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Everything you need to know about online notarial procedures in Spain.

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Articles Amendment

Costs depend on the complexity. As a reference: notarial fees (€150-350), Companies Registry inscription (€100-200) and our management fee. Multiple clause changes can be done in a single deed.

Whenever you want to change any clause: corporate purpose, name, registered office, management structure, share transfer rules, financial year, share capital, etc.

A vote in favour of more than half of the shares is required (article 199 of the Capital Companies Act). The articles may require a higher majority. For certain changes, unanimity may be needed.

Capital Increase

It is the act of increasing a company's share capital through new contributions from shareholders or capitalisation of reserves. It requires a shareholders' resolution, notarial deed and Companies Registry inscription.

Costs include: notarial fees (€150-400 depending on capital), Companies Registry inscription (€100-200) and our management fee. The Capital Operations Tax (1%) was eliminated in 2010, so the increase is tax-exempt.

Yes, through capitalisation of reserves. Accumulated profits in the reserves account are converted into share capital. Shareholders do not contribute new money.

Director Appointment and Removal

Between 1 and 3 weeks. The process includes: shareholders' resolution, acceptance of office, notarial deed and Companies Registry inscription.

Yes. A director can resign at any time without shareholders' approval. A formal notification to the company is sufficient. However, the resignation can only be registered when a replacement is appointed.

Yes. Changing the management structure requires an amendment to the articles. You need: shareholders' resolution with reinforced majority, notarial deed and Companies Registry inscription.

Registered Office Change

It depends on the articles. In many cases, the articles allow the director to agree a move within the same locality or province without a shareholders' meeting. If the articles do not allow it, or if the move is to another province, a shareholders' resolution is required.

Typical costs: notarial fees (€150-250), Companies Registry inscription (€100-150) and our management fee. Province changes double the registry costs (origin and destination).

Company Formation

Newly created SLs pay 15% Corporation Tax during their first two financial years with a positive tax base (i.e. the first two years they generate profit). From the third year, the general rate is 25%.

Additionally, SLs must file annual accounts at the Companies Registry, quarterly VAT returns (form 303), withholding returns (form 111), and the annual Corporation Tax return (form 200).

Via CIRCE (electronic incorporation), the company can be registered at the Companies Registry within 48-72 hours. This is the route we use at Notaría Online.

Via the ordinary route (without CIRCE), the process takes 2 to 4 weeks because you must wait for the Companies Registry qualification, which can take 15 business days.

In both cases, before the deed you must obtain the negative company name certificate (1-3 days) and open the bank account to deposit the capital (1 day).

The minimum share capital is €3,000. It can be contributed in cash (most common) or in economically valuable assets (non-cash contributions, which require a valuation report).

Since the reform of the Capital Companies Act (Law 18/2022), it is possible to set up an SL with just €1 capital under the successive formation regime. In this case, there are restrictions on dividend distribution and director remuneration until the capital reaches €3,000.

The actual costs in 2026 are:

  • Negative name certificate: €13.94 (Central Companies Registry).
  • Notarial fees: between €150 and €300, depending on share capital.
  • Companies Registry inscription: between €100 and €200.
  • Transfer Tax (ITP): exempt since 2010 for company incorporations.
  • Our management fee: from €395 + VAT, notarial fees included.

In total, setting up an SL with our service costs between €400 and €700 all-in (not counting the €3,000 share capital, which is your money and stays in the company account).

It depends on your turnover and the risk of your activity:

  • Self-employed is simpler and cheaper to maintain. No deed, no Companies Registry, no annual accounts. But you are liable with all your personal assets if something goes wrong.
  • SL limits your liability to the contributed capital (minimum €3,000). If the company has debts, your home, car and personal savings are protected (except in cases of negligent management).

Tax-wise: self-employed pay income tax (up to 47% in the highest brackets). The SL pays Corporation Tax at 25% (15% for the first two years for new companies). If you invoice more than €40,000-50,000/year, the SL is usually more tax-efficient.

CIRCE (Centro de Información y Red de Creación de Empresas) is a system from the Ministry of Industry that allows electronic company incorporation. Instead of handling each step separately, everything is managed through a single electronic document (DUE) that communicates simultaneously with the notary, Companies Registry, Tax Agency and Social Security.

The advantage: it reduces timelines from weeks to days (48-72 hours in the best case). Only authorised Entrepreneur Service Points (PAE) can process through CIRCE. Notaría Online is a certified PAE.

Yes. You do not need to be a resident in Spain or have Spanish nationality. You only need an NIE (Foreigner Identity Number) and the standard incorporation documents.

If you cannot travel to Spain, you can grant a power of attorney to a representative to sign the deed of incorporation on your behalf. If the power is signed outside Spain, it needs a Hague Apostille.

At Notaría Online we handle the NIE, the power of attorney and the full incorporation for international clients.

Yes. It is called a Single-Member Limited Company (SLU). It is the most common form for self-employed people who want to limit their liability. It works exactly like a normal SL, with one difference: the single-member status must be registered at the Companies Registry and mentioned in all company documentation.

If you want to add partners in the future, a capital increase or share transfer is enough. The company ceases to be single-member without needing to dissolve or create a new one.

The full process has 6 steps:

  1. Negative name certificate: reserve the company name at the Central Companies Registry (1-3 days).
  2. Bank account opening: deposit the minimum share capital (€3,000) in an account in the name of the company being incorporated.
  3. Drafting of articles: prepare the articles of association governing the company's internal operation.
  4. Public deed of incorporation: signed before a notary. This is the formal act that brings the company to life.
  5. Companies Registry inscription: the deed is registered and the company acquires full legal personality.
  6. Tax Agency and Social Security registration: obtaining the definitive CIF, census registration and director RETA registration.

With the CIRCE system, steps 4, 5 and 6 are handled simultaneously through the DUE, reducing the total time to 48-72 hours.

Yes. With our service, the deed of incorporation is signed via video conference before a notary, with full legal validity (Law 11/2023 on digitisation of notarial acts). You do not need to physically visit any notary office.

The entire process is managed electronically: name reservation, account opening, deed and Companies Registry inscription. You only need an internet connection, an ID document and a bank account to deposit the capital.

EU Registration Certificate

It is the document that certifies that an EU, EEA (Norway, Iceland, Liechtenstein) or Swiss citizen legally resides in Spain. It is a green A4 sheet containing your NIE, name, nationality, address and registration date. It is regulated by Royal Decree 240/2007.

It is mandatory if you are going to live in Spain for more than 3 months. You must apply within the first 3 months of your arrival. It is not the same as the TIE, which is for non-EU citizens.

Every EU, EEA or Swiss citizen who plans to reside in Spain for more than 90 days. This includes employees, self-employed workers, students, retirees and people with their own financial means.

British citizens who arrived in Spain after 1 January 2021 can no longer obtain this certificate. Being post-Brexit, they are treated as non-EU nationals and need to apply for a visa and the TIE.

The official fee is approximately €12 (form 790, code 012, rate for EU citizen family members and registration certificates). It is paid before the appointment at any partner bank.

It is one of the lowest fees in immigration matters. There are no additional charges from the administration.

Retirees and self-sufficient people must prove two things:

  1. Private health insurance contracted with an insurer authorised in Spain, with no co-payments, no waiting periods and coverage equivalent to the public system. Minimum coverage of €30,000.
  2. Sufficient financial means to not be a burden on the Spanish social assistance system. The law does not set an exact minimum for EU citizens (unlike the 400% IPREM required for non-EU nationals), but in practice you need to demonstrate income or assets: pension, income, savings, property, etc.

The initial certificate is valid for 5 years. After 5 years of continuous and legal residence in Spain, you can apply for the EU Citizen Permanent Residence Certificate, which is valid for 10 years and renewable.

Your right to reside in Spain as an EU citizen does not expire as long as you meet the conditions. The certificate is a registration, not a permit: your right comes from the EU Treaty.

It depends on when they arrived in Spain:

  • Before 1 January 2021: British citizens who were already legally resident are protected by the Withdrawal Agreement (Article 50 TEU). They were issued a special "Article 50 TEU" TIE that preserves their rights as if they were EU citizens (work, reside, healthcare). That TIE is renewed, but the underlying rights are permanent.
  • After 1 January 2021: they are treated as non-EU nationals (third-country citizens). They must apply for a visa and the TIE like any other non-EU foreigner, through the general immigration system.

TIE (Foreigner Identity Card)

The TIE is renewed when the linked residence authorisation expires. The renewal window is: 60 days before expiry to 90 days after. If you renew within this window, your authorisation is automatically extended while the renewal is being processed.

Documents for renewal: valid passport, current TIE (copy of both sides), new photo, updated registration certificate if you changed address, and proof of payment of fee 790 code 012 (€19.30 for temporary residence, €21.87 for long-term).

If you let more than 90 days pass after expiry, you may lose your residence authorisation and fines range from €500 to €1,000.

