Warning: The information set out below is a general guideline provided by DOMENECH ABOGADOS.
Specific advice should be sought before any action in reliance on it is taken, as explained more
fully in this website's
legal notice.
1.
How can I know if someone who has died granted a Spanish will?
After signature of a will before a Spanish Notary, the General Wills Registry in
Madrid must be informed. Any person can search this Registry to find out if a deceased person
made a Spanish will. The Registry can confirm what Spanish wills were made, on what date and
before what authorising Notary.
2.
What is needed to search the General Wills Registry?
The essential document is a death certificate. Foreign death certificates
generally require stamping - known as “apostilling” - in the country of issue and translation
into Spanish by approved translators. (For officially approved translations, go to
www.traduservice.com – a Doménech Abogados company.)
3.
What happens if the deceased did not grant a will in Spain or
elsewhere?
When somebody dies without having any will, they are “intestate”. If an
intestate person leaves assets in Spain, the heir will have to obtain a declaration of
heirs:
-
If the heir is the deceased’s spouse, descendant or ascendant, this declaration
can be obtained from a Notary (it first having been proved who, under the law of the deceased’s
nationality, is entitled to inherit); and
-
Where the heir is another relative (or not a relative at all), a court order
will be needed.
4.
Is the declared heir or the beneficiary of a will immediately entitled to the
Spanish assets?
No. The declared heir or beneficiary must enter into a deed of acceptance
of inheritance first. This deed will list and identify the assets inherited and state their
value for Spanish inheritance tax purposes. The relevant taxes paid, this deed is the key to
having title to Spanish property changed, Spanish bank accounts unfrozen, etc.
5.
Is Spanish inheritance tax payable by anyone inheriting assets in
Spain?
Yes. The tax rate depends on a number of factors, including: the heir’s
relationship (if any) to the deceased; whether the heir is resident or not in Spain; the heir’s own
wealth prior to the death; and (of course) the property’s value.
6.
Is there a deadline for paying Spanish inheritance tax?
Yes. Six months from the date of death.
7.
Can this deadline be extended?
It can, by up to a further six months. For that, an extension application must
be filled before the end of the fifth month following death.
8.
Are there exemptions or allowances against Spanish inheritance
tax?
There are some, and these relate mainly to: the habitual residence of a deceased
who was a Spanish tax resident; and the transfer of businesses controlled personally by the
deceased.
There may be others, depending on particular circumstances (such as family
relationships and age). Doménech Abogados is pleased to give a no-obligation preliminary
view, if there’s doubt.
9.
If I live outside Spain and inherit assets in Spain, do I need a Spanish tax
number (known as a “NIE”)?
Yes. DOMENECH ABOGADOS can either apply for your NIE in Spain, or tell you how
to obtain it by applying at the Spanish consulate nearest to where you
live.
10.
When should a foreigner grant a will in Spain?
Generally, it is recommended for foreigners acquiring assets in Spain (eg, a
house, apartment, land or shares in a private Spanish company) to make a Spanish will.
Doménech Abogados can write the will for you (in English) and will ensure that it won’t adversely
affect any previous will you’ve made in another country.