Inheritance in Spain

Common questions

What does administering an estate in Spain involve?

The basic principles are the same as in the UK: the deceased’s assets need to be identified and valued, then distributed according to the will or the relevant law, inheritance-related taxes need to be paid and the change in ownership of some assets needs to be reflected in places such as the Land Registry for real property or financial institutions for bank accounts. However, the order of these steps is sometimes different, for example, in Spain inheritance tax is paid by each beneficiary once they know what they are receiving. Another important difference is that Spain requires the involvement of a notary, who is a legal professional who oversees the formal process through which the beneficiaries are established and ownership of the assets is transferred. That leads to the use of some documents that do not exist in the UK system, such as the ‘declaration of heirs’ (primarily for cases where there is no will) or the ‘deed of acceptance of inheritance’.

Spanish law places a strong weight on documentary evidence and this can make the process feel long and cumbersome. For instance, if the estate includes a Spanish bank account, the bank needs to issue a certificate confirming the details of the bank account and the balance at the date of death. To do this, the bank itself may request documents such as the death certificate, will, etc., with apostilles and translations. This can all take some time although it is usually the same bundle of documents that needs to be presented to each institution or authority to progress the matter.

The notary in Spain will usually explain at the outset what documentation the beneficiaries need to gather. Then the notary prepares the deed of acceptance of inheritance (preceded by the declaration of heirs in some cases), which needs to be signed by the beneficiaries. After this, typically an advisor chosen by the beneficiaries or by the notary deals with the tax forms and payments, and with the changes of ownership in public registries.

If you scroll up, you can find a basic roadmap that gives you an idea of the typical order of the various steps. There will be a degree of variation from case to case. If you engage our services to assist with all or part of the Spanish estate administration process, we will always keep you informed of what exactly is involved.

Is the Spanish estate administration process similar to probate in the UK?

Not really. To start with, ‘probate’ is often used in the UK quite loosely, but it technically refers to a very specific part of the process. In strict terms, it means getting a court’s confirmation of the will and of the appointment of the executors. In everyday usage, however, ‘probate’ is often used more broadly to describe the process of administering an estate, including cases where there is no will or no executor able to act. This is all very different to the Spanish system, as a will made in Spain does not need to be proved in that way for the distribution of the Spanish assets. You may need an English will proved in the UK before it can be used in Spain, but that is a different matter which we deal with in the next question.

The administration of an estate in Spain is normally overseen by a notary, who draws up a document known as ‘declaration of acceptance of inheritance’ (declaración de aceptación de herencia), or sometimes ‘declaration of acceptance and distribution of inheritance’ (declaración de aceptación y adjudicación de herencia). The previous question and the roadmap earlier on this page give an idea of what the Spanish estate administration process looks like in general terms. We can then advise on the steps required in an individual case once we have examined its particular circumstances.

Do I need a UK grant of probate to deal with an inheritance in Spain?

It depends. If the deceased left an English will, then this will probably need to be subject to the probate process before it is presented in Spain. The English grant of probate provides the notary in Spain with confirmation that he or she can rely on the will as the last will of the deceased. This may not be necessary if there is also a Spanish will (or a will from elsewhere) dealing with the Spanish assets which was not revoked by the English will.

If the deceased only left a Spanish will dealing with the assets in Spain (or with the assets worldwide), then a UK grant of probate should not be necessary and it might be difficult, if not impossible, to obtain.

A relatively common hurdle appears when there is an English will but there are no sufficient assets in the UK for a grant of probate to be issued. This is a tricky situation, as the notary in Spain might want to see a UK grant of probate but the UK Probate Registry might not be willing to issue it. This can sometimes be overcome through additional evidence about the will’s execution, perhaps combined with a Certificate of Law. The specific case needs to be examined carefully and discussed with the notary to see what the most appropriate approach would be.

Do I have to hire a professional to deal with an inheritance in Spain?

It depends on which type of professional we are talking about. You do need a notary in Spain who can draw up the notarial deed of inheritance. The notary is a legal professional in Spain who oversees the process and charges a fee for their services. If there is no language barrier in the communications with the notary and you are comfortable gathering all the documentation yourself, then you do not necessarily need to hire a separate lawyer or advisor to represent you. However, many people choose to do so, particularly if they are based in the UK, as some of the steps can be complex and require attendance in person in Spain. After the notarial deed has been signed, most people also need assistance with the tax forms and registration of changes of ownership for some of the assets. You may need an advisor to help with this and sometimes the notary can put you in touch with a gestor (a professional who deals with tax and administrative procedures) if you don’t have someone assisting yet.

In our experience, apart from the complexities of different locations and language, what people often need more help with is understanding what is required from them. Because there are two legal systems involved, what is requested from Spain doesn’t always match exactly what can be produced from the UK. Some issues may need additional explanation or a solution tailored to the particular case. A Spanish estate administration service can help by acting as a bridge between the two systems and between the beneficiaries of the estate and the notary or other professionals or authorities in Spain.

Do I need to travel to Spain or can I use a power of attorney?

You can use a power of attorney. It allows a beneficiary or another person involved in the inheritance to appoint someone to act on their behalf in Spain. A power of attorney can be wide in scope and cover the whole estate administration process. It can also be made quite narrow, to deal only with certain aspects. Even if you have granted a power of attorney, you always have the choice to act personally if you decide to travel in the end. As part of our Spanish estate administration service, we can help with the preparation of powers of attorney to appoint someone of your choice in Spain and even act as your attorneys if you would like us to deal with the whole process. If you would like to know more about how powers of attorney work, you will find detailed information on our Power of Attorney page or feel free to contact us.

Does the administration of the estate include the sale of the assets?

In the Spanish system, dealing with an inheritance and selling the inherited assets are usually separate processes. If the beneficiaries wish to sell any assets, this normally happens when the Spanish administration process has been completed and the assets have been registered in the name of the beneficiaries. There are certain situations in which an ‘undistributed estate’ can sell an asset, but this can involve additional complexity and is not a route commonly followed by UK beneficiaries of a Spanish inheritance. Normally, the easiest way to proceed if you wish to sell is to get the administration of the estate completed, have the assets registered in the beneficiaries’ names, and then proceed with the sale. Our Spanish estate administration service does not cover conveyancing, so we would not be acting for you in the sale of real property or other assets. If you wish to sell a property that you have inherited in Spain, we may be able to recommend a local law firm or explain how you can find one.