Royal Decree 1155/2024, in force since 20 May 2025, replaces the previous RD 557/2011. It is the largest overhaul of the immigration system in over a decade. Changes affecting the TIE:

  • TIE regulation moves from article 210 to article 209.
  • Fees are updated for the first time in more than 10 years (Order PJC/617/2025).
  • A self-assessment system for fee payment is introduced.
  • Online renewal applications through the Mercurio platform are allowed.
  • EU Directive 2024/1233 on single residence and work permits is partially transposed.

The forms (EX-17) and the fingerprinting process remain the same.

If you lose your TIE, it is stolen or damaged, you must request a duplicate as soon as possible. The steps are:

  1. If theft, file a police report at the National Police station.
  2. Book a fingerprinting appointment (same process as the initial application).
  3. Bring: police report (if theft), valid passport, photo, EX-17 form, fee 790 code 012 paid and, if available, a copy of the previous TIE.

The duplicate fee is the same as the original issue for your type of authorisation. Until you receive the new card, the receipt given at the appointment and your passport prove your status.

The TIE expires when the residence authorisation behind it ends. If you renew within the window (from 60 days before to 90 days after expiry), your legal status is maintained while the new authorisation is processed.

If you fail to renew on time, you face an administrative infraction. Not carrying valid documentation is a minor infraction (up to a €500 fine under Organic Law 4/2000). More serious infractions related to irregular stay can lead to expulsion proceedings.

Once you complete the fingerprinting, the card takes between 30 and 45 days to be ready, depending on the province:

  • Madrid: 40-60 days.
  • Barcelona: 35-50 days.
  • Valencia: 30-45 days.
  • Smaller cities: 20-35 days.

In the meantime, you receive a receipt (resguardo) that proves you have applied for the TIE. That receipt, together with your passport, serves as proof of your legal status during the waiting period.

The appointment is booked on the government's electronic portal: sede.administracionespublicas.gob.es. Select your province and the procedure "Policía — Toma de Huellas (Expedición de Tarjeta)" or similar.

In large cities (Madrid, Barcelona, Valencia, Málaga), appointments run out quickly. It is best to try first thing in the morning or at midnight, when new slots are released. In January 2026 a pilot programme was launched in L'Hospitalet de Llobregat (Barcelona) that automatically assigns appointments within about 15 days of a favourable resolution.

The general documentation for applying for the TIE for the first time is:

  • Valid passport (original and full copy).
  • Completed and signed EX-17 form.
  • One recent passport-size photo (colour, white background, 32×26 mm).
  • Favourable resolution of the residence authorisation or visa.
  • Registration certificate (less than 3 months old).
  • Proof of payment of fee 790 code 012.

Depending on the type of authorisation, you may also be asked for: Social Security registration, employment contract, university enrolment, health insurance or proof of financial means.

The legal deadline is one month from when you enter Spain or from when your residence authorisation is granted (whichever comes later). Article 209 of Royal Decree 1155/2024 (the new Immigration Regulations, in force since 20 May 2025) establishes this obligation.

In practice, the fingerprinting appointment may take longer than a month to become available, especially in large cities. In that case, keep the proof that you requested the appointment as evidence that you are within the deadline.

The NIE (Número de Identidad de Extranjero) is a tax identification number. It is assigned to any foreigner who needs it for a transaction in Spain, whether or not they live in the country. The NIE does not expire and does not authorise you to reside or work.

The TIE is a physical card with a photo that proves you legally reside in Spain. It contains your printed NIE, but also the type of authorisation and validity dates. Everyone with a TIE has an NIE, but not everyone with an NIE has a TIE.

The TIE fee is paid using form 790 code 012. The updated amounts (Order PJC/617/2025) are:

  • First issue: €16.08.
  • Renewal for temporary residence: €19.30.
  • Long-term residence or EU long-term: €21.87.
  • EU citizen family member: €12.00.
  • Duplicate (loss, theft or damage): same amount as the original issue.

The fee is paid before the fingerprinting appointment at any partner bank (BBVA, Santander, CaixaBank), by scanning the barcode on the form at an ATM.

Every non-EU foreign citizen (not belonging to the EU, EEA or Switzerland) who has been granted authorisation to stay in Spain for more than six months. This includes:

  • Holders of residence and work permits (employed or self-employed).
  • Students with a student visa.
  • Digital nomads with a specific visa.
  • People with non-lucrative residence.
  • Beneficiaries of family reunification.
  • People with authorisation through arraigo (social, work or family ties).

EU citizens do not receive a TIE. They receive a Certificate of Registration as EU Citizen (the green document).

The TIE (Tarjeta de Identidad de Extranjero) is the physical document that certifies the legal residence status of a non-EU foreign citizen in Spain. It is issued by the Dirección General de la Policía and contains your photo, address, NIE number, type of authorisation and validity dates.

You need it if you have been granted authorisation to reside in Spain for more than six months: residence and work permit, studies, family reunification, arraigo, digital nomad visa or non-lucrative residence. It is your identity document within Spanish territory.

It depends on the route:

  • In person in Spain with an appointment: between 1 and 3 weeks from when you get the appointment.
  • At a Spanish consulate abroad: 3 to 6 weeks.
  • With a representative and power of attorney (our service): between 1 and 3 weeks, depending on appointment availability at the foreigners' office.

The most time-consuming step is getting the appointment, especially in Madrid and Barcelona.

The NIE (Número de Identidad de Extranjero) is the tax identification number that Spain assigns to any foreign person who needs to carry out a financial or legal transaction in the country. It is issued by the Dirección General de la Policía (National Police).

You need it to: buy or sell property, sign an employment contract, open a bank account, accept an inheritance, set up a company, or pay taxes. It is not a residence permit and does not authorise you to work.

Any foreign person (from the EU or outside) who needs to carry out a financial, tax, or legal transaction in Spain. The most common cases: buying property, receiving an inheritance, opening a bank account, signing an employment contract, setting up a company, or filing tax returns.

If you are only visiting Spain as a tourist, you do not need one.

The official NIE fee (form 790, code 012) is €9.84.

If you use a management service like ours, the prices are:

  • NIE with our power of attorney service: €150 + VAT. You use our power of attorney drafting service (cost of the power of attorney not included).
  • NIE without power of attorney through our firm: €180 + VAT.
  • Power of attorney from outside Spain: €420 (no VAT, as the signing takes place outside Spanish territory), includes certified copy of passport and apostille coordination.

Yes, there are two ways. First: apply at the Spanish consulate in your country of residence, although processing times are usually 3 to 6 weeks. Second: through a representative in Spain with a specific power of attorney.

In the second case, you sign the power of attorney before a local notary, have it apostilled, and send it to Spain. Your representative submits the application at the foreigners' office and collects the NIE. At Notaría Online we manage this entire process.

The required documents are:

  • Valid passport.
  • Proof of the reason for the application (purchase contract, deed, inheritance certificate, employment contract, etc.).
  • Form EX-15 (the official application).
  • Fee 790 code 012 paid.

If you apply for the NIE through a representative, you also need a specific power of attorney. If that power of attorney is signed outside Spain, it must bear a Hague Apostille or consular legalisation depending on the country.

No. The NIE number, once assigned, is permanent and does not expire. What can expire is the paper certificate (the green document that proves it), especially if it is linked to a temporary residence authorisation.

But the number itself lasts forever. If you lose the certificate or it expires, you can request a duplicate.

The NIE is a tax identification number. It is assigned to any foreigner who needs it for a transaction in Spain, whether or not they live in the country.

The TIE (Tarjeta de Identidad de Extranjero) is a physical document, a card with a photo that proves you legally reside in Spain. All foreign residents have an NIE, but not everyone with an NIE is a resident or holds a TIE. The NIE does not authorise you to reside or work.

Yes, always. The appointment is booked through the government's electronic portal (sede.administracionespublicas.gob.es). In large cities like Madrid, Barcelona, or Málaga, appointments can be fully booked for weeks.

If you use our service, we handle getting the appointment and attend on your behalf with the power of attorney.

It is a notarial document that authorises another person to apply for and collect the NIE on your behalf at the foreigners' office. You need it if you cannot attend the appointment in person (because you live outside Spain or cannot travel).

The power of attorney must be specific to obtaining the NIE and include the details of both the grantor and the representative. If it is signed outside Spain, it must be apostilled.

Only if you sign the power of attorney outside Spain. In that case, the power of attorney needs a Hague Apostille if your country is a party to the Hague Convention (most Latin American countries, the EU, and the US are).

If your country is not a member of the Convention, the document needs consular legalisation (a longer process). Morocco has a bilateral agreement with Spain that simplifies legalisation. Your passport and proof of reason do not need an apostille.

No. The NIE is only a tax identification number. It does not grant residence permission or work authorisation.

To work in Spain as a foreigner you need, in addition to the NIE, a work permit (if you are not an EU citizen) or EU citizen registration (if you are). The NIE identifies you for tax purposes, but it does not replace any immigration permit.

Company Formation

For incorporation via the CIRCE system (the fastest method, completed in 24–72 hours), you do need to open a Spanish bank account beforehand and deposit the share capital into it. This is because the CIRCE process requires a bank certificate confirming the capital deposit.

