Inheriting property in Spain as a foreigner: wills, probate and inheritance tax in Andalucía

When a foreign owner of a home in Andalucía dies, three questions arrive at once: which country’s law decides who inherits, what must be done in Spain before the heirs can use or sell the property, and how much Spanish inheritance tax is due. The answers depend on where the deceased lived, what their will says and where each heir lives. This guide sets out the rules in force on 8 October 2026 for British, Scandinavian, Dutch, German and American families with property on the Costa del Sol, in Seville or in Cádiz.

Which law governs the succession

Habitual residence is the starting point

Spain applies the EU Succession Regulation (Regulation (EU) No 650/2012) to everyone who died on or after 17 August 2015. Under Article 21, the whole succession is governed by the law of the country where the deceased had their habitual residence at death, unless they were manifestly more closely connected with another country.

A British or Dutch owner who had moved permanently to Marbella and made no choice of law will therefore usually have their entire estate, including assets abroad, governed by Spanish law. Someone who lived in Oslo or Hamburg and used Spain for holidays will usually be governed by the law of their home country.

Choosing the law of your nationality

Article 22 allows a person to choose, in a will, the law of a country of which they are a national. The choice must be express or clearly shown by the terms of the will, and the chosen law then governs the whole estate, wherever the assets are. A German national living in Seville can choose German law; a Swede living in Estepona can choose Swedish law. Under Article 83(4), a will made before 17 August 2015 in accordance with the law of the testator’s nationality is treated as a choice of that law.

British and American owners: third-country nationals

The United Kingdom never took part in the Regulation, and Denmark and Ireland are not bound by it. That does not change what happens in Spain. Article 20 says the law designated by the Regulation applies whether or not it is the law of an EU Member State, so Spanish notaries and registrars apply it to British, American and Danish nationals like anyone else.

Two points need care. First, the UK and the US each have several legal systems, and Article 36 of the Regulation decides which one a reference to «UK law» or «US law» points to. A will should name the system precisely, for example the law of England and Wales or the law of the State of New York. Second, if a British or American national lived outside the EU and made no choice, Article 34 lets Spain follow a referral back from that country’s own conflict rules. English conflict rules have traditionally sent land to the law of the place where it lies, which can bring the Spanish home back under Spanish law. An express choice of law in the will removes this uncertainty.

Forced heirship: Spanish law against foreign law

Andalucía has no regional civil law, so where Spanish law governs, the Civil Code applies. It reserves part of the estate for close relatives (the legítima):

Who survives	Reserved share under the Civil Code
Children or other descendants	Two thirds of the estate. One of those thirds (the mejora) can be allocated freely among descendants. The remaining third is free.
Parents or ascendants, with no descendants	One half, or one third if they inherit alongside the surviving spouse.
Surviving spouse (not separated)	A life interest (usufruct): over the mejora third if there are descendants, over half if there are ascendants, over two thirds if there are neither.

Foreign laws differ. English law allows broad freedom of testation, while Dutch, German and Scandinavian laws have their own compulsory shares. If a foreign law applies, by choice or by residence, it decides the shares. Article 35 lets a Spanish authority refuse a foreign rule only if it is manifestly incompatible with Spanish public policy, so a parent intending to leave children little or nothing should take specific advice before relying on a choice of foreign law.

Should you make a Spanish will?

A foreign will can be used in Spain, but it needs an apostille where required, a sworn translation and evidence of the foreign law, and the notary or the Land Registry may ask for more, such as an English grant of probate. A Spanish notarial will is usually quicker to use: it is recorded in the Spanish Registry of Wills and the notary holds the original.

A Spanish will can coexist with one made in your home country if the two are drafted together:

• Each will should cover only its own assets, or the two should be clearly coordinated. Under Article 739 of the Civil Code a later valid will revokes an earlier one unless it says otherwise, and many foreign standard wills contain a general revocation clause.
• The choice of law, executors and guardians should be the same in both.
• Any later will or codicil, in any country, should be checked against the others.

