NIE for inheriting in Spain while living abroad
When a family member passes away and leaves assets in Spain (a flat, a bank account, a commercial premises), heirs who live abroad need an NIE to accept the inheritance. Without an NIE you cannot sign the deed of acceptance and distribution of the estate, nor settle the Inheritance Tax, nor register the assets in your name at the Land Registry.
Why the NIE is mandatory in an inheritance
The reason is fiscal. The Tax Agency identifies each taxpayer by a number: DNI for Spanish citizens, NIE for foreigners. The settlement of Inheritance and Gift Tax (ISD) requires a tax identification number for the heir. Without one, the tax office will not process the self-assessment.
The same applies before the notary who authorises the inheritance deed: they need the NIE of each foreign heir to formalise the document.
The 6-month Inheritance Tax deadline
Article 67.1.a) of the ISD Regulations (Royal Decree 1629/1991) sets a deadline of 6 months from the date of death to file the Inheritance Tax self-assessment. If this deadline is exceeded without filing, the Tax Agency applies surcharges:
- Up to 3 months late: 5% surcharge, no late-payment interest.
- 3 to 6 months: 10% surcharge.
- 6 to 12 months: 15% surcharge.
- Over 12 months: 20% surcharge plus late-payment interest.
It is possible to request an additional 6-month extension, but it must be requested within the first 5 months from the date of death. The extension does not suspend late-payment interest.
This means obtaining the NIE cannot wait indefinitely. If you inherit assets in Spain, it is best to start the NIE process as soon as possible to avoid missing the deadline.
How to get the NIE for an inheritance from abroad
You have two main options:
Spanish consulate in your country: you request an appointment, submit form EX-15, your passport, proof of payment of fee 790 code 012 (9.84 euros) and a copy of the death certificate or will as proof of the reason. Timeframe: 3 to 6 weeks.
Representative with power of attorney in Spain: you grant a power of attorney to a representative to apply for the NIE on your behalf. The power can be signed by video conference and must be apostilled if granted outside Spain. Timeframe: 1 to 3 weeks once the representative has the power.
The second option is usually faster and allows you to coordinate other inheritance procedures in parallel.
Power of attorney for the inheritance: two birds with one stone
If you are going to inherit from abroad, you will probably need a power of attorney not only for the NIE but also to represent you at the signing of the inheritance deed, the tax settlement and the Land Registry registration. Rather than granting two separate powers, it is more practical to grant a single power of attorney covering both purposes: NIE application and inheritance acceptance.
At Notaría Online we draft the power with all the necessary authorisations so your representative can manage the entire inheritance without you travelling to Spain.
How much it costs to inherit in Spain as a non-resident
The total cost depends on several factors:
Inheritance Tax: varies enormously depending on the autonomous community where the assets are located (not where the heir lives). Some communities such as Madrid and Andalusia apply reductions of over 99% for direct descendants. Others, such as Catalonia and Aragon, have higher rates. If the heir does not reside in Spain or the EU, the state-level rules apply, which are less favourable.
Municipal capital gains tax: the heir must pay the Tax on the Increase in Value of Urban Land at the corresponding town hall. The deadline is also 6 months from the date of death.
Notary and Registry: notarial and registry fees are set by law and depend on the value of the inherited assets.
NIE and power of attorney: official fee of 9.84 euros for the NIE, plus the cost of the power of attorney and management.
Steps to inherit in Spain from abroad
1. Obtain the death certificate, last wills certificate and the will (or declaration of heirs if there is no will).
2. Process your NIE, preferably through a representative with power of attorney.
3. Sign the deed of acceptance and distribution of the estate before a Spanish notary (your representative can sign on your behalf).
4. Settle the Inheritance Tax within the 6-month deadline.
5. Pay the municipal capital gains tax.
6. Register the assets at the Land Registry.
If you need help with an inheritance, at Notaría Online we handle NIE processing and coordinate the full online inheritance process for heirs abroad.