For incorporation via the standard notarial procedure (without using CIRCE), the requirements are somewhat more flexible: a notarial declaration by the partners acknowledging their capital contribution may be sufficient.

Regarding opening a bank account as a non-resident, many Spanish banks allow this with:

  • Valid passport.
  • NIE.
  • Proof of economic activity (employment contract, deed of business activity, etc.).

Some banks and neobanks (such as Openbank, N26 or BBVA) allow non-resident accounts to be opened entirely online.

At Notaría Online we advise you on the complete process of incorporating your SL, including the steps to open the account and deposit the share capital.

Yes, a non-resident can be the administrator of a Spanish Limited Liability Company. Spanish law does not require the administrator to have tax residency in Spain or to be registered on the municipal census.

However, there are some practical points to bear in mind:

  • The non-resident administrator must obtain an NIE, which is essential for identification with the Mercantile Registry and the Tax Agency.
  • If the administrator resides in a country with a double taxation treaty with Spain, the tax implications will be more favourable.
  • The company may be subject to greater tax scrutiny if all its administrators and partners are non-residents, particularly in relation to the place of effective management for Corporate Income Tax purposes.
  • The non-resident administrator can grant a power of attorney to a representative in Spain to act on their behalf in day-to-day procedures.

At Notaría Online we advise you on the most suitable structure for your company and handle both the incorporation and any necessary powers of attorney.

For a foreigner to incorporate a Limited Liability Company (SL) in Spain, the following documents are required:

  • NIE (Número de Identificación de Extranjero) for each partner and administrator. Without an NIE it is not possible to sign the deed of incorporation before a notary.
  • Valid passport of all partners and administrators.
  • Negative certification of company name from the Central Mercantile Registry (confirming the chosen company name is not already registered).
  • Articles of association: the document governing the internal operation of the company.
  • Certificate of share capital deposit in a Spanish bank account (minimum €1 since the 2022 Start-up Law, though in practice many banks require €3,000).
  • Registered address in Spain: a physical address where legal communications will be received.

At Notaría Online, as a certified PAE Point, we guide you through obtaining and preparing all the documentation and manage the incorporation deed remotely.

Yes. Foreign citizens can incorporate and be partners or managers of a Spanish Limited Liability Company as long as they have:

  • NIE (Foreign Identification Number): essential for any tax procedure in Spain, including the incorporation of companies.
  • Valid passport

The NIE can be obtained:

  • In Spain at the National Police
  • Abroad through the Spanish consulate

Once incorporated, the Spanish company operates normally. The administrator can be a non-resident in Spain, although they will be taxed in Spain on the income obtained in the country.

Our team advises non-residents throughout the entire process, including obtaining the NIE.

Through the CIRCE system (Center for Information and Network for Business Creation), the formation of a Limited Liability Company can be completed in approximately 7 business hours from the start of the procedure.

The process includes:

  1. Reservation of the name in the Central Mercantile Register
  2. Opening of a bank account with the share capital
  3. Granting of the notarial deed
  4. Registration with the Spanish Tax Agency and settlement of taxes (exempt from Stamp Duty on Property Transfers and Documented Legal Acts)
  5. Registration with Social Security (if applicable)
  6. Registration in the Mercantile Register

This timeframe is possible because all the involved organizations are connected electronically through the DUE (Single Electronic Document).

Since the reform of the Capital Companies Act (2023), the minimum share capital to form a Limited Liability Company in Spain is 1 euro.

However, with such little capital:

  • The company must allocate 20% of its profits to reserves until it reaches 3,000 euros
  • If the company is liquidated before reaching that threshold, the shareholders are subsidiarily liable for the debts up to 3,000 euros

For practical reasons (credibility with suppliers, banks, and clients), it is recommended to contribute at least 3,000 euros as initial share capital.

The capital must be fully paid up at the time of incorporation, whether in cash or through non-monetary contributions.

The main differences between a Limited Liability Company (SL) and a Public Limited Company (SA) are:

CharacteristicLimited Liability Company (SL)Public Limited Company (SA)
Minimum capital1 euro60,000 euros
Transfer of ownership interestsRestricted (right of first refusal)Free (tradable shares)
Stock exchange listingNoPossible
Number of membersMinimum 1Minimum 1
Cost of incorporationLowerHigher
Administrative managementSimplerMore complex

For the vast majority of SMEs and startups, the SL is the most recommended legal form due to its simplicity, low cost, and suitability for companies with few members.

The members of a limited liability company have the responsibility to comply with the terms established in the articles of association, contribute their agreed capital, participate in business decisions, and respect the applicable laws and regulations. However, their responsibility is limited to the capital they have contributed and they are not personally responsible for the debts and obligations of the company.
The minimum capital required to constitute a limited liability company is 1 euro, after the last modification of the law of capital companies.
It is not mandatory to hire a lawyer or legal advisor to incorporate a limited liability company, but it is highly recommended. A lawyer or a legal advisor specialized in commercial law can provide you with advice on the legal requirements, draft the necessary documents, and ensure that the incorporation process is carried out correctly and complies with all applicable regulations. At notaría-online.com, we have a team of lawyers and legal advisors who will assist you in the management and processing of the incorporation of your limited liability company.
"Limited Liability Companies (SL) are ideal for small and medium-sized enterprises with few partners, family businesses, or professional partnerships. These business structures do not require investing large amounts of money in initial capital. On the other hand, Public Limited Companies (SA) are better suited to activities that require a greater number of partners to raise a more significant capital. Furthermore, SA companies offer greater flexibility in terms of partner mobility.
The requirements to form a limited liability company are the contribution of share capital, the designation of a registered office, the company name, the election and appointment of a management body, as well as the contribution and subscription of the share capital; all of this will be reflected in the deed of incorporation of the company, in addition to providing the articles of association by which the company will be governed.
A limited liability company is a form of business entity that combines characteristics of a partnership and a sole proprietorship. It is characterized by having limited liability, which means that the partners are not personally responsible for the debts and obligations of the company beyond their capital contribution.

Property Sales

Yes, non-residents can obtain a non-resident mortgage in Spain, although the conditions are somewhat more restrictive than for residents:

  • Banks typically finance a maximum of 60–70% of the appraised value (compared to the usual 80% for residents).
  • Repayment terms tend to be shorter.
  • The bank will require proof of income in your country of residence (payslips, tax returns, bank statements).
  • You must have an NIE and, generally, a Spanish bank account.

The financial institutions most experienced in working with non-residents are the major national banks (Santander, BBVA, CaixaBank), which have specialist departments.

Regardless of whether you finance the purchase with a mortgage or pay cash, you will need a notary in Spain to formalise both the purchase deed and (if applicable) the mortgage deed. At Notaría Online we handle both deeds remotely.

The taxes paid by a foreigner when buying a property in Spain are the same as for any resident buyer, with some important specificities:

  • Second-hand property: Property Transfer Tax (ITP), between 6% and 11% depending on the autonomous community.
  • New property from a developer: VAT at 10% (4% for subsidised housing) + Stamp Duty (AJD) between 0.5% and 2%.

Special rule for non-residents — 3% withholding: If the seller is a non-resident in Spain, the buyer is legally required to withhold 3% of the purchase price and pay it to the tax authorities using Form 211 within one month. Failure to do so may make the buyer liable for the seller's tax debt.

Furthermore, once you own the property, if you do not reside in Spain you will be subject to the Non-Resident Income Tax (IRNR) on imputed rental income: 1.1% of the cadastral value, taxed at 19% (EU residents) or 24% (others).

Yes, the NIE (Número de Identificación de Extranjero) is essential to buy a property in Spain. Without it, you cannot sign the purchase deed before a notary, pay the transfer taxes, or register the property in your name at the Land Registry.

The NIE can be obtained in the following ways:

  • At the Spanish consulate in your country of residence (recommended if you live outside Spain).
  • In person in Spain, at a Police Station with a foreigners' unit.
  • Through an authorised representative via a power of attorney, who can process it on your behalf without you having to travel.

At Notaría Online we can help you obtain the NIE through a power of attorney and coordinate the entire purchase process from start to finish.

Yes, any foreigner can buy a property in Spain without any restrictions, regardless of their nationality or country of residence. Spain imposes no limitations on the acquisition of real estate by foreign nationals, whether from the European Union or third countries.

The only prerequisite is obtaining a NIE (Número de Identificación de Extranjero) — the tax identification number required to sign the purchase deed before a notary, pay taxes, and carry out any financial transaction in Spain. The NIE can be requested at the Spanish consulate in your country of residence, or, if you are already in Spain, at a Police Station with a foreigners' unit.

At Notaría Online we manage the entire purchase process completely online, so you do not need to travel to Spain.

The process for purchasing a property in Spain involves the following steps:

  1. Search and negotiation: agreement on the price and conditions of the sale.
  2. Land registry certificate: verify that the property is free of encumbrances (mortgages, attachments).
  3. Earnest money contract: reservation with a deposit (usually 10% of the price).
  4. Financing: if a mortgage is needed, apply for and obtain bank approval.
  5. Notarial deed: execution of the purchase deed before a notary (in person or online via videoconference).
  6. Tax settlement: ITP (for second-hand) or IVA + AJD (for new construction), within the established deadlines.
  7. Registry inscription: register the deed in the Property Registry.

