Inherited a Property in Spain? What Happens Next

Article from Tomas Ballestero Lawyers, Javea

Tomas Ballestero Lawyers has been advising international buyers and sellers in Spain for over 30 years, from its office in Jávea.

Tel +34 965 79 29 46 · info@lawyerssoliciorsjavea.com · Tomas Ballestero Lawyers 

A parent dies abroad and leaves an apartment in Dénia or a villa in Moraira. The family is grieving, scattered across two or three countries, and nobody knows where to begin. Meanwhile the Spanish bank account is frozen, the community fees keep being charged, and a tax deadline is running that nobody has mentioned.

Here is the sequence, in the order it actually happens.

FIRST, ESTABLISH WHICH LAW APPLIES

Since the EU Succession Regulation came into force, a cross-border estate is governed by the law of the deceased's habitual residence — unless they expressly chose the law of their nationality in a will. This single point decides who inherits, and the answer can differ sharply between a Spanish, French, Belgian, Dutch or British outcome. It is settled at the start, not the end.

THE DOCUMENTS

The death certificate, translated and apostilled where it was issued abroad. The Spanish certificate of last wills (Certificado de Últimas Voluntades), which reveals whether a Spanish will exists and before which notary. An authorised copy of the will. If there is no will, a declaration of heirs must be obtained before anything else can move.

Gathering these takes longer than families expect, particularly when documents must come from another country. It is the part to start immediately.

THE DEADLINE NOBODY MENTIONS

Spanish inheritance tax is due within six months of the death. An extension of a further six months can be requested — but the request must be made before the fifth month has elapsed. Ask on the seventh month and it is refused, and surcharges and interest begin.

This is the single most common avoidable loss we see in inheritance files. The tax itself is frequently modest, while the penalty for silence is not.

How modest depends on who is inheriting. At the time of writing, the Valencian Community applies a 99% relief on the tax for spouses, children, grandchildren and parents. For brothers, sisters, nephews and nieces — blood relatives only, not relatives by marriage — the relief is 25%, and it is due to rise to 50% from June 2027. That last group had nothing at all until recently, which is worth knowing if you are inheriting from a sibling.

There is also plusvalía municipal, payable to the Town Hall on the same timetable.

ACCEPTING THE INHERITANCE

The heirs, or a lawyer acting for them under power of attorney, sign a deed of acceptance and allocation before a Spanish notary. The estate is inventoried, the tax is paid, and only then can the Land Registry record the heirs as owners. Until that entry exists the property cannot be sold, mortgaged, or in practice properly insured. None of it requires the heirs to travel.

THEN, USUALLY, THE SALE

Most international heirs sell. Three points to know before you do:

- If the heirs are non-resident, the buyer withholds 3% of the price and pays it to the tax office on account of your capital gains tax. Where the gain is small or negative, that money is reclaimed — but only if it is claimed, and there is a timetable. The buyer has one month from completion to pay the retention in; the seller then has three months from the end of that month to file the return declaring the gain and asking for the excess back. In practice, four months from the day you sign.
- Your acquisition value is the value declared in the inheritance, which is why declaring it properly at the time matters later.
- If several heirs inherit shares of one property, all of them must agree to sell. Where one will not, there is a legal route out of the co-ownership, but it is slower and dearer than an agreement reached early. Raise it while the family is still talking.

ONE PRACTICAL POINT

Spanish bank accounts are blocked on death. Direct debits for the IBI, the community and the utilities fail, and arrears build against the property itself. Tell the bank early and deal with the standing charges deliberately rather than discovering them at the sale.

We handle cross-border estates from Jávea, in English, French and Spanish, for British, French, Belgian, Dutch and Scandinavian families across Dénia, Moraira, Benissa, Altea, Pego, Oliva and Valencia. The first consultation is free.

Article from Tomas Ballestero Lawyers, Javea

Tomas Ballestero Lawyers has been advising international buyers and sellers in Spain for over 30 years, from its office in Jávea.

Tel +34 965 79 29 46 · info@lawyerssoliciorsjavea.com · Tomas Ballestero Lawyers 

This article is general information, written in September 2026. Spanish law — and tax rates and time limits in particular — changes, and every case turns on its own facts. It is not legal advice on your situation and no client relationship arises from reading it. Take advice on the specifics before you act.