Accepting an inheritance in Spain: step-by-step guide
When a person dies in Spain, heirs must follow a process with strict deadlines. The most important: Inheritance and Gift Tax (ISD) must be paid within 6 months of death. Otherwise, surcharges apply.
Phase 1: obtaining the certificates
You need three documents after the death:
Death certificate. Obtained from the Civil Registry. Available online via the Ministry of Justice. Free of charge.
Last wills certificate. Issued by the General Registry of Last Wills. Indicates whether the deceased made a will and before which notary. You must wait 15 business days after death to request it. Filed using form 790 (code 006), costing €3.86. Read more about the last wills certificate.
Insurance contracts certificate. Also from the Ministry of Justice. Reports linked life insurance. Requested together with the last wills certificate, same form, another €3.86.
Phase 2: locating the will or declaring heirs
If there is a will: the last wills certificate shows the notary office where it was granted. You request an authorised copy.
If there is no will: a declaration of intestate heirs before a notary is needed. Two witnesses who knew the deceased are required. The declaration establishes legal heirs per the Civil Code (arts. 930-958): descendants, ascendants, spouse, collaterals. Cost: about €250-400. Read more on what happens without a will.
Phase 3: inventory of assets and debts
Before accepting, make a complete inventory:
- Properties: request simple notes from the Land Registry.
- Bank accounts: balance certificates as of date of death.
- Vehicles: check with DGT.
- Life insurance: from the insurance contracts certificate.
- Debts: mortgages, loans, tax debts. If debts exceed assets, accept with benefit of inventory (art. 1010 CC).
Phase 4: acceptance and distribution before a notary
Heirs sign the deed of acceptance and distribution before a notary, detailing who receives what. For properties, this deed allows registration in the heirs' names.
If an heir lives abroad, they can grant a power of attorney. At Notaría Online we handle inheritances with heirs in different countries.
Phase 5: paying Inheritance Tax
ISD is paid in the autonomous community where the deceased resided. Relief varies widely:
- Madrid: 99% relief for descendants, ascendants and spouse.
- Andalusia: exemption up to €1,000,000 per heir.
- Catalonia: reductions of €100,000-500,000 by kinship.
- Valencian Community: 99% relief for Groups I and II.
See our article on Inheritance Tax by community.
Deadline: 6 months from death. Extension of 6 months available if requested within the first 5.
Phase 6: Land Registry registration
With the deed and ISD payment proof, file at the Land Registry. Takes about 15 business days. Fees for a €200,000 property: around €200-300.
Phase 7: municipal capital gains tax
Heirs must pay IIVTNU at the town hall for each property. Deadline: 6 months from death (extendable to 12).
Timeline summary
- Day 0: death.
- Day 15: request last wills certificate.
- Month 1-2: gather documents, locate will, inventory.
- Month 2-4: sign distribution deed.
- Month 4-6: pay ISD and municipal tax.
- Month 5: request ISD extension if needed.
- Month 6-7: register at Land Registry.
How much does it cost?
Approximate costs for an inheritance with a €200,000 property:
- Certificates: about €10.
- Will copy: €20-40 (or €250-400 for declaration of heirs).
- Distribution deed: €400-600.
- Inheritance Tax: depends on community.
- Municipal capital gains: varies.
- Land Registry: €200-300.
- Professional fees: €1,000-3,000.
At Notaría Online we provide an estimated cost before starting, with no obligation.