The taxes depend on the type of housing:

Second-hand home:

  • ITP (Property Transfer Tax): between 6% and 10% of the purchase price according to the autonomous community. Madrid applies 6%, Catalonia 10%, Andalusia 7%, etc.

New construction home (from the developer):

  • IVA: 10% of the price (4% for Official Protection Housing)
  • AJD (Tax on Documented Legal Acts): between 0.5% and 1.5% according to the autonomous community

Other expenses for the buyer: notarial fees, registration costs, and management agency fees.

The arras contract is a pre-contract of sale where the buyer delivers a financial deposit to reserve the property. There are three types:

  • Confirmatory arras: they constitute an advance on the price. If any party breaches, the other may demand fulfillment of the contract or claim damages and losses.
  • Penitential arras (art. 1454 CC): the most common ones. If the buyer withdraws, they lose the deposit. If the seller withdraws, they return double. No party can be forced to buy/sell.
  • Penal arras: they function as a penalty clause; the deposit is a penalty but does not prevent demanding the fulfillment of the contract.

It is essential to clearly specify the type of arras in the contract. Our team reviews and drafts the arras contract to protect your interests.

The seller must provide:

  • Valid DNI/NIE
  • Deed of ownership of the property
  • Updated simple note from the registry (current charges)
  • Energy certificate of the property (mandatory for sale)
  • IBI (receipt for the Property Tax) for the current year
  • Certificate from the homeowners' association confirming payments are up to date
  • Habitation certificate (in regions that require it: Catalonia, Valencian Community, etc.)
  • If there is a mortgage: certificate of outstanding debt from the bank

Yes, the bank is required to participate in two aspects:

  1. Issue the zero debt certificate: a document that certifies that the mortgage is fully paid. The bank is obligated to deliver it free of charge within 7 business days from the request.
  2. Sign the cancellation deed: a bank representative must appear before the notary (in person or via videoconference) to execute the cancellation deed.

However, you can choose the notary where the deed is executed. You are not required to use the bank's notary or agency, which can result in significant savings.

Our team coordinates with the bank to obtain the certificate and the representative's schedule for the notarial signing.

The technical requirements are minimal. You only need:

  • Device with camera: laptop or desktop computer with webcam, tablet or smartphone
  • Microphone: integrated in the device or with headphones with microphone
  • Stable internet connection: minimum 5 Mbps upload speed
  • Updated browser: Chrome, Firefox, Safari or Edge

It is not necessary to install any special software. The videoconference is conducted through standard platforms that work directly in the browser.

Before the appointment, our team performs a technical test with you to ensure that everything works correctly.

Yes, it is completely legal. Notarial acts by videoconference are expressly permitted in Spain by:

  • The Law 11/2023, of 8 May, on the digitalization of notarial and registrarial acts and communication acts
  • The previous modifications to the Notarial Law and its Regulations

The notary must:

  • Verify the identity of the grantor by viewing the DNI/NIE via camera
  • Read the document in full
  • Ensure that the grantor understands the content and gives their consent freely
  • Attest to the signature in real time

The resulting document has exactly the same validity as one granted in person: it is a public deed with all its legal effects.

The costs of the mortgage cancellation in the registry are:

  • AJD (Documented Legal Acts): Exempt since 2018 for mortgage cancellations. You do not have to pay this tax.
  • Notarial fees: Regulated by tariff. For a mortgage between 100,000 and 200,000 euros, notarial fees usually range between 90 and 150 euros.
  • Property Registry: Between 24 and 90 euros, depending on the mortgage capital.
  • Management costs: If you contract the management with the bank, it may charge between 300 and 1,000 euros. With Notaría Online, the process is more economical.

In total, the cost of canceling the mortgage on your own (without using the bank's agency) usually ranges between 150 and 350 euros.

Upon the death of the testator, the following steps should be taken:
  • First, obtain the death certificate, which is usually provided by the company that handled the funeral services.
  • Second, obtain the certificate of last wills. This certificate cannot be obtained until at least 15 days have passed since the testator's death; many death insurance policies include the provision of this certificate; if not, please contact us, and we will facilitate it for you.
  • Once we have the death certificate and the certificate of last wills, we will verify in which notary office the last will was executed. With this information, we can request the authorized copy, and once obtained, we can initiate the procedures for the adjudication of the inheritance and the processing of the inheritance and gift tax.
An executor is a person designated in a will by the testator to administer and distribute the assets of the deceased person in accordance with the provisions established in the will. The executor has the responsibility to ensure that the wishes of the testator are fulfilled and can be a trusted friend, a family member, or even a professional.
Yes, you can change your will at any time as long as your mental capacity is not impaired. To make changes, you must make a new will that revokes all previous wills. Therefore, the last will granted will be the only one that has validity.
It is not mandatory to hire a lawyer to make a will; our team of document managers will assist you in the processing and management of your will for its signing at the notary.
A will is a document that takes effect after a person's death, whereas a living will is a document that sets out your wishes and decisions regarding medical treatments and healthcare in the event that you are unable to make decisions for yourself.
Making a will allows you to have control over the distribution of your assets and ensure that your wishes are fulfilled after your death. Without a valid will, your assets will be distributed according to the law, which may not reflect your wishes or priorities.
A will is a document that establishes how the assets and properties of a person (testator) will be distributed after their death. In a will, you can designate heirs, appoint executors, guardians, administrators, curators, and express your wishes on other important matters, such as the guardianship of children.

Inheritances

Yes. Foreign citizens can incorporate and be partners or administrators of a Spanish Limited Liability Company as long as they have:

  • NIE (Foreign Identification Number): essential for any tax procedure in Spain, including the incorporation of companies.
  • Valid passport

The NIE can be obtained:

  • In Spain at the National Police
  • Abroad through the Spanish consulate

Once incorporated, the Spanish company operates normally. The administrator can be a non-resident in Spain, although they will be taxed in Spain on the income obtained in the country.

Our team advises non-residents throughout the entire process, including obtaining the NIE.

Notarial powers are classified according to their scope:

  • General Power: authorizes the attorney-in-fact to act in any matter on behalf of the principal (patrimonial, personal, judicial, etc.).
  • Special Power: limited to a specific act: to sell a specific property, to sign a specific contract, to represent in a specific lawsuit.
  • Power for Lawsuits: to act in judicial and arbitral proceedings.
  • Banking Power: to operate accounts, contract financial products, etc.
  • Preventive Power: for the case of future incapacity of the principal (widely used in dependency planning).
  • Irrevocable Power: in specific cases, it cannot be revoked unilaterally.

The choice of the appropriate type depends on what the power is needed for. Our team advises on the most suitable modality in each case.

Legally it is not mandatory, but it is highly recommended. When you finish paying the mortgage, the bank gives you the certificate of zero debt, but the mortgage remains registered in the Property Registry with all its legal effects until it is formally canceled.

Consequences of not canceling it:

  • When selling the property, the buyer will see the mortgage in the Registry and will demand its prior cancellation (or retention of the price to cancel it)
  • It is impossible to apply for a new mortgage on that property without canceling the previous one
  • In general, any operation on the property becomes complicated

When does the mortgage prescribe? Mortgages prescribe after 20 years from the due date of the last amortization installment, if the enforcement action has not been exercised. But this period is very long to wait.

Not necessarily. Since the ruling of the Court of Justice of the EU in 2014 and subsequent legal reforms, non-resident heirs have the right to apply the regulations of the autonomous community where the inherited assets are located, just like residents.

This is particularly advantageous in communities such as:

  • Madrid: 99% deduction for spouse, descendants, and ascendants
  • Canaries: 99.9% deduction for direct family members
  • Andalusia: 99% deduction for direct family members since 2019

However, if the assets are in communities with a higher tax burden (Catalonia, Valencian Community, Aragon), the bill may be higher. Our team analyzes your case and calculates the exact taxation before initiating the procedure.

Yes, it is perfectly possible. Thanks to the Law 11/2023 on notarial digitalization and the possibility of granting powers via video call, you can manage the entire Spanish inheritance without needing to travel to Spain.

The options are:

  • Notarial power via video call: in 24-48 hours you can grant a power before a Spanish notary via videoconference, authorizing a trusted person or our office to act on your behalf in Spain. It is the fastest and most economical option.
  • Telematic appearance: when the time comes for signing the deed of adjudication, you can appear yourself via videoconference.
  • Power before consulate: if you prefer not to make video calls, you can grant the power at the Spanish consulate in your country.

We have managed inheritances for Spaniards in Mexico, Argentina, United Kingdom, Germany, U.S., Australia, and more than 30 countries. The process is identical to that of a regular inheritance, and the timelines are similar: between 2 and 4 months.

The complete online inheritance process usually takes between 2 and 4 months. The timelines depend on several factors:

  • The existence or not of a will (without a will, the process is somewhat longer as it requires a declaration of heirs)
  • The number of heirs and their availability to sign
  • The complexity of the estate (properties in different registers, accounts in various banks, investments, etc.)
  • The efficiency of administrative bodies (Civil Registry, notaries in other municipalities, etc.)

