax paid is credited against UK IHT liability.

Acceptance of Inheritance (Escritura de Herencia)

Once all documents are gathered and tax assessed, the heirs formally accept the inheritance before a Spanish notary. This is the escritura de aceptacion de herencia — the central document in the Spanish succession process.

The Process

1. All heirs (or their representatives) attend the notary — if heirs are in the UK, they can grant a power of attorney (poder notarial) to a Spanish lawyer to act on their behalf. This avoids the need to travel to Spain
2. The notary reviews all documents — will, death certificate, Ultimas Voluntades certificate, property deed, tax ID numbers
3. The inheritance is formally accepted — the escritura de herencia details who inherits what, the values, and any conditions
4. Inheritance tax is paid — this must be done within the 6-month deadline. The tax form (Modelo 650) is filed with the regional tax office
5. The property is registered in the heirs' names — the escritura de herencia is presented to the Land Registry (Registro de la Propiedad) to transfer ownership. Plusvalia municipal tax (local land value increment tax) is also payable at this stage

Notary fees for the escritura de herencia typically range from 300 - 1,000 EUR depending on the estate value. Land Registry fees are 200 - 500 EUR.

Selling Inherited Property

Many UK heirs choose to sell the inherited Spanish property rather than keep it. Key considerations:

Capital Gains Tax (CGT)

• For non-residents, CGT is 19% on the gain
• The "acquisition value" for CGT purposes is the value declared in the inheritance (escritura de herencia), NOT the original purchase price the deceased paid. This means if the property was valued at 300,000 EUR in the inheritance and you sell for 320,000 EUR, you only pay CGT on the 20,000 EUR gain
• The buyer is required to retain 3% of the sale price as a prepayment of the seller's CGT (retencion del 3%). This is refundable if your actual CGT is lower

Plusvalia Municipal Tax

This is a local tax on the increase in land value, payable when ownership changes (whether by sale, inheritance, or donation). It's calculated by the ayuntamiento based on the cadastral value and years of ownership. Since a 2021 Constitutional Court ruling and subsequent reform, this tax is now calculated by two methods, and you pay whichever is lower.

Practical Steps to Sell

1. Ensure the inheritance is fully registered at the Land Registry in the heirs' names
2. Obtain an Energy Performance Certificate (EPC) — mandatory for any property sale in Spain
3. Appoint an estate agent — preferably one experienced with inherited properties and non-resident sellers
4. Appoint a lawyer to handle the conveyance and ensure all tax obligations are met
5. Consider the currency exchange implications of repatriating sale proceeds to GBP

Timeline: What to Expect

Stage	Typical Duration
Obtaining death certificate and initial documents	1 - 4 weeks
Certificado de Ultimas Voluntades	3 - 5 weeks (including 15-day waiting period)
Gathering all documents, apostilles, translations	4 - 8 weeks
Signing escritura de herencia at notary	1 day (once all documents ready)
Paying inheritance tax	Within 6 months of death
Land Registry transfer	2 - 8 weeks after notary
Total process (if well-managed)	3 - 6 months
Total process (if complications)	6 - 18 months

Complications that extend the timeline include: no Spanish will, disputed inheritance, missing documents, multiple heirs in different countries, outstanding debts on the property, or issues with the property's legal status (e.g., illegal extensions).

Using a Lawyer

This is not a process to attempt without professional help. A Spanish inheritance lawyer (abogado especializado en herencias) will:

• Guide you through the document requirements
• Apply for the Certificado de Ultimas Voluntades and other official documents
• Assess inheritance tax liability and file the tax return
• Prepare and coordinate the notary appointment
• Handle the Land Registry transfer
• Manage the sale if you choose to sell

Legal fees for handling a straightforward Spanish inheritance typically range from 1,500 - 4,000 EUR, depending on complexity. For contested or complex estates, fees can be higher. Always agree fees upfront.

If you need to find an English-speaking lawyer experienced in cross-border inheritance matters, join the MUNDO Buyer Club — our network includes verified legal professionals on the Costa del Sol who specialise in helping UK families navigate the Spanish succession process.

Key Takeaways

• The Spanish inheritance process is different from UK probate — heirs accept the inheritance before a notary, there is no probate court
• The 6-month tax deadline is strict — start gathering documents immediately
• A Spanish will makes everything faster and cheaper. If your relative didn't have one, read our inheritance law guide and encourage other family members who own Spanish property to make one
• Andalusia's 99% tax reduction for spouses and children means most family inheritances are nearly tax-free locally
• UK inheritance tax still applies to the worldwide estate — get cross-border tax advice
• A Spanish lawyer is essential — the cost is modest compared to the complexity and the risks of getting it wrong