1. What you need to know about
Inheritance
In Spain
With a Spanish Will
www.myadvocatespain.com

2. Legal Note - It should be remembered that the application of Spanish law varies considerably according to region and the circumstances
of each individual and so this report can be treated as a general guide only and not as a substitute for qualified legal advice regarding
any particular situation. Responsibility for acting on foot of this guide alone is entirely personal and no liability can be accepted by
myAdvocate Spain. To get advice on your specific situation from expert legal practitioners in Spain please see the end of the guide.
Claiming an Inheritance in Spain
With a Spanish Will
Dealing with the death of a spouse or other family member is a difficult time to have to deal with
administrative matters but unfortunately the law insists that they be dealt with and failure to do so can
be a costly experience in Spain. Spanish law stipulates that any taxes that are due to be paid as a result
of receiving an inheritance must be paid within six months of the date registered on the death
certificate. If this is not complied with then penalties are charged and interest begins to accrue.
According to Article 27.2 of the 'Ley General Tributaria' the charges for late payment of Inheritance
Tax are as follows:
• within 3 months of the deadline – 5% surcharge
• within 6 months of the deadline – 10% surcharge
• within 12 months of the deadline – 15% surcharge
• > 12 months since deadline – 20% surcharge.
In the first three scenarios, the surcharge is a percentage of the amount payable alone. In the last
scenario where 12 months have elapsed since the deadline, interest also becomes payable, currently at a
rate of 4.75%.
So, it can readily be seen that it is certainly in our best interests to get all of the legal issues connected
with an inheritance in Spain resolved as soon as possible. But where do we start?
Three separate situations can be identified and each will be looked at in separate reports:
• Claiming an inheritance under a Spanish will
• Claiming an inheritance under a foreign will
• Claiming an inheritance where there is no valid will
1

3. Claiming an inheritance under a Spanish will
Being the most straight-forward we will start where a will has been drawn-up in Spain and in
accordance with the legal provisions for creating a valid will.
1. The first thing that must be done is to obtain the Death Certificate (Certificado de
Defunción ). If death occurred in Spain then this can be obtained from the Civil Registry
(Registro Civil) where the death occurred. The address of the local Registro Civil can be
found by going to: Registro Civil .
If the testator died outside Spain then a death certificate must be obtained from the relevant
authority in that state. For example, if the testator died in England or Wales, information on
obtaining a death certificate can be requested:
In England or Wales: https://www.gro.gov.uk/gro/content/certificates/default.asp
In Northern Ireland: http://www.nidirect.gov.uk/gro
In Scotland: http://www.gro-scotland.gov.uk/famrec/bdm.html
and in the Republic of Ireland: http://www.birthsdeathsmarriages.ie/
Please note that if the Death Certificate is not written in Spanish then it must be translated
and legalised i.e have the Apostille stamp attached. It can then be used as an equivalent to
the Spanish 'Certificado de Defunción'.
2. With the Certificado de Defunción or legalised Death Certificate arranged then the next step
is to request the Certificado de Registro General de Actos de Última Voluntad (RGAUV).
The RGAUV certificate is issued by the central office for wills and testaments in Madrid
and verifies the existence or otherwise of a Spanish will.
It will be necessary to wait for a period of 15 days from the date when death occurred before
ordering the certificate. If ordering the certificate then there is an administrative charge that
requires completing form 790. It will be necessary to send an original (not a copy) of the
death certificate and it normally takes around 10 days to receive the certificate.
3. It may also be convenient at this stage to acquire any Life Insurance Contract that may exist.
If the life insurance contract was taken out in Spain then it will be registered in the same
place as the RGAUV certificate. If however, as is more likely, the life insurance was taken
out in a country of origin such as the UK or Ireland then the insurance company will have
their own process. This will typically involve sending an original (not a copy) of the death
certificate and completing whatever form the insurance company uses.
2

4. 4. Having the first two certificates on the list allows us to get a Certified copy of the will from
the notary in which the will was signed. This must be an authorised copy and not the simple
copy that a testator would typically take away after signing the will at the notary's office.
The RGAUV certificate will identify the most recent and therefore legitimate will as well as
the notary office in which the will was signed. It is in this notary office that the will is kept
and where an authorised copy can be obtained by presenting the Death Certificate and
RGAUV certificate. The cost is determined by the age and the number of pages in the will.
The persons who are permitted to request this copy are those named in the will as
beneficiaries or as executors of the will.
5. An inventory should be carried-out to determine the final assets of the deceased. To identify
property owned by the deceased is relatively simple where the property is registered on the
local Property Registry and involves requesting a 'nota simple' which will detail the
deceased as the current owner. This can now be done online by going to: Nota Simple .
Should the deceased have had bank accounts or share-holdings then it is necessary to
request a certificate of the value of these on the date of death of the deceased by presenting
the death and RGAUV certificates. Once these certificates have been obtained no money
may be withdrawn from the account as it will be frozen until it has been legally transferred
to the beneficiary.
6. Should the deceased have accumulated debts then these become the responsibility of the
beneficiaries. This liability extends to the personal assets of the beneficiary should the
proceeds of the inheritance not be sufficient to cover them. This may be important if
inheriting a property that is in significant negative-equity. So it can be important to consider
whether it is worth accepting an inheritance. Such acceptance can be tacit and so it is
advisable to formally reject the inheritance.
7. On the basis of the inventory previously carried-out, a 'manifestación de herencia' is drawn-
up which is a list of the assets and their valuations as well as any debts and obligations. A
'cuaderno particional' is then drafted which, following the provisions of the will, stipulates
how the assets are to be distributed and any debts satisfied. In certain cases this document
may be drawn-up privately, for example where there is only one sole heir or where the asset
to be inherited is a property which is not to be divided for the time being. Otherwise, the
document must be drawn-up publicly in the presence of a notary.
8. Once the 'cuaderno particional' has been drawn-up then it is necessary to pay any taxes due
under the inheritance. In Spain the liability for inheritance tax depends on the existing
wealth of the beneficiary and the proximity of their relationship with the deceased. There
are major differences with UK and Irish tax laws and, for example, there is no automatic
exemption for spouses. A major factor determining the tax payable is whether the
3

5. beneficiaries are resident in the province as this can almost eliminate the tax payable. As
this is a major topic in it's own right it is dealt with in a separate free report available from
LPS: 'Inheritance Taxes in Spain'.
9. Once the matter of taxes is out of the way it is then possible to transfer the assets into the
name of the beneficiaries. The exact requirement here depends upon the nature of the asset.
For example, a property should be registered in the name of the beneficiary in the local
Property Registry (typically near or in the town-hall or Ayuntamiento). A car should be
registered at the nearest department of 'Traffico'. Both of these processes will require all of
the standard documentation: in the case of the car - details of the car such as the log book,
mot certificate, as well as the 'cuaderno particional', original (not a copy) death certifcate
etc; in the case of the property you will need to bring the deeds of the property as well as the
death certificate and the 'cuaderno particional'. In both instances you will require original
and copies of your DNI or passport.
In the next report you receive, we shall discuss the major issues regarding claiming an
inheritance under a foreign i.e non-Spanish will.
_____________________
For information on contacting legal experts in the field of inheritance tax law in Spain please go to:
www.myadvocatespain.com
4