How to accept an inheritance in Spain from abroad

To accept an inheritance in Spain without travelling, the heir grants a specific power of attorney to accept and allocate the inheritance to someone in Spain, who then signs the deed before a notary on their behalf. The power can be signed at the Spanish Consulate, before a local notary with an apostille and sworn translation, or by video call with a Spanish notary (Ley 11/2023, the 2023 law on digital notarial procedures). Before that you will need the death certificate, the certificate of last wills, the will or the declaration of heirs, and your NIE if you are a foreign national. Inheritance tax is paid with form 650 to the state Tax Agency within 6 months of the death, extendable by another 6.

The calendar rules: 6 months for the tax

Before the steps, one date shapes everything: inheritance tax has to be self-assessed within 6 months of the death. You can ask for a 6-month extension, but only if you apply within the first 5 months, and late-payment interest accrues. Many heirs abroad find out about the death, the will and the deadline all at once, with three or four months already gone. If that is your case, start on the power of attorney and the extension at the same time.

Step 1: gather the inheritance certificates

1. Full death certificate, from the Spanish Civil Registry if the death occurred in Spain. It can be requested online from the Ministry of Justice. If the deceased died abroad, the foreign certificate will need an apostille and a sworn translation.
2. Certificate of last wills, which shows whether there is a will and before which notary the last one was made. It is requested from the Ministry of Justice once 15 working days have passed since the death, using form 790-006.
3. Certificate of life insurance contracts, from the same body with the same form, to find out whether there is life insurance in favour of the heirs.
4. Authorised copy of the will, issued by the notary's office where it was made (or the office that holds its archive). Only people with an interest in the inheritance can request it.
5. If there is no will: declaration of heirs on intestacy. This is a notarial record processed before the competent notary (the deceased's last address, among other options) and it requires two witnesses. It adds a few weeks: the record has a 20-working-day waiting period from the request before it can be closed.

Step 2: get your NIE as an heir

If you are a foreign heir, you need an NIE to pay the tax and to register the properties in your name. Without an NIE there is no form 650 and no Land Registry entry. You can apply through the Spanish consulate in your country (form EX-15) or through a representative in Spain. We describe the process in NIE online. Spanish heirs use their DNI and need nothing else.

Step 3: sign the power of attorney to accept the inheritance

The deed of acceptance and allocation of the inheritance must be signed in person before a Spanish notary and is not on the list of acts that Ley 11/2023 allows to be signed by video call. The solution is the one emigrant heirs have used for years: a specific power of attorney to accept and take up the inheritance, which an attorney in Spain signs for you.

What Ley 11/2023 has changed is how you get that power. Because it is a power for a specific act, you can grant it by video call with a Spanish notary through the Portal Notarial del Ciudadano (the notaries' online portal), with a digital certificate or Cl@ve, in 24 to 72 hours. The traditional routes are still there: the Spanish Consulate (no apostille or translation, but appointments can take weeks) or a notary in your country plus a Hague apostille and sworn translation. We compare the three routes in international powers of attorney online.

The draft power should include, at a minimum:

1. Identification of the deceased and the specific inheritance.
2. Power to accept the inheritance, either outright or with the benefit of inventory.
3. Power to list, value and allocate the assets, including an unequal allocation if there are compensation payments between heirs.
4. Tax powers: paying inheritance tax and the municipal capital gains tax (plusvalía).
5. Power to register the properties at the Land Registry and to withdraw funds from or close the deceased's bank accounts.

A word of caution: if what you want is to renounce the inheritance, that can also be done through an attorney, but the power to renounce must be express and made in a public deed. And think twice about renouncing: it is irrevocable.

Step 4: deed of acceptance and allocation

1. The attorney and the other heirs (or their attorneys) appear before the chosen notary.
2. The deed lists the assets: properties with their cadastral reference and value, accounts with a bank certificate of the balance on the date of death, vehicles, shareholdings.
3. The assets are allocated according to the will or the statutory rules on intestate succession.
4. If the heirs are spread around the world, each one can grant their own power; they do not all need to appoint the same person, although it makes things simpler.

An international point worth knowing: if the deceased lived outside Spain, the EU Succession Regulation 650/2012 may make the law of their country of residence apply to the succession, unless the will chose their national law. This affects who inherits and in what shares, and a notary has to look at it case by case.

