Probate in Spain: what happens to Spanish property when the owner dies

Probate in Spain vs UK probate

Probate in Spain works differently from the UK. In England and Wales, executors apply to the Probate Registry for a grant, then deal with the estate. In Spain, there's no grant: the heirs themselves accept the inheritance in a public deed before a notary, and that deed is what the Land Registry, banks and tax offices rely on. Executors (albaceas) exist in Spain but are less central than in the UK.

Which country's law decides who inherits is a separate question. Under the EU Succession Regulation (650/2012), which Spanish notaries apply, the law of the deceased's last habitual residence normally governs, unless they chose the law of their nationality in their will. For a British owner who lived in the UK, that usually means English or Scottish law decides who inherits the Spanish home, while Spanish procedure and Spanish tax still apply. See our guide to a Spanish will for why a separate Spanish will makes this far easier.

Inheriting property in Spain: the documents

Inheriting property in Spain starts with three documents, and the notary won't proceed without them.

Certificado de defunción

The death certificate. If the death happened in Spain, it's issued by the Spanish Civil Registry. If it happened in the UK or Ireland, you'll need the local certificate with an apostille and an official (sworn) translation into Spanish.

Certificado de últimas voluntades

This certificate from the Ministry of Justice's General Registry of Last Wills shows whether the deceased made a will in Spain, when and before which notary. According to the Ministry of Justice, it can't be requested until 15 working days after the death. You apply online, in person or by post, pay the fee on form 790 (code 006), and for postal or in-person requests attach the death certificate. Ask for the life-insurance certificate (certificado de contratos de seguros de cobertura de fallecimiento) at the same time; it shows whether the deceased had Spanish life cover.

Copia del testamento

If the certificate shows a Spanish will, request an authorised copy (copia autorizada) from the notary who holds it. The notary needs the death certificate and the últimas voluntades certificate. If there's only a UK will, the Spanish notary will generally need it with an apostille and sworn translation, and may ask for evidence of the English law that applies.

What happens to property in Spain when the owner dies without a will

When the owner dies without a will, the heirs need a declaración de herederos: a formal declaration of who inherits. For relatives, it's now done by a notary, usually in the deceased's last Spanish residence or where the assets are, based on family documents (birth and marriage certificates) and two witnesses. It takes longer and costs more than working from a will, and if UK intestacy rules apply, the notary must be shown what those rules say. A Spanish will avoids most of this.

The aceptación de herencia deed

The escritura de aceptación y adjudicación de herencia is the deed in which the heirs accept the inheritance and share out the assets. It's signed before a Spanish notary and lists each asset (the property by its referencia catastral and registry details, bank accounts, vehicles), its value, and who receives what.

• NIE for heirs: every heir signing needs an NIE.
• From abroad: heirs who can't travel usually sign a power of attorney at home, apostilled, so a representative can sign for them.
• Valuations: the value declared affects inheritance tax. Since 2022, Spain uses the Catastro's reference value as the minimum tax base for property where one exists.
• Debts: heirs can accept a beneficio de inventario (limiting liability for the deceased's debts to the value inherited) or renounce. Take advice if there are debts or a mortgage.

Inheritance tax: Modelo 650 and the 6-month deadline

Spanish inheritance tax (Impuesto sobre Sucesiones) must be filed within six months of the death, under art. 67 of the tax's regulations (Real Decreto 1629/1991). Heirs can request an extension of another six months (art. 68), but only within the first five months; if the office doesn't answer within a month, it's treated as granted. Late-payment interest runs on the extension period.

Where you file depends on residence. If the deceased was non-resident in Spain, heirs generally file Modelo 650 with the Agencia Tributaria; if the deceased was resident in a Spanish region, the regional tax agency handles it. The rate, allowances and reliefs depend on the region and the heir's relationship with the deceased, and can range from almost nothing to a large bill. See our inheritance tax in Spain guide for the regional rules, and remember that the UK may also charge Inheritance Tax on the same property, with relief for Spanish tax paid.

Plusvalía, the Land Registry and the Catastro

After the inheritance tax, three steps finish the transfer.

1. Plusvalía: the municipal tax on the increase in land value. For transfers on death the return is due within six months, extendable to one year at the heirs' request (TRLRHL art. 110.2). If there was no increase in value, no tax is due. See our plusvalía guide.
2. Registro de la Propiedad: present the deed, with proof of the tax filings, to the Land Registry where the property is. Until it's registered in the heirs' names, selling or mortgaging is difficult. Check the result on a fresh nota simple.
3. Catastro: the change of owner is usually passed to the Catastro by the notary or registry; confirm it has happened so that IBI (property tax) bills go to the right person.

Then update the utility contracts, the community of owners and the direct debits. Non-resident heirs who keep the property must also file annual non-resident income tax on it. If you later sell, see selling property in Spain.

Before accepting, it's worth knowing exactly what you're inheriting: registered charges, community debts or unlicensed extensions all pass to the heirs. Enter the address or referencia catastral in our property check and we'll reply by email.