Inheritance Law & Wills

We provide comprehensive legal advice and assistance with both the planning and drafting of your will and the administration of estates in Spain. Upon request, we prepare wills in several languages, taking into account the particularities of cross-border successions and the applicable inheritance and tax rules in each case.

As a general rule, the entire administration of an estate in Spain can be carried out without the need for you to travel to Spain in person. On the basis of an appropriate power of attorney, we can represent you before notaries, banks, Land Registries, tax authorities and other bodies, and take care of the necessary formalities on your behalf. This allows heirs residing abroad in particular to handle an estate conveniently and efficiently from a distance.

Our services in this area are divided into:

A) Estate planning, choice of applicable inheritance law and wills

B) Administration of an international estate involving assets or heirs in Spain.

A) Estate planning, choice of applicable inheritance law and wills

During the initial consultation on inheritance and wills, we can analyse your specific situation from both a legal and tax perspective. Please note that the initial consultation is included in the fee if you instruct us to prepare a will or administer an estate and is therefore only invoiced if you do not subsequently instruct us to provide those services.

Topics: Estate administration, wills in Spain, Inheritance Tax, choice of applicable inheritance law, etc.

Adviser: depending on the matter and availability.

Fees: €120 + VAT – Duration: 45 min.

[ book an appointment ] - by telephone: Please provide us with your telephone number and we will contact you.

[ book an appointment ] - in person at our office in Málaga. 

[ book an appointment ] - via TEAMS: We will send you an invitation to the meeting by email. No software installation is required. 

B) Administration of an international estate involving assets or heirs in Spain.

I. Introduction

The administration of an estate may require various legal, notarial, land registry and tax-related steps, particularly where the estate includes assets located in Spain or where one of the heirs resides abroad. Among other matters, it is necessary to identify the assets and rights forming part of the estate, prepare the documentation required for the acceptance and distribution of the estate, and file and pay the corresponding taxes within the statutory deadlines.

Against this background, our service is designed to provide comprehensive advice and assistance throughout the entire estate administration process in Spain: from the initial review of the documentation and asset situation, through the formal acceptance and distribution of the estate, to the filing of the corresponding tax returns and payment of taxes and, where applicable, the subsequent registration of the assets in the names of the heirs.

For the purposes of the required administrative formalities and determining the competence of the various Spanish tax authorities —state or regional—, it is essential to establish whether the estate has an international element. This service is specifically intended for international estates An estate is considered international in particular where at least the deceased or one of the heirs is treated as a non-resident in Spain for tax purposes. If, by contrast, both the deceased and all heirs were resident in Spain, please refer to our separate service for domestic estates.

II. Scope of the engagement

Please use the following table to check whether your case qualifies as an international estate. If it is a domestic estate, please refer to our specific engagement agreement for such cases. 

TAX ANALYSIS AND PLANNING ONLY

If you would like to obtain a tax simulation before an inheritance occurs, in order to understand the expected tax burden for the heirs and assess possible optimisation opportunities, you may instruct us solely for section 1. The results can then be discussed in a meeting at our office, via Microsoft Teams or by telephone. In addition to the basic fees for section 1, 25% of the general variable fees will be charged in this case. The processing time is 20 working days.

If you would like to obtain a tax simulation before an inheritance occurs, in order to understand the expected tax burden for the heirs and assess possible optimisation opportunities, you may instruct us solely for section 1. The results can then be discussed in a meeting at our office, via Microsoft Teams or by telephone. In addition to the basic fees for section 1, 25% of the general variable fees will be charged in this case. The processing time is 25 working days.