In simple cases with a will and a single property, the process can be completed in 6-8 weeks.

The necessary documents to process an inheritance in Spain are:

  • Death certificate of the deceased (Civil Registry)
  • Certificate of Last Wills from the Ministry of Justice (confirms if there is a will and before which notary)
  • Will (authorized copy if it exists)
  • DNI/NIE of the deceased and of all heirs
  • Family Book to prove kinship
  • Deeds of real estate properties owned by the deceased
  • Bank certificates with balance as of the date of death
  • Documentation of vehicles, investment funds, or other assets

Our team will precisely inform you of the documents required in each case and assist you in obtaining them.

Yes. The Inheritance and Gift Tax (ISD) must be settled within the 6 months following the death. There is the possibility to request an extension of another 6 months if requested before the original deadline expires.

Consequences of not paying on time:

  • 5% surcharge if paid within the 3 months following the expiration of the deadline
  • 10% surcharge between 3 and 6 months of delay
  • 15% surcharge between 6 and 12 months of delay
  • 20% surcharge if it exceeds 12 months, plus late payment interest

The deadline for the Municipal Capital Gains Tax is also 6 months from the death.

The declaration of intestate heirs is the notarial procedure to determine who are the legal heirs of a person who has died without a will.

It is necessary when:

  • The deceased did not grant a will
  • The will has been declared null
  • The persons named in the will have died or renounced the inheritance

The legal order of heirs without a will in Spain is:

  1. Children and descendants
  2. Parents and ascendants
  3. Surviving spouse
  4. Siblings and nephews
  5. Other collateral relatives up to the fourth degree
  6. The State (in the absence of the previous ones)

The procedure is carried out before a notary and takes approximately between 2 and 4 weeks.

The cost of an inheritance has several components:

  • Inheritance and Gift Tax: varies greatly by autonomous community and the value of the inheritance. There are autonomous communities with a 99% discount (Madrid, Canary Islands) and others without any discount.
  • Municipal Capital Gain (IIVTNU): is calculated on the increase in value of urban land, only if there are properties.
  • Notarial fees: fees regulated by the State, proportional to the value of the assets.
  • Property Registry: to register the properties in the name of the heirs.
  • Management fees: those of Notaría Online for coordinating the entire process.

Request a personalized quote without obligation on our website or by calling +34 611 422 933.

Yes. In Spain, it is possible to accept, accept with benefit of inventory, or renounce an inheritance.

Pure and simple renunciation: the heir does not acquire the assets or the debts of the deceased. The renunciation must be made before a notary and is irrevocable.

When is it advisable to renounce? When the debts of the deceased exceed the value of the assets, or when it is more advantageous from a tax perspective for the children to inherit directly (translative renunciation).

Acceptance with benefit of inventory: allows accepting the inheritance by limiting the liability to the value of the inherited assets, without responding with personal assets. It is the most prudent option when there is uncertainty about the debts.

The deadline to accept or renounce is indefinite, but the Tax Authority may claim if the tax is not settled within 6 months.

The taxes involved in the inheritance process are the inheritance and gift tax, which applies to the transfer of assets and properties, and the tax on the increase in value of urban land (Plusvalía).
The duration of the inheritance process can vary depending on several factors, such as the complexity of the inheritance, the amount of assets and properties involved, and any legal disputes that may arise. In general, the process can take between 2 and 4 months, and even years in more complex cases.
It is not mandatory to hire a lawyer or legal advisor to start the process of your inheritance, but it is highly recommended. A specialized lawyer or legal advisor can provide you with advice on the legal requirements, draft the necessary documents, and ensure that the process is carried out correctly and complies with all applicable regulations. At notaria-online.com, we have a team of lawyers and legal advisors who will assist you in the management and processing of your inheritance.
The inheritance process involves several steps, such as:
  • The location of the will in case the deceased had granted such document. If in fact a will had been granted, we would have to obtain the authorized copy of it by providing the certificate of last wills and the death certificate.
  • On the contrary, if no will had been granted, we will have to grant the deed of declaration of heirs, requiring also the death certificate and the one of last wills, in addition to all personal data of the heirs.
  • We must investigate to know what all the assets of the deceased person were, gathering the necessary information from banks, property registries, vehicles, as well as any other type of inheritable assets.
  • Once we have all the documentation, we must present to the liquidating office of the autonomous community where the deceased passed away, a list of assets providing all the information, in addition to presenting form 650 and forms 660.
  • Likewise, regarding the properties that the deceased had, a document must be presented in the town councils where those estates are located for the settlement of the municipal tax on the increase in value of urban land, commonly known as capital gains tax.
  • With this, we would have complied with what the law requires, leaving pending the granting of the corresponding deed of inheritance adjudication to award those assets to the heirs in accordance with the will or in accordance with the declaration of heirs.
The inheritance service of notaría-online.com is a legal service that provides advice and assistance in the entire process of administration and distribution of the assets and properties of a deceased person to their heirs. The objective is to facilitate and ensure an orderly and legal transfer of the inheritance assets.

Hague Apostille

Yes, a notarial power of attorney can be revoked at any time by the grantor, unless it is irrevocable by agreement.

Revocation Procedure:

  1. Grant a notarial deed of revocation before a notary
  2. Notify the revocation to the attorney-in-fact (recommended in a verifiable manner: burofax)
  3. If the power was used for registry inscription or was notified to third parties, it is advisable to also notify those third parties

Automatic extinction of the power: The power extinguishes without the need for revocation in the event of death, declaration of incapacity, or bankruptcy of the grantor or the attorney-in-fact, unless it is a preventive power.

It is important to act quickly when you want to revoke a power to prevent the attorney-in-fact from carrying out undesired acts before receiving the notification.

Yes, exactly the same legal value as a power granted in person.

The Notarial Law, reformed to permit notarial actions at a distance, establishes that the notary may authorize public documents by identifying the grantor through videoconference with the required technical guarantees.

The process is identical to the in-person one:

  1. The notary verifies the identity of the grantor by means of DNI/NIE visualized by camera
  2. The notary reads the document in full
  3. The grantor gives their consent
  4. The notary attests to the signature and the content

The resulting document is a notarial public deed with full validity erga omnes, registrable in registers, accepted by banks, administrations, and tribunals.

Yes. The Inheritance and Gift Tax (ISD) must be settled within the 6 months following the death. There is the possibility to request an extension of another 6 months if requested before the original deadline expires.

Consequences of not paying on time:

  • 5% surcharge if paid within the 3 months following the expiration of the deadline
  • 10% surcharge between 3 and 6 months of delay
  • 15% surcharge between 6 and 12 months of delay
  • 20% surcharge if it exceeds 12 months, plus late payment interest

The deadline for the Municipal Capital Gains Tax is also 6 months from the death.

The documents required to process an inheritance in Spain are:

  • Death certificate of the decedent (Civil Registry)
  • Certificate of Last Wills from the Ministry of Justice (confirms if there is a will and before which notary)
  • Will (authorized copy if it exists)
  • DNI/NIE of the deceased and of all heirs
  • Family Book to prove kinship
  • Deeds of real estate properties owned by the decedent
  • Bank certificates with balance as of the date of death
  • Documentation of vehicles, investment funds and other assets

Our team will inform you precisely which documents are required in each case and assist you in obtaining them.

The complete online inheritance process usually takes between 2 and 4 months. The timelines depend on several factors:

  • The existence or not of a will (without a will, the process is somewhat longer as it requires a declaration of heirs)
  • The number of heirs and their availability to sign
  • The complexity of the estate (properties in different registries, accounts in various banks, investments, etc.)
  • The efficiency of administrative bodies (Civil Registry, notaries in other municipalities, etc.)

In simple cases with a will and a single property, the process can be completed in 6-8 weeks.

The declaration of heirs ab intestato is the notarial procedure to determine who are the legal heirs of a person who has died without a will.

It is necessary when:

  • The deceased did not grant a will
  • The will has been declared null
  • The persons named in the will have died or renounced the inheritance

The legal order of heirs without a will in Spain is:

  1. Children and descendants
  2. Parents and ascendants
  3. Surviving spouse
  4. Siblings and nephews
  5. Other collateral relatives up to the fourth degree
  6. The State (in the absence of the previous ones)

The procedure is carried out before a notary and takes approximately between 2 and 4 weeks.

Nationality Oath

Powers of attorney are essential in many everyday situations:

  • Real estate purchase and sale: when the owner cannot attend the signing of the deed
  • Inheritance management: so that an heir can manage the process on behalf of all
  • Banking procedures: to operate accounts, contract or cancel financial products
  • Representation in judicial proceedings
  • Management of properties in Spain from abroad
  • Proceedings before the Administration: Tax Agency, Social Security, Municipalities
  • Signing of lease contracts
  • Corporate acts: general meeting, capital increase, etc.
  • Dependency planning: preventive power for cases of incapacity

The Hague Apostille is an official seal that authenticates a public document (such as a notarial power of attorney, a judicial sentence, or a birth certificate) so that it has legal validity in the countries that are signatories to the Hague Convention of 1961.

