Who pays inheritance tax in Spain?
The heir pays, on what they inherit. For a home in Spain, an heir living abroad also pays the Spanish tax. In most cases the rules of the region where the home is located also apply to heirs from abroad.
Andalusia and the Comunitat Valenciana give partners and children large reductions on inheritance tax. How much remains depends on the value, the relationship and your situation. Have it calculated.
Wills and succession law
Under the EU Succession Regulation, the law of the country where you live applies, unless your will chooses the law of your nationality. Many owners have a will drawn up at a Spanish notary for their assets in Spain, in line with their will at home.
The European Certificate of Succession shows in every EU country who the heirs are. The Spanish notary and the land registry recognise it.
After a death
Death certificate and will
Obtain an international death certificate and a certificate from the Spanish register of wills.
Acceptance
The heirs accept the inheritance at a Spanish notary.
Tax
The inheritance tax return and the plusvalía municipal, within six months.
Registry
The home is put in the heirs’ names at the Registro de la Propiedad.
This guide is general information, not legal or tax advice. Have your own situation checked by a lawyer or tax adviser.
Frequently asked questions
Do I pay inheritance tax in Spain if I live in the UK or elsewhere?
Yes, on a home located in Spain. Your own country may tax the inheritance as well; whether and how double taxation is relieved depends on the country, so ask an adviser.
Do I need a Spanish will?
It is not compulsory, but it makes settling your Spanish assets quicker and cheaper.
What is the European Certificate of Succession?
A certificate that shows in all EU countries who the heirs are, so you do not have to prove it again in each country.
How long do you have to pay inheritance tax in Spain?
Six months from the death. An extension can be requested.