The acceptance of inheritance in Spain

If the deceased leaves assets in Spain and the estate includes a property, the heir must sign the so-called deed of acceptance of inheritance (escritura de aceptación de herencia) before a Spanish notary in order to be entered as an heir in the Spanish land register. If there are bank assets in a bank account, these will only be paid out once it has been proven that the corresponding inheritance tax declaration has been submitted. Before this, the heir cannot usually dispose of the bank assets.

This is a complex and time-consuming process because, unlike in Germany, in Spain it is not sufficient to submit a certificate of inheritance or a notarized will to the land registry in order to be registered as the owner of the property. 

Is there a specific deadline for settling the inheritance in Spain?

First of all, a distinction must be made between inheritance law and inheritance tax law.

1. inheritance law

Inheritance law regulates which inheritance law is applicable, i.e. who inherits what proportion of the estate. If German inheritance law is applicable, there is no deadline for accepting the inheritance. There are only time limits as to when the inheritance must be disclaimed.

According to German inheritance law, upon the death of a person (succession), their assets (inheritance) are transferred in their entirety to one or more persons (heirs) in accordance with Section 1922 of the German Civil Code (Vonselbsterwerb).

In Germany, the inheritance is therefore deemed to have been accepted if it is not:

• within 6 weeks of the date on which the heir becomes aware of the claim and the reason for the appeal
• within 6 months of the date on which the heir becomes aware of the claim and the grounds for the appeal if the deceased's last habitual residence was abroad or if the heir is abroad at the beginning of the period,

has been waived. The waiver is only formally effective if it is publicly notarized before a notary or submitted for the record of the probate court.

2. inheritance tax in Spain/Plusvalía

The deadline, which in the context of estates with assets in Spain is usually meant in the context of advice, refers to the deadline for paying inheritance tax in Spain. This is generally 6 months, counted from the date of death of the deceased. It can be extended by a further 6 months if a request is made to the tax office by the 5th month.

If this deadline is not met, the heir does not lose their inheritance rights. The consequence of late payment is that the heir must pay penalties and possibly interest on the tax due, provided the deadline for paying the tax has not expired.

When a property is inherited, the Plusvalía municipal (municipal capital gains tax) must also be paid within 6 months of the date of death, if applicable.

What documents do I need for the Spanish acceptance of inheritance?

Every inheritance case is different, which is why an individual consultation is needed to clarify which documents and records are required in your case.

However, the following documents are generally always required for the settlement of an inheritance in Spain:

• Original death certificate (either the German international death certificate or a Spanish death certificate)
• Proof of inheritance: e.g.: German notarized will together with opening protocol or German certificate of inheritance (each with a certified translation and apostille), European certificate of inheritance or original certified Spanish will
• Certificate from the central register of last wills in Madrid (Certificado de Actos de Última Voluntad) to verify whether a (notarized) will exists in Spain
• Certificate from the register in Madrid to check whether (life/accident) insurance exists in Spain
• In some regions of Spain, proof of consultation of the German Central Register of Wills is also required
• Notarial deed of purchase of the Spanish property ("escritura") together with an indication of the value of the property
• Bank details of the deceased's account
• Vehicle documents of the deceased's car, if with Spanish license plate number
• Last I.B.I. (property tax document)
• N.I.E. number (Spanish tax number) of the deceased and for the heir

What is the procedure for notarial acceptance of inheritance in Spain?

1. procedure for notarial acceptance of inheritance

First of all, all the documents required for the settlement of your inheritance in Spain must be available so that the notarial deed of acceptance of inheritance can be drawn up. As a rule, the heirs themselves obtain the NIE number required to sign the deed from the relevant Spanish Consulate General in Germany. This should be done in good time, as this procedure can take several weeks. At the same time, the documents listed above should be obtained in the correct form (e.g. certified translation, apostille) so that the notarization before the Spanish notary does not fail due to the lack of important documents.

2. expiry after the notarial deed of acceptance of inheritance

Once the notarial deed of acceptance of inheritance has been signed before the Spanish notary, the deed is executed. The aim is for the heir to be entered in the corresponding land register as the owner of the property and to be able to liquidate the deceased's bank account, re-register the car and carry out other changes of registration.

In order for the heir to be able to make the corresponding transfers, he must first prove that he has liquidated the inheritance tax or, if he does not have to pay inheritance tax, that he has nevertheless submitted the inheritance tax return to the tax office.

Only then can the entry be made in the property register, the bank account liquidated, vehicles re-registered and other changes made.

Professional handling of your inheritance in Spain

The handling of the acceptance of an inheritance in Spain is one of our core competencies as lawyers. As part of an initial consultation, your circumstances will be individually analyzed and we will discuss which documents are necessary in your case for the settlement of the estate. It is advisable to bring all documents relating to the Spanish estate that you have with you to the first appointment. If personal contact is not possible, this is not a problem, as all steps in the process can also be clarified by telephone, post or e-mail. If the documents listed above are not available, we will usually obtain them for you. This also applies to the corresponding translations and apostilles. We carry out the acceptance of inheritance for you on site and ensure that you are entered in the relevant land register. We can also handle other services for you by arrangement.