Without Apostille, a Spanish public document would need to go through a consular legalization process in the destination country (much slower and more expensive).

With Apostille: the document is directly recognized in more than 120 signatory countries without additional procedures.

Who issues the Apostille in Spain:

  • The Ministry of Justice for notarial, judicial, and Civil Registry documents
  • The Superior Courts of Justice of each autonomous community

The seller must provide:

  • Valid DNI/NIE
  • Deed of ownership of the property
  • Updated simple land registry note (current charges)
  • Energy certificate of the property (mandatory for sale)
  • IBI (receipt for the Property Tax) for the current year
  • Certificate from the homeowners' association confirming that payments are up to date
  • Habitation certificate (in communities that require it: Catalonia, Valencian Community, etc.)
  • If there is a mortgage: certificate of outstanding debt from the bank

The earnest money contract is a preliminary sales agreement where the buyer provides a financial deposit to reserve the property. There are three types:

  • Confirmatory earnest money: they constitute an advance on the price. If any party breaches, the other may demand enforcement of the contract or claim damages.
  • Penitential earnest money (art. 1454 CC): the most common. If the buyer withdraws, they lose the deposit. If the seller withdraws, they return double. No party can be compelled to buy or sell.
  • Penal earnest money: functions as a penalty clause; the deposit is a penalty but does not prevent demanding enforcement of the contract.

It is essential to clearly specify the type of earnest money in the contract. Our team reviews and drafts the earnest money contract to protect your interests.

The taxes depend on the type of housing:

Second-hand housing:

  • ITP (Property Transfer Tax): between 6% and 10% of the purchase price according to the autonomous community. Madrid applies 6%, Catalonia 10%, Andalusia 7%, etc.

New-build housing (from the developer):

  • VAT: 10% of the price (4% for Official Protection Housing)
  • Stamp Duty: between 0.5% and 1.5% according to the autonomous community

Other buyer's expenses: notarial fees, registration costs, and management agency fees.

Document Certification

A notarial power of attorney apostilled is valid in all the signatory countries of the 1961 Hague Convention, which include more than 120 states:

Europe: all countries of the EU, United Kingdom, Switzerland, Norway, Turkey, Russia...

America: United States, Canada, Mexico, Brazil, Argentina, Colombia, Chile, Peru, Venezuela, Ecuador, Bolivia, Uruguay, Paraguay...

Asia-Pacific: Australia, New Zealand, Japan, China (only Hong Kong and Macao), India, Israel...

Africa: South Africa, Morocco, Tunisia...

For non-signatory countries (some African and Asian countries), the document requires consular legalization. Our team informs about the procedure according to the destination country.

The cost of an inheritance has several components:

  • Inheritance and Gift Tax: varies greatly by autonomous community and the value of the inheritance. There are autonomous communities with a 99% discount (Madrid, Canary Islands) and others without any discount.
  • Municipal Capital Gains Tax (IIVTNU): is calculated on the increase in value of urban land, only if there are properties.
  • Notarial fees: rates regulated by the State, proportional to the value of the assets.
  • Property Registry: to register the properties in the name of the heirs.
  • Management fees: those of Notaría Online for coordinating the entire process.

Request a personalized quote without obligation on our website or by calling +34 611 422 933.

The property purchase process in Spain has the following steps:

  1. Search and negotiation: agreement on the price and conditions of the sale.
  2. Simple land registry note: verify that the property is free of encumbrances (mortgages, attachments).
  3. Deposit contract: reservation with a deposit (usually 10% of the price).
  4. Financing: if a mortgage is needed, apply for and obtain bank approval.
  5. Notarial deed: execution of the purchase deed before a notary (in person or online via videoconference).
  6. Tax settlement: ITP (for second-hand) or IVA + AJD (for new construction), within the established deadlines.
  7. Registry inscription: register the deed in the Property Registry.

Yes. In Spain, it is possible to accept, accept with the benefit of inventory, or renounce an inheritance.

Pure and simple renunciation: the heir does not acquire the assets or the debts of the deceased. The renunciation must be made before a notary and is irrevocable.

When is it advisable to renounce? When the debts of the deceased exceed the value of the assets, or when it is more advantageous from a tax perspective for the children to inherit directly (transferring renunciation).

Acceptance with the benefit of inventory: allows accepting the inheritance by limiting the liability to the value of the inherited assets, without responding with personal assets. It is the most prudent option when there is uncertainty about the debts.

The deadline to accept or renounce is indefinite, but the Tax Authority may claim if the tax is not settled within 6 months.

Civil Partnership

Yes, there are two options for processing a power of attorney for use in Spain when you are abroad:

Option 1 — Spanish Consulate or Embassy: The consular notaries of Spanish embassies and consulates can grant notarial powers with the same validity as a Spanish notary. Our team drafts the power and advises on the procedure at the consulate in your country.

Option 2 — Local Notary with Apostille: A notary from the country where you reside can authorize the power, apostillize it, and translate it if necessary. Its validity in Spain will be subject to it meeting the formal requirements of the Spanish Civil Code.

In both cases, Notaría Online manages the drafting of the power adapted to Spanish legislation and coordinates the necessary procedures.

Yes. Donations made during the donor's lifetime can affect the distribution of the future inheritance in several ways:

Collation: Forced heirs (children and descendants) who receive a donation during the donor's lifetime must "collate" it (count it as an advance on their inheritance) unless the donor has expressly dispensed them from it in the deed.

Reduction of inofficious donations: If lifetime donations harm the legitimate share of forced heirs, they can demand the reduction of such donations to cover their legitimate share.

At Notaría Online, we advise on how to structure donations to minimize future conflicts in the inheritance.

Money donations (manual donations) do not require a notarial deed according to Article 632 of the Civil Code. They are perfected with the simple delivery of the money.

However, it is highly recommended to formalize them before a notary when:

  • The amount is significant
  • One wants to leave authentic evidence for future inheritances (the donation may count as an advance on the legitimate portion)
  • One wants to document the origin of the money for the Tax Authority
  • The donee needs to justify the origin of the funds before the bank

Real estate donations do require a notarial deed obligatorily (Article 633 of the Civil Code), under penalty of nullity.

The online donation process with Notaría Online is completed in approximately 48 hours from the receipt of the complete documentation:

  • Day 1: Receipt of documentation, analysis of the situation, and drafting of the deed by our legal team.
  • Day 2: Videoconference with the notary and signing of the deed by the donor and donee.

The subsequent procedures (settlement of the donation tax and registration if there are properties) take additional time, usually 2-4 weeks.

The donee (who receives the donation) pays the Inheritance and Donations Tax (ISD). Taxation varies greatly by autonomous community:

  • Communities with high rebates: Madrid (99%), Cantabria (100% among direct relatives), Balearic Islands, Canary Islands — donations between parents and children have minimal fiscal cost.
  • Communities with medium taxation: Galicia, Castile and León, Andalusia — partial rebates according to kinship and amount.
  • Communities with higher taxation: Catalonia, Valencian Community, Aragon — higher rates although with some reductions.

The general rate ranges between 7.65% and 34% depending on the value donated, the kinship, and the pre-existing assets of the donee.

Consult with our team to calculate the exact tax burden according to your autonomous community.

International Powers of Attorney

The total period from the request until receiving the apostilled international notarial power of attorney at your home is 10 to 14 calendar days.

The process in phases:

  • Days 1-2: Drafting of the power, translation if applicable, and management of the virtual appointment with the notary.
  • Days 2-3: Videoconference with the notary and granting of the deed.
  • Days 3-5: Obtaining the Hague Apostille (Ministry of Justice).
  • Days 5-14: Sending via international courier to your home.

The shipment is made to any point in the world. For destinations within Europe, the period is usually shorter (10-12 days). For more distant destinations, it can take up to 14 days.

The apostille of notarial documents in Spain is managed through the Ministry of Justice. Since the digitalization of the process, the usual timeframe is 2 to 5 business days for the electronic apostille of notarial documents.

Indicative timeframes:

  • Electronic apostille (digital notarial documents): 2-5 business days
  • Paper apostille (physical documents, some judicial documents): 5-10 business days
  • Apostille for academic titles (Ministry of Universities): variable, may take longer

At Notaría Online, we include the management of the apostille in the service for international powers. The complete process — video call with the notary + apostille + international shipping — takes between 10 and 14 calendar days.

If you need the document with extreme urgency, contact us: in some cases, we can expedite the timeframes.

The main differences between SL and SA are:

CharacteristicLimited Liability Company (SL)Public Limited Company (SA)
Minimum capital1 euro60,000 euros
Transfer of sharesRestricted (right of first refusal)Free (tradable shares)
Stock exchange listingNoPossible
Number of partnersMinimum 1Minimum 1
Cost of incorporationLowerHigher
Administrative managementSimplerMore complex

For the vast majority of SMEs and startups, the SL is the most recommended legal form due to its simplicity, low cost, and suitability for companies with few partners.

Since the reform of the Capital Companies Act (2023), the minimum share capital to establish a Limited Liability Company in Spain is 1 euro.

