Are you wondering how to claim your inheritance in Spain? In this article we will solve your doubts.
Inheritance refers to the act of receiving private property, titles, debts, rights, privileges, entitlements and obligations upon the death of an individual. This can be done through a will, in which the deceased person (testator) formally bequeaths his or her property and debts to specific persons or entities. If there is no will, inheritance is governed by intestacy laws, which vary from jurisdiction to jurisdiction.
We will explain the process you need to follow to claim your inheritance in Spain, read this article to find out all about it!
Who can claim an inheritance in Spain?
In Spain it is established that those who have the right to claim an inheritance are those included in the will or those who can prove that they are included in the will, known as intestate heirs (in Spain, an intestate heir is someone who inherits property or assets when a person dies without a valid will).
For example, the following individuals can claim an inheritance:
- Descendants: Children, grandchildren, and great-grandchildren of the deceased. They typically receive two-thirds of the estate.
- Ascendants: Parents, grandparents, and great-grandparents of the deceased. They receive a portion of the estate if there are no descendants.
- Spouse: The spouse of the deceased, who may receive a share of the estate depending on the presence of descendants or ascendants.
- Legitimate Heirs: These are individuals who have a legal right to inherit a portion of the estate, regardless of the will. Legitimate heirs include descendants, ascendants, and the surviving spouse.
- Siblings: If there are no descendants, ascendants, or spouse, the siblings and their children (nieces and nephews) inherit in equal shares.
- Other Collateral Relatives: If there are no surviving relatives up to the fourth degree, more distant collateral relatives up to the sixth degree may inherit.
- The State: If there are no surviving relatives, the Spanish State inherits the estate.
➡️ You may be interested: What you should know about inheritance if you live in Spain?
How much time do I have to process my share of the inheritance?
There is no one unique deadline for inheritance, as it can be accepted in different ways, there are deadlines for paying your taxes, and even depending on the type of property, there may be one deadline or another…
We have divided the most common deadlines so that you can understand what we are talking about.
1. Time limit for accepting or rejecting the inheritance
According to the Civil Code, the official time limit for accepting an inheritance is up to 30 years.
If what we want to claim is a real estate property (houses, flats, land…) we will have a period of 30 years to do so. If the property is movable property, i.e. jewellery, furniture, cars, etc., the term is reduced to 6 years.
2. Time limit for settling inheritance taxes
In Spain, from the death of the deceased there is a period of 6 months to settle the inheritance tax, which can be extended up to one year if requested within the first 5 months. After this period, additional surcharges will be charged plus interest for late payment. As this is an administrative tax, after 4 years and 6 months it would be extinguished.
3. Time limit for accepting an inheritance with benefit of inventory
You may ask, what is ‘accepting an inheritance with benefit of inventory’?
Accepting an inheritance with benefit of inventory is a way of accepting an inheritance in which the heir does not undertake to pay the debts of the deceased beyond the value of the assets and rights that make up the inheritance.
In general, the deadline for accepting an inheritance with benefit of inventory is 30 calendar days, counted from the date on which the heir becomes aware of having been called to the inheritance.
4. Time limit for replying to the request for acceptance or repudiation of the inheritance
If the interested parties ask you to accept or repudiate the inheritance, the heir communicated through the notary must make a decision within 30 calendar days (accept or repudiate).
If there is no communication after this period, the inheritance is deemed to have been accepted outright, i.e. it cannot be accepted for the benefit of inventory.
This action cannot be requested until 9 days after the death of the relative.
Steps for claiming an inheritance in Spain
- Obtain a Death Certificate: The first step in claiming an inheritance is to obtain a death certificate.
- Acquire a Legal Certificate: If there is a will, obtain a legal certificate indicating the validity of the will. If there is no will, obtain a “declaración de herederos abintestato” to legally declare the legitimate heirs.
- Calculate and Pay Inheritance Tax: Calculate and pay the relevant inheritance tax, which varies depending on the region and the heir’s relationship to the deceased.
- Register the Inherited Assets: Register the inherited assets in the Property Registry.
Challenges and Considerations
- Unregistered Properties: Inherited properties might not be registered or have legal discrepancies. Legal procedures like the Notarial Declaration of Ownership may be needed in such cases.
- International Inheritances: Inheritances across international borders require effective estate planning and consultation with tax experts familiar with the relevant treaties and regulations.
- Forced Heirship: Spain’s concept of “legítimas” enforces a system where a portion of the estate is mandatorily allocated to certain heirs, regardless of the will’s stipulations.
Special Considerations for Foreigners
- Residency: The residency of the deceased and the heir at the time of death affects the applicable laws and regulations.
- Regional Variations: Each autonomous community in Spain has its own inheritance tax regulations, which can differ significantly.
- International Succession Regulation: The European Succession Regulation applies to EU citizens, allowing them to choose the law of their habitual residence or the law of their nationality to govern their succession.
What are the necessary documents to start an inheritance process?
To start an inheritance process in Spain, you will need the following key documents:
- Death Certificate (Certificado de Defunción) – This can be obtained from the Civil Registry within 48 hours to 21 days after the death, depending on the registry.
- Certificate of Last Wills (Certificado de Últimas Voluntades) – This certificate confirms whether the deceased left a will and where it was made. It can be requested from the Ministry of Justice’s Last Wills Registry 15 business days after the death.
- Certificate of Insurance Coverage with Death (Certificado de Seguros con Coberturas de Fallecimiento) – This document clarifies if the deceased had any life insurance policies.
- Copy of the Will – If a will exists, you will need to obtain a copy from the notary where it was made.
- Family Book and/or Birth Certificates – In case of intestacy (no will), these documents proving kinship may be required from the Civil Registry.
- Grant of Probate or Letter of Administration – If the deceased was a US citizen, the heirs must provide this document from the US, depending on whether there was a will or not.
- The inheritance process can be complex, especially for non-residents. It is advisable to seek legal advice from a Spanish lawyer to ensure all necessary steps are taken correctly and within the required deadlines, such as filing the inheritance tax return within 6 months of the death.
Timeframe
- Tax Deadlines: The deadline for settling inheritance tax and municipal capital gains tax is typically six months from the date of death, with an option to extend by six more months.
Additional Information
- Acceptance of Inheritance: The heir can choose to accept the inheritance with its assets, rights, and obligations or reject it entirely.
- Inventory of Assets: An inventory of the inheritance, including its economic valuation, is necessary to ensure the heir understands the full extent of the inheritance.
Conclusion
Claiming an inheritance in Spain involves several key steps, including obtaining necessary documents, calculating and paying inheritance tax, and registering the inherited assets. It is crucial to understand the specific laws and regulations applicable to the situation, especially for international inheritances. Seeking professional help from specialists in Spanish inheritance law can ensure a smoother and more efficient process.
Contact us:
English 
Dutch