Losing a parent or partner is hard enough without having to deal with paperwork in another country. Yet every year we help families in the UK, Ireland, Scandinavia and beyond who find themselves inheriting a property in Spain as non-residents, often a holiday home in Mojácar, Vera or the Almanzora valley that holds many memories.
The good news is that the process is well established and, for close family, inheritance tax in Andalucía is currently very favourable. The less good news is that Spain has strict deadlines, and missing them can lead to surcharges and interest. In this article we explain the steps, the time limits and what you should do first.
Which law governs the inheritance?
Since 17 August 2015, EU Regulation 650/2012 (known as «Brussels IV») decides which country’s succession law applies. As a general rule it is the law of the country where the deceased was habitually resident at death. However, a person can choose the law of their nationality in their will, which is why many British owners have a Spanish will stating that English (or Scottish) law should govern their estate.
The Regulation applies in Spain regardless of the deceased’s nationality, so it is relevant to British owners even though the UK is not part of it.
What this means for you: the will (Spanish or foreign) and the deceased’s habitual residence determine who inherits and in what shares. This is the first thing we review, because it shapes every later step.
Step 1: Gather the key documents
To start the process in Spain you will normally need:
- The death certificate. If the death occurred outside Spain, it must carry an apostille (or be issued in a multilingual EU format) and usually needs an official translation.
- The Certificate of Last Wills (Certificado de Actos de Última Voluntad) from the Spanish Ministry of Justice. It shows whether the deceased signed a will before a Spanish notary. It can only be requested once 15 working days have passed since the death.
- A copy of the Spanish will, if there is one, obtained from the notary who signed it.
- Any foreign will, plus whatever the notary requires to rely on it. Depending on the case this may include an official translation, an apostille, a grant of probate or a legal opinion on the foreign law.
- The deceased’s life insurance certificate (Certificado de Contratos de Seguros de Cobertura de Fallecimiento), also issued by the Ministry of Justice.
Having a Spanish will makes this stage much simpler and faster. If you are an owner reading this for your own planning, see our guide on making a will in Spain.
Step 2: Get an NIE for every heir
Every heir needs a Spanish tax identification number to sign the inheritance deed and pay taxes. If you do not already have an NIE, it can be requested at a Spanish consulate in your country, or in some cases a tax-only identification number can be obtained through the Spanish Tax Agency. We usually recommend sorting this out early, as appointment availability varies.
Step 3: Value the estate and calculate the taxes
Before going to the notary, we prepare an inventory of the Spanish assets (the property, bank accounts, vehicles) and any debts, and calculate the taxes due. There are two main ones.
Inheritance tax (Impuesto sobre Sucesiones y Donaciones)
When the deceased or the heirs are non-resident, the tax is managed by the State, through the Oficina Nacional de Gestión Tributaria of the Spanish Tax Agency, using Modelo 650.
For many years, non-resident heirs paid much more than residents because they could not use regional allowances. That has changed: following a 2014 ruling of the EU Court of Justice and later Spanish case law and legislation, heirs resident in the EU, the EEA and in third countries such as the UK can now apply the regional rules. Where the deceased was non-resident, the applicable rules are those of the region where most of the Spanish assets are located; for a home in Almería, that is Andalucía.
Andalucía is currently (2026) one of the most favourable regions in Spain for close family:
- Children, grandchildren, spouses and parents (tax groups I and II) currently benefit from a reduction of €1,000,000 on their individual share of the inheritance.
- On top of that, a 99% tax credit (bonificación) currently applies to any tax that remains.
In practice, this means that many children and spouses inheriting a typical holiday home currently pay little or no inheritance tax, provided the return is filed correctly and on time. Siblings, nephews, nieces and unrelated heirs do not benefit from these allowances and may face a significant bill, so their position should be calculated individually.
Municipal capital gains tax (Plusvalía municipal)
The town hall also charges plusvalía municipal on the increase in value of the land since the deceased acquired it. The heirs are liable for it.
What this means for you: even if no inheritance tax is payable, the returns still have to be filed. Tax reliefs only apply if you claim them.
The deadlines that matter
- Inheritance tax: six months from the date of death. One extension of a further six months can be requested, but only within the first five months, and late-payment interest applies during the extension.
- Plusvalía municipal: six months from the date of death, extendable up to one year if requested within the first six months.
- Non-resident income tax: once you own the property, you become responsible for its annual non-resident tax (Modelo 210) and the IBI council tax, just like any other non-resident owner.
Filing late leads to surcharges, and if the authorities discover the omission first, penalties as well. Ideally, contact a lawyer within the first two or three months after the death.
Step 4: Sign the inheritance deed and register the property
Once the documents are ready and the taxes calculated, the heirs sign the inheritance acceptance deed (escritura de aceptación y adjudicación de herencia) before a Spanish notary. If you cannot travel, you can grant a power of attorney in your own country (before a local notary, with an apostille) so that we can sign on your behalf.
After the deed is signed and the taxes are paid, it is presented at the Land Registry so the property is registered in the heirs’ names. Finally, the IBI, utilities and community of owners records should be updated.
Keeping or selling the inherited property
Many heirs decide to sell. That is possible once the inheritance has been formalised. Remember that a non-resident seller will have the 3% retention deducted from the price on account of capital gains tax, and that the value declared in the inheritance becomes the acquisition value for that later sale, so the valuation at the inheritance stage matters.
How MT Solicitors can help
We handle inheritances for international families from start to finish, mostly remotely: obtaining certificates, NIEs, the tax returns, the notary deed under power of attorney and the registration. We explain each step in plain English and keep you updated throughout.
If you have inherited, or expect to inherit, a property in Almería or Murcia, contact us on (+34) 950 391 460 or at sara@mtsolicitors.com and we will tell you what applies to your situation.
This article is general information and does not constitute legal advice. Every inheritance is different; please seek advice on your specific circumstances.
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