However, with such little capital:

  • The company must allocate 20% of its profits to reserves until reaching 3,000 euros
  • If the company is liquidated before reaching that threshold, the shareholders are subsidiarily liable for the debts up to 3,000 euros

For practical reasons (credibility with suppliers, banks, and clients), it is recommended to contribute at least 3,000 euros as initial share capital.

The capital must be fully paid up at the time of incorporation, whether in cash or through non-monetary contributions.

Through the CIRCE system (Center for Information and Network for Business Creation), the incorporation of a Limited Liability Company can be completed in approximately 7 business hours from the start of the procedure.

The process includes:

  1. Reservation of the name in the Central Mercantile Registry
  2. Opening of a bank account with the share capital
  3. Granting of the notarial deed
  4. Registration with the Spanish Tax Agency and settlement of taxes (exempt from the Tax on Property Transfers and Documented Legal Acts)
  5. Registration with Social Security (if applicable)
  6. Registration in the Commercial Register

This timeframe is possible because all the involved organizations are connected electronically through the DUE (Single Electronic Document).

The Hague Apostille is an official seal that authenticates a public document (such as a notarial power of attorney, a judicial sentence, or a birth certificate) so that it has legal validity in the countries that are signatories to the Hague Convention of 1961.

Without an Apostille, a Spanish public document would need to go through a consular legalization process in the destination country (much slower and more expensive).

With Apostille: the document is directly recognized in more than 120 signatory countries without additional procedures.

Who issues the Apostille in Spain:

  • The Ministry of Justice for notarial, judicial, and Civil Registry documents
  • The Superior Courts of Justice of each autonomous community

A notarial power of attorney apostilled is valid in all the signatory countries of the 1961 Hague Convention, which include more than 120 states:

Europe: all countries of the EU, United Kingdom, Switzerland, Norway, Turkey, Russia...

America: United States, Canada, Mexico, Brazil, Argentina, Colombia, Chile, Peru, Venezuela, Ecuador, Bolivia, Uruguay, Paraguay...

Asia-Pacific: Australia, New Zealand, Japan, China (only Hong Kong and Macao), India, Israel...

Africa: South Africa, Morocco, Tunisia...

For non-signatory countries (some African and Asian countries), the document requires consular legalization. Our team informs about the procedure according to the destination country.

Yes, there are two options to process a power of attorney for use in Spain when you are abroad:

Option 1 — Spanish Consulate or Embassy: The consular notaries of Spanish embassies and consulates can grant notarial powers with the same validity as a Spanish notary. Our team drafts the power and advises on the procedure at the consulate in your country.

Option 2 — Local Notary with Apostille: A notary from the country where you reside can authorize the power, apostille it, and translate it if necessary. Its validity in Spain will be subject to it meeting the formal requirements of the Spanish Civil Code.

In both cases, Notaría Online handles the drafting of the power adapted to Spanish legislation and coordinates the necessary procedures.

The total period from the request until receiving the apostilled international notarial power at your address is 10 to 14 calendar days.

The process in phases:

  • Days 1-2: Drafting of the power, translation if necessary, and management of the virtual appointment with the notary.
  • Days 2-3: Videoconference with the notary and granting of the deed.
  • Days 3-5: Obtaining the Hague Apostille (Ministry of Justice).
  • Days 5-14: Sending via international courier to your home.

The shipment is made to any point in the world. For destinations within Europe, the timeframe is usually shorter (10-12 days). For more distant destinations, it can take up to 14 days.

Powers of Attorney

The legalization of signature is a notarial act distinct from the power. In the legalization, the notary certifies only that a signature is authentic and belongs to the identified person, without creating any representation or authorization. The notary does not attest to the content of the document.

The notarial power, on the other hand, authorizes a person to act on behalf of another for one or several specific legal acts.

When is signature legalization needed?

  • Private documents that must be presented to organizations requiring notarial authentication
  • Contracts or assignments of rights that will be used abroad
  • Administrative applications that require a legalized signature

Signature legalization is faster and more economical than a public deed. It can be processed online with the signatory appearing via video call, as provided by Law 11/2023.

Yes. For a person to sell a real estate property on behalf of the owner, a special notarial power of attorney is essential that includes express powers to sell that specific property. A general power may also be sufficient if it expressly includes the power to sell real estate properties.

What the power of attorney must include for selling:

  • Exact registry data of the property (catastral reference, address, volume, folio, and registration)
  • Price or minimum selling price
  • Collection powers (to receive the price and issue a receipt of payment)
  • Complementary powers (to cancel the mortgage if any, deliver possession, make fiscal declarations)

At Notaría Online, we process the power of attorney via video call in 24-48 hours. You only need to send us the simple note of the property and the data of the attorney-in-fact.

Yes, a power of attorney can be revoked at any time by the grantor, unless it is irrevocable by agreement.

Revocation procedure:

  1. Grant a notarial deed of revocation before a notary
  2. Notify the revocation to the attorney (recommendable in a reliable manner: registered mail)
  3. If the power was used for registry inscription or was notified to third parties, it is also advisable to notify said third parties

Automatic extinction of the power: The power extinguishes without the need for revocation in the event of death, declaration of incapacity, or bankruptcy of the grantor or the attorney, unless it is a preventive power.

It is important to act quickly when you want to revoke a power to prevent the attorney from carrying out undesired acts before receiving the notification.

Yes, exactly the same legal value as a power of attorney granted in person.

The Notarial Law, reformed to allow remote notarial actions, establishes that the notary can authorize public documents by identifying the grantor via videoconference with the required technical guarantees.

The process is identical to the in-person one:

  1. The notary verifies the identity of the grantor through the DNI/NIE visualized by camera
  2. The notary reads the document in full
  3. The grantor gives their consent
  4. The notary attests to the signature and the content

The resulting document is a notarial public deed with full validity erga omnes, registrable in registers, accepted by banks, administrations, and courts.

Powers of attorney are indispensable in numerous everyday situations:

  • Real estate purchase and sale: when the owner cannot attend the deed signing
  • Inheritance management: so that an heir can manage the process on behalf of all
  • Banking procedures: to operate accounts, contract or cancel financial products
  • Representation in judicial proceedings
  • Management of properties in Spain from abroad
  • Procedures before the Administration: Tax Agency, Social Security, Municipalities
  • Signing of rental contracts
  • Corporate acts: general meeting, capital increase, etc.
  • Dependency planning: preventive power for cases of incapacity

Notarial powers are classified according to their scope:

  • General power: authorizes the attorney-in-fact to act in any matter on behalf of the principal (patrimonial, personal, judicial, etc.).
  • Special power: limited to a specific act: selling a specific property, signing a specific contract, representing in a specific lawsuit.
  • Power for lawsuits: to act in judicial and arbitral proceedings.
  • Banking power: to operate accounts, contract financial products, etc.
  • Preventive power: for the case of future incapacity of the principal (widely used in dependency planning).
  • Irrevocable power: in specific cases, it cannot be revoked unilaterally.

The choice of the appropriate type depends on what the power is needed for. Our team advises on the most suitable modality in each case.

No, it is sufficient for the principal or principals who grant the power to attend the signing.
Yes, in many cases, more than one agent is designated in a notarial power of attorney. You can specify whether the agents must act jointly or if they have the authority to act independently. It is important to clearly describe the instructions and the limits of the powers of each agent in the document.
The validity of a notarial power of attorney is limited either by a specific date on which it ceases to be valid, by its revocation, because the grantor loses their mental faculties and becomes incapacitated to grant the revocation of the power, or by the death of the grantor.
To revoke a power of attorney, you must execute a deed of revocation of the power, which is essentially the cancellation of the mandate that you had granted in the original power and notify such revocation to the affected attorneys-in-fact. A good tip is to grant the power that you need to be carried out but not grant the attorney the authority to obtain copies of the power themselves. In this way, once the attorney performs the mandate entrusted to them, it will suffice to retrieve the copy of the power from them, leaving the attorney without said power, thereby avoiding the need to execute a deed of revocation in the future.
A general power of attorney grants broad powers to the attorney-in-fact to act on behalf of the principal in a variety of legal matters. However, a specific power of attorney (also known as a special power of attorney) limits the powers of the attorney-in-fact to act only in specific situations and matters, which are mentioned in the power.  
A power of attorney may be necessary when you cannot be present in person to carry out any act. By granting a power of attorney, you can designate a trusted person to act on your behalf, which is especially useful in situations where you are absent or incapacitated.
A power of attorney is a document that grants authority to a person (called the attorney-in-fact or representative) to act on behalf of another person (called the principal or grantor). A power of attorney can be granted for various purposes, such as carrying out financial transactions, signing contracts, managing properties, or representing the principal in any field. It is also necessary to grant a power when you have to resolve a matter in the courts, granting power to your lawyer and solicitor.

How it works

A notarial act is a public document in which the notary attests to facts, circumstances, or statements, but without necessarily creating or modifying rights as deeds do. Its main function is to provide irrefutable evidence of a reality with full probative value.