The Spanish probate process, step by step

Spain has no court probate in the British or American sense. For Spanish assets, the estate is normally settled before a notary:

1. Death certificate. A literal certificate from the Spanish Civil Registry if the death occurred in Spain. A certificate from another EU Member State is exempt from apostille under Regulation (EU) 2016/1191; one from the UK, the US or Norway needs an apostille under the 1961 Hague Convention. Documents not in Spanish normally need a sworn translation.
2. Certificate from the Registro General de Actos de Última Voluntad. It shows whether the deceased made a will in Spain and before which notary, and cannot be requested until 15 working days after the death. The certificate of life insurance with death cover is requested the same way.
3. Copy of the will. An authorised copy of the last Spanish will, or the foreign will with apostille, translation and evidence of the foreign law. With no will, the heirs obtain a declaration of heirs, which for relatives is made before a Spanish notary.
4. NIE for every heir. Each heir, resident or not, needs a Spanish tax identification number. The Land Registry will not register a deed without the tax numbers of all the parties.
5. Inventory and valuation of Spanish assets and debts. Spanish banks generally release funds only after inheritance tax is paid, although they may issue a cheque to the tax authority to pay the tax itself.
6. Deed of acceptance and allocation of the inheritance (escritura de aceptación y adjudicación de herencia) signed before a Spanish notary. Heirs who will not come to Spain can sign through a power of attorney granted before a notary in their own country (with apostille) or at a Spanish consulate.
7. Taxes: inheritance tax and the municipal plusvalía, explained below.
8. Land Registry. The deed is registered at the Registro de la Propiedad where the home is located, once inheritance tax has been dealt with and the plusvalía return filed.

Heirs of someone who lived in another EU Member State can use a European Certificate of Succession issued there, which is a valid title for registration in Spain. British, American and Danish authorities cannot issue one.

Deadlines

Step	Deadline
Spanish Registry of Wills certificate	From 15 working days after death
Inheritance tax return and payment	Six months from the date of death
Extension of inheritance tax deadline	Request within the first five months; adds six months, with late-payment interest from the end of the sixth month
Plusvalía municipal (inheritances)	Six months from death, extendable to one year at the taxpayer’s request

The Spanish clock does not wait for probate abroad. If foreign formalities are slow, request the extension in time.

Inheritance tax in Andalucía

Who files, and where

Spanish inheritance tax (Impuesto sobre Sucesiones y Donaciones) is charged on each heir’s own share. Heirs resident in Spain are taxed on everything they inherit, wherever it is. Non-resident heirs are taxed only on assets in Spain.

• If the deceased lived in Andalucía and the heir is resident in Spain, the return goes to the Andalusian Tax Agency under Andalusian rules.
• If the heir or the deceased was not resident in Spain, the return goes to the State Tax Agency (AEAT) on form 650. The heir can still apply Andalusian rules if the deceased lived in Andalucía or, where the deceased lived abroad, if the largest part by value of the Spanish assets is in Andalucía.

Non-residents now have the same regional rules

Until 2014, non-residents could only apply the less generous state rules. On 3 September 2014 the Court of Justice of the European Union held, in case C-127/12, Commission v Spain, that this breached the free movement of capital. Spain amended the law from 1 January 2015, but only for residents of the EU and the EEA. In 2018 the Spanish Supreme Court extended the same reasoning to residents of non-EU countries, and since 11 July 2021 (Law 11/2021) the statute gives the right to all non-residents. British, American and Norwegian heirs are in the same position as German or Dutch heirs.

The Andalusian reliefs for close family

For deaths from 1 January 2022, Andalusian Law 5/2021 provides:

Heir	Allowance	Multiplier	Relief on the tax
Group I: descendants under 21	€1,000,000	1.0	99%
Group II: descendants aged 21 or over, spouse, parents and other ascendants	€1,000,000	1.0	99%
Group III: siblings, nephews and nieces, uncles and aunts, in-laws	€10,000	1.5	None
Group IV: cousins, more distant relatives and unrelated persons	None	1.9	None

The progressive scale runs from 7% to 26%. A 99% reduction can also apply to the deceased’s main home when it passes to the spouse, ascendants or descendants and is kept for three years, subject to its conditions. A partner registered in the Andalusian register of unmarried couples, or an equivalent register of another public administration, is treated as a spouse; an unregistered partner falls into Group IV.

Two illustrations

These are arithmetic examples only, ignoring other reliefs and debts. A child inherits a share worth €600,000: after the €1,000,000 allowance, no tax is due. A child inherits €1,500,000: the taxable base is €500,000, the scale gives €99,620, and the 99% relief brings the tax to €996.20. A sibling inheriting €300,000 has no 99% relief: the base is €290,000, the scale gives €51,420 and the 1.5 multiplier takes the tax to €77,130.

How the property is valued

Spanish real estate is valued at its Cadastre reference value (valor de referencia) on the date of death, unless the heirs declare more. That value can only be challenged through the tax assessment itself. Your home country may also tax the inheritance, and Spain credits foreign inheritance tax only to heirs resident in Spain.