1. Preliminary review of the estate

The preliminary review forms the basis for the tax and administrative handling of the estate and includes in particular:

• • Determination of the tax residence of the deceased.
  • Determination of the tax residence of each heir.
  • Identification of the assets and rights forming part of the estate.
  • Determination of the location of the assets in Spain and abroad.
  • Determination of the competent tax authority.
  • Determination of the applicable state or regional tax rules.
  • Analysis of whether each heir is subject in Spain to unlimited or limited tax liability.
  • Analysis of possible allowances, reductions and other tax reliefs.
  • Analysis of applicable double taxation treaties or other mechanisms designed to avoid international double taxation, where applicable.
    Analysis of international treaties or other mechanisms for avoiding international double taxation, where applicable.
  • Drafting of a notarial power of attorney for representation and administration for each heir. The power of attorney may be executed in Spain or before a foreign notary.
    Drafting of a notarial power of attorney for each heir. The power of attorney may be executed in Spain or before any foreign notary.

2. Preparation of documentation

As part of the estate administration, the required documentation will be reviewed and, where agreed, the procurement of Spanish documents will be coordinated. The required documentation may include, in particular, the following:

• • Death certificate.
    
  • Certificate from the Spanish Central Register of Wills.
  • Will.
  • Certificate of succession or declaration of heirs, where required.
  • Bank certificates showing account balances and assets as at the date of death.
  • Title deeds for real estate.
  • Reference values and other tax valuation bases.
  • Documentation relating to vehicles, company shareholdings, insurance policies and other assets.
  • Evidence of debts, charges and other liabilities of the estate.
  • Documentation relating to assets located outside Spain.
  • Tax residence certificates.
  • Spanish Foreigner Identification Number (NIE) for heirs who are not resident in Spain (additional fees per NIE are set out below). 

3. Filing Spanish Inheritance Tax

The tax-related administration of the estate includes in particular:

• • Determination of the estate assets relevant for tax purposes.
  • Tax valuation of the assets and rights.
  • Calculation of household contents, where relevant for tax purposes.
  • Determination of deductible charges, debts and expenses.
  • Calculation of the share of the estate attributable to each heir.
  • Application of the relevant allowances and reductions.
  • Calculation of the applicable tax rate and, where relevant, the applicable multiplier coefficients.
  • Application of the relevant regional tax rebates.
  • Consideration, where applicable, of a possible credit for inheritance tax paid abroad in order to avoid double taxation.
  • Preparation of the required tax returns and self-assessments.
  • Electronic filing with the competent Autonomous Community or with the Spanish State Tax Administration Agency (AEAT).
  • Provision of filing receipts and, where applicable, payment documentation.
    

4. Subsequent administration of the estate

Following the tax filing process, additional steps may be required in relation to real estate and other assets located in Spain. We can take care of: 

• • Preparation or review of the notarial deed of acceptance and distribution of the estate.
  • Coordination with the notary.
  • Filing of the documentation with the Spanish Land Registry.
  • Registration of the change of ownership of real estate.
  • Liaison and communication with banks and financial institutions.
  • Release and allocation of bank accounts and other financial assets.
  • Communication with homeowners’ associations.
  • Cadastral updates and changes of ownership.
  • Review of other tax obligations arising from the estate and, where applicable, a final consultation, in order to provide information on the heirs’ future tax obligations (rental and use of real estate in Spain and, where applicable, Form 210), Wealth Tax, Income Tax, etc.

5. Our services for international estates

In estates with an international element, the following services may be required depending on the individual case and the scope of the engagement. These services are also included in our engagement.

• • Analysis of the tax residence of the deceased and the heirs
    
  • Coordination with tax advisers, lawyers or other professionals in the country of residence of the deceased or the heirs.
  • Review of foreign deeds and documents in German or English.
  • Coordination of certified or sworn translations.
  • Review and, where applicable, coordination of a European Certificate of Succession for use in Spain.
  • Review and coordination of notarial powers of attorney executed abroad.
  • Analysis of potential international double taxation.
  • Coordination between the Spanish Inheritance Tax return and, where applicable, returns to be filed abroad.

Our services:

 Initial inheritance consultation (A, D3)

 Engagement agreement – International estates