Step 5: taxes and registration

1. Inheritance tax (form 650). Non-resident heirs file it with the Oficina Nacional de Gestión Tributaria of the Tax Agency (AEAT) in Madrid, not with the regional government. Since the ruling of the Court of Justice of the EU of 3 September 2014 (case C-127/12) and the amendment of the second additional provision of Ley 29/1987 (the Inheritance and Gift Tax Act), non-residents (including those outside the EU, according to Supreme Court case law since 2018) can apply the reliefs of the region they are connected to, usually where the most valuable assets are. In regions such as Madrid or Andalusia the relief between parents and children brings the tax close to zero; in others more is paid. Getting the regional calculation right is probably the biggest saving in the whole process.
2. Municipal capital gains tax (IIVTNU). Paid to the town hall of each urban property inherited, also within the 6-month extendable period.
3. Land Registry entry. With the deed and the tax payment receipts, the properties are registered in the heirs' names at the Land Registry. Banks release the balances once they receive the deed and proof of the tax payment.

Documents you need

1. Full death certificate.
2. Certificates of last wills and of life insurance.
3. Authorised copy of the will or the declaration of heirs.
4. NIE of the foreign heir (or DNI if Spanish).
5. Specific power of attorney to accept and allocate the inheritance.
6. Title deeds and property tax (IBI) receipts for the properties; bank certificates of the balance on the date of death.
7. The heir's passport and a certificate of tax residence, useful to prove non-resident status to the Tax Agency.

Mistakes that invalidate the process or make it more expensive

1. Letting the 6 months pass without paying or asking for an extension. Surcharges of up to 15% plus interest. The extension has to be requested within the first 5 months.
2. Filing with the wrong authority. Non-residents file form 650 with the state Tax Agency. Filing it with the regional government means starting again.
3. Not applying the regional rules when you are entitled to. Some non-residents pay the full state rate because they do not know about the second additional provision of Ley 29/1987. The difference can run to thousands of euros.
4. A power without authority to allocate or without tax powers. The attorney accepts but cannot divide the estate or pay the tax, and a second power has to be granted from abroad.
5. Accepting outright an inheritance with hidden debts. The heir is liable with their own assets. If there are doubts about debts, consider acceptance with the benefit of inventory, which limits liability to what is inherited.
6. Foreign certificates without an apostille. A death or marriage certificate issued abroad needs an apostille and a sworn translation to have effect in Spain.

Frequently asked questions

Can I accept the inheritance by video call?

Not the deed of acceptance: that requires you to appear before a notary. What you can sign by video call is the specific power of attorney for someone else to accept on your behalf, because it is a power for a specific act of the kind allowed by article 17 ter of the Ley del Notariado (Notaries Act).

How long does it take to process an inheritance from abroad?

With a will and complete paperwork, 2 to 8 weeks is a common range: certificates (2 to 4 weeks), power of attorney (days to weeks depending on the route), deed and taxes. Without a will, the declaration of heirs adds at least a month.

How much inheritance tax will I pay as a non-resident?

It depends on which region's rules you can apply, on your relationship to the deceased and on the value inherited. Between parents and children, regions such as Madrid, Andalusia or Galicia relieve most of the tax. The key point is that non-residents are entitled to those same reliefs.

What happens if one of the heirs will not cooperate?

Dividing the estate requires everyone's agreement. If one heir refuses, the options are mediation, a court-ordered division or, for the others, accepting and leaving the division for later. An heir cannot be forced to accept, but the others can ask the notary to require them to decide (the formal demand under article 1005 of the Civil Code): if they say nothing within 30 calendar days, the inheritance is deemed accepted outright.

Can I renounce the inheritance from abroad?

Yes, in a public deed before a Spanish notary, before the consul, or through an attorney with an express power to renounce. Renunciation is irrevocable, and renouncing in favour of a specific person counts as accepting.

Do banks freeze the deceased's accounts?

They block withdrawals, not deposits. They release the funds when the heirs prove their status with the will or declaration of heirs, the deed of allocation and proof of the inheritance tax payment.

Handle your inheritance without travelling to Spain

Notaría Online coordinates inheritances with heirs abroad from start to finish: we request the certificates, process your NIE, prepare the power of attorney (by video call, at the consulate or with a local notary) and coordinate with registered notaries the deed, form 650 under the regional rules that apply to you and the Land Registry entry. Tell us about your case at accepting an inheritance from abroad and we will tell you the timescale and cost.

This content is for guidance only and does not constitute legal advice.