Plusvalía municipal after the 2021 reform

The municipal tax on the increase in value of urban land (IIVTNU, or plusvalía) is also due on death, and the heir pays it. After the Constitutional Court struck down the old method in October 2021 (judgment 182/2021), Royal Decree-law 26/2021 introduced these rules:

• No tax is due if the land has not increased in value between the deceased’s acquisition and the death. The comparison uses the value in the deeds, or the value verified by the authorities if higher; on death, the value declared for inheritance tax. Only the land portion counts.
• The taxpayer pays on the lower of the objective method (cadastral land value multiplied by a coefficient set by the town hall within legal maximums, which are updated periodically) and the real gain.
• Town halls may grant up to a 95% reduction for inheritances by descendants, spouses and ascendants. Whether it applies depends on the tax ordinance of Marbella, Seville, Cádiz or wherever the home is.

Selling the inherited home as a non-resident

• The buyer must withhold 3% of the price and pay it to the AEAT within one month of the sale, on account of the seller’s tax.
• The seller files a non-resident return within three months after that month ends, paying the difference or claiming back the excess.
• The gain is taxed at 19%. The acquisition value of inherited property is the inheritance tax value, so a sale soon after death at a similar price may produce little or no gain.
• The sale triggers a new plusvalía, payable by the seller.

Buyers and their banks expect the heirs to appear as registered owners, so the inheritance should be registered before the home is marketed. Our property lawyers in Spain handle the sale and the tax filings together.

Document checklist

Document	Where it comes from	Notes
Death certificate	Civil Registry of the country of death	Apostille if from outside the EU; sworn translation if not in Spanish
Certificate of last wills	Registro General de Actos de Última Voluntad	From 15 working days after death
Certificate of life insurance with death cover	Ministry of Justice	Requested the same way
Authorised copy of the Spanish will	Notary holding the original	Named on the certificate of last wills
Foreign will, if it governs	Home country	Apostille where required, translation, evidence of foreign law, any grant the notary requests
Declaration of heirs, if no will	Spanish notary or competent foreign authority	Or a European Certificate of Succession
Passports and NIE of all heirs	Spanish police or consulate (NIE)	Needed for the deed and registration
Title deed and land registry extract	Notary and Registro de la Propiedad	Identifies the property and any mortgage
Cadastre reference value and IBI receipt	Cadastre and town hall	For inheritance tax and plusvalía
Bank certificates at date of death	Spanish banks	Balances of all Spanish accounts
Power of attorney	Notary abroad (with apostille) or Spanish consulate	Should cover accepting the inheritance and, if relevant, selling

Frequently asked questions

Do I pay inheritance tax in Andalucía if I inherit from my parent as a non-resident?

A return must be filed, but the Andalusian rules apply to non-resident heirs. Children and spouses have a €1,000,000 allowance and a 99% relief on the resulting tax, so in many family estates the tax is zero or very small.

Is a UK or US will valid for a home in Spain?

Generally yes, if it is formally valid. It will need an apostille, a sworn translation and evidence of the foreign law, and the notary may ask for documents such as a grant of probate. A coordinated Spanish will usually makes the Spanish part simpler.

Can a British citizen living in Spain avoid Spanish forced heirship?

A British national can choose, in a will, the law of the part of the UK they are connected with to govern the whole estate. Without that choice, someone habitually resident in Andalucía will normally be subject to Spanish forced heirship.

How long do heirs have to pay inheritance tax in Spain?

Six months from the date of death. A further six months can be requested within the first five months, with late-payment interest for the extra period.

Do I need an NIE to inherit property in Spain?

Yes. Every heir needs a Spanish tax identification number, or the inheritance deed cannot be registered at the Land Registry.

What happens when a non-resident heir sells the inherited property?

The buyer withholds 3% of the price and pays it to the tax authority. The heir then declares any gain, taxed at 19%, using the inheritance tax value as the acquisition cost, and claims back any excess withheld.

How we can help

Peralta Rojas Abogados advises foreign families on inheritances throughout Spain, in English and Spanish, with meetings in Seville, Marbella and Cádiz by appointment and by video call. Our Costa del Sol property lawyers, our team for Cádiz and the Costa de la Luz and our English-speaking lawyers in Seville can handle the whole process, and heirs can sign through a power of attorney. In a first meeting we review the wills, the deceased’s residence and nationality, the heirs and their tax residence, and the Spanish assets, and we then send a written quote.