The most common types of notarial acts:

  • Notarial act of manifestations: the notary attests to what a person declares (useful in inheritance, commercial, or labor conflicts)
  • Notarial act of requirement: to formally demand someone to fulfill an obligation
  • Notarial act of notoriety: to certify notorious facts (possession, kinship)
  • Notarial act of verification: to certify the state of a property, the content of a contract, or even a web page at a given moment
  • Notarial act of deposit: to deposit documents, money, or objects with legal guarantees

Some notarial acts can be processed with the grantor appearing via videoconference. Consult with our team if your case can be resolved online.

The Law 11/2023, of May 8, on the digitalization of notarial and registrarial proceedings, is the regulation that consolidated and expanded the possibility of carrying out notarial acts remotely in Spain via videoconference.

The most important changes it introduced:

  • Permanent authorization of the signing before a notary via video call for all notarial acts (powers of attorney, wills, donations, corporate deeds, etc.)
  • Regulation of the technical and security requirements for remote identification
  • Express recognition of the full legal validity of acts granted via videoconference, with the same effects as in-person signing
  • Digitalization of communications between notaries, registries, and public administrations

In practice, it means that any person, from anywhere in the world, can grant a public deed or a notarial power of attorney before a Spanish notary without leaving home.

Yes, it is completely legal. Notarial proceedings by videoconference are expressly permitted in Spain by:

  • The Law 11/2023, of May 8, on the digitization of notarial and registry proceedings and communication acts
  • The previous modifications to the Notarial Law and its Regulations

The notary must:

  • Verify the identity of the grantor by viewing the DNI/NIE via camera
  • Read the document in full
  • Ensure that the grantor understands the content and gives their consent freely
  • Attest to the signature in real time

The resulting document has exactly the same validity as one granted in person: it is a public deed with all its legal effects.

The technical requirements are minimal. You only need:

  • Device with a camera: laptop or desktop computer with a webcam, tablet or smartphone
  • Microphone: integrated into the device or with headphones that have a microphone
  • Stable internet connection: minimum 5 Mbps upload speed
  • Updated browser: Chrome, Firefox, Safari or Edge

It is not necessary to install any special software. The videoconference is carried out through standard platforms that function directly in the browser.

Before the appointment, our team performs a technical test with you to ensure that everything works correctly.

The deadlines vary depending on the type of procedure:

  • Notarial powers: 24-48 hours
  • Donations: 48 hours
  • Incorporation of a Limited Company: 7 hours (CIRCE system) or 2-3 days (ordinary process)
  • Mortgage cancellation: 2-4 weeks (depending on the bank's efficiency)
  • Sales and purchases: variable, according to the agreement between the parties
  • International powers: 10-14 calendar days including delivery to the address
  • Inheritances: 2-4 months (full process)

Our objective is always to minimize the timelines without compromising the client's legal security.

The identity verification in notarial signing by videoconference follows a rigorous process:

  1. Presentation of DNI/NIE or passport: the grantor shows their identity document in front of the camera so that the notary can see it clearly.
  2. Data verification: the notary compares the data from the document with that on record in the file.
  3. Facial recognition: the notary verifies that the person in front of the camera matches the photograph in the document.
  4. Verification questions: the notary may ask questions to confirm the identity.

If the notary has any doubt about the identity, they may request additional documentation or deny the granting, just as in an in-person signing.

Mortgage Cancellation

Legally it is not mandatory, but it is highly recommended. When you finish paying the mortgage, the bank gives you the certificate of zero debt, but the mortgage remains registered in the Property Registry with all its legal effects until it is formally canceled.

Consequences of not canceling it:

  • When selling the property, the buyer will see the mortgage in the Registry and will demand its prior cancellation (or retention of the price to cancel it)
  • It is impossible to apply for a new mortgage on that property without canceling the previous one
  • In general, any operation on the property becomes complicated

When does the mortgage prescribe? Mortgages prescribe after 20 years from the due date of the last amortization installment, if the enforcement action has not been exercised. But this period is very long to wait.

The costs of the mortgage cancellation in the registry are:

  • AJD (Documented Legal Acts): Exempt since 2018 for mortgage cancellations. You do not have to pay this tax.
  • Notarial fees: Regulated by tariff. For a mortgage between 100,000 and 200,000 euros, notarial fees usually range between 90 and 150 euros.
  • Property Registry: Between 24 and 90 euros, depending on the mortgage capital.
  • Management costs: If you contract the management with the bank, it may charge between 300 and 1,000 euros. With Notaría Online, the process is more economical.

In total, the cost of canceling the mortgage on your own (without using the bank's agency) usually ranges between 150 and 350 euros.

Yes, the bank is required to participate in two aspects:

  1. Issue the zero debt certificate: a document that proves the mortgage is completely paid. The bank is obligated to provide it free of charge within 7 business days from the request.
  2. Sign the cancellation deed: a bank representative must appear before a notary (in person or via videoconference) to execute the cancellation deed.

However, you can choose the notary where the deed is executed. You are not required to use the bank's notary or agency, which can result in significant savings.

Our team coordinates with the bank to obtain the certificate and the representative's schedule for the notarial signing.

Donations

The donee (who receives the donation) pays the Inheritance and Donations Tax (ISD). Taxation varies greatly by autonomous community:

  • Communities with high deductions: Madrid (99%), Cantabria (100% among direct relatives), Balearic Islands, Canary Islands — donations between parents and children have a minimal fiscal cost.
  • Communities with medium taxation: Galicia, Castile and León, Andalusia — partial deductions based on kinship and amount.
  • Communities with higher taxation: Catalonia, Valencian Community, Aragon — higher rates although with some reductions.

The general rate ranges between 7.65% and 34% depending on the value donated, the kinship, and the pre-existing assets of the donee.

Consult with our team to calculate the exact tax burden according to your autonomous community.

The online donation process with Notaría Online is completed in approximately 48 hours from the receipt of the complete documentation:

  • Day 1: Receipt of documentation, analysis of the situation, and drafting of the deed by our legal team.
  • Day 2: Videoconference with the notary and signing of the deed by the donor and donee.

The subsequent procedures (settlement of the donation tax and registration if there are real estate properties) take additional time, usually 2-4 weeks.

Money donations (manual donations) do not require a notarial deed according to article 632 of the Civil Code. They are perfected with the simple delivery of the money.

However, it is highly recommended to formalize them before a notary when:

  • The amount is significant
  • One wants to leave authentic evidence for future inheritances (the donation may count as an advance on the legitimate portion)
  • One wants to document the origin of the money for the Tax Authority
  • The donee needs to justify the origin of the funds before the bank

Donations of real estate do require a notarial deed obligatorily (art. 633 CC), under penalty of nullity.

Yes. Donations made during one's lifetime can affect the distribution of future inheritance in several ways:

Collation: Forced heirs (children and descendants) who receive a donation during the donor's lifetime must "collate" it (count it as an advance on their inheritance) unless the donor has expressly dispensed them from it in the deed.

Reduction of inofficious donations: If lifetime donations harm the legitimate share of forced heirs, they can demand the reduction of such donations to cover their legitimate portion.

At Notaría Online, we advise on how to structure donations to minimize future conflicts in the inheritance.

A donation is an act whereby a person (donor) transfers goods, money, or resources to another person, organization, or entity (beneficiary) without expecting compensation in return.
Donations are an effective means to transfer assets, particularly in Spain where the tax quota can be significantly reduced in many autonomous communities. This method allows families to carry out a secure and economical transfer of patrimony from parents to children. By donating, not only is a lower tax cost guaranteed in the present, but it also avoids the uncertainty of future fiscal obligations associated with inheritances. It is a legal and fiscal strategy that ensures the benefit of both the donors and the beneficiaries.

General

Yes, many notarial procedures and company formations can be carried out remotely through Notaria-Online. Although some processes may require physical presence, most services are designed to be accessible from anywhere, offering convenience and efficiency to international entrepreneurs.
Yes, all online notarial procedures carried out by Notaria-Online comply with Spanish legislation and are fully valid. Services such as wills, notarial powers of attorney, real estate sales and purchases, and inheritances are managed with maximum security and confidentiality, ensuring their legal validity.
The Notaria-Online express companies service allows for the incorporation of a company in just 7 hours, thanks to its status as a PAE Point and the use of the CIRCE system. This service eliminates traditional bureaucratic procedures, reduces costs, and offers an ideal solution for entrepreneurs who need immediate operability.
The CIRCE system (Center for Information and Network for Company Creation) is a digital platform that allows managing all necessary procedures for the creation of companies electronically. Notaria-Online uses CIRCE to expedite processes such as the management of the Single Electronic Document (DUE), procedures before the AEAT and Social Security, and registration in the Commercial Register, offering a fast and efficient service.
A Point of Attention to the Entrepreneur (PAE) is an office certified by the Spanish Ministry of Industry, Commerce and Tourism that simplifies the procedures for the creation of companies and the registration of self-employed individuals. As a PAE Point, Notaria-Online offers comprehensive advisory services, electronic processing through the CIRCE system, and the possibility of incorporating companies in just seven hours, reducing time and costs.
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