How inheritance works in Spain | Heirs, forced heirship and taxes

What is inheritance in Spain?

Inheritance in Spain is the legal process through which the assets, rights and obligations of a deceased person pass to their heirs or legatees. In simple terms, it is the procedure that makes it possible to determine who inherits, which assets form part of the estate, what debts exist and how the estate must be distributed. The Spanish Civil Code provides that inheritance rights are transferred from the moment of death and that succession may take place by will, by law when there is no will, or in a mixed form. It also defines the estate as the set of assets, rights and obligations that do not cease to exist upon death.

What assets form part of an estate?

An estate may include different types of assets and rights. The most common are:

• homes, commercial premises, land and garages;
• bank accounts, deposits and financial products;
• vehicles;
• shares or interests in companies;
• credit rights;
• life insurance policies, where applicable;
• valuable objects, jewellery, works of art or furniture;
• debts, loans, mortgages and outstanding obligations.

This is important because an heir should not only look at what they receive, but also at the liabilities or debts they assume. Before accepting an inheritance, it is advisable to properly review the deceased person’s estate in order to determine whether it is appropriate to accept it or not.

Difference between an heir and a legatee

Another important issue in an inheritance in Spain is the distinction between an heir and a legatee. The heir succeeds the deceased in a general capacity. This means that the heir receives an overall share of the estate, or the whole of it, and may also assume inheritance debts and obligations. The legatee, on the other hand, receives a specific asset or right. For example, a particular property, a sum of money, a vehicle or a piece of jewellery. The Spanish Civil Code makes this distinction between the heir, who succeeds by universal title, and the legatee, who succeeds by particular title.

Types of succession in Spain: with a will and without a will

In Spain, an inheritance may mainly be processed in three ways: testate succession, intestate succession, also known as abintestato, and mixed succession. The legal basis is found in Article 658 of the Spanish Civil Code, which provides that succession may be deferred by the will of the deceased person expressed in a will or, in the absence of a will, by operation of law. The same article also allows a succession to be deferred partly by will and partly by law, which gives rise to what is known as mixed succession.

In addition, the Spanish Civil Code provides that inheritance rights are transferred from the moment of a person’s death, and that the estate includes all assets, rights and obligations. Therefore, a succession does not only consist of distributing assets, but also of analysing debts, charges, mortgages, credit rights, outstanding obligations and possible inheritance liabilities.

Testate succession, when there is a will

Testate succession takes place when the deceased person left a will. A will is the act by which a person disposes, for after their death, of all or part of their assets, in accordance with Article 667 of the Spanish Civil Code. In the will, the deceased may appoint heirs, make specific legacies, allocate certain assets, grant improvements in favour of certain descendants, or appoint an executor. However, this freedom is not absolute. If there are forced heirs, the testator may only dispose of their assets within the limits established by law, in accordance with Article 763 of the Spanish Civil Code.

The forced share, or legítima, is one of those limits. The Spanish Civil Code defines it as the part of the assets that the testator cannot freely dispose of because the law reserves it for certain forced heirs. Forced heirs are the children and descendants; in their absence, the parents and ascendants; and the widower or widow. It is also important to check which was the last valid will. If a person made several wills, the later validly executed will revokes the previous one.

💡 Example of testate succession: A father dies leaving a wife and two children. In his will, he states that he appoints his two children as heirs in equal shares and recognises his wife’s legal usufruct rights. In this case, the inheritance will be processed in accordance with the will. The children will be the main heirs, but the rights of the surviving spouse must be respected.

Even if there is a will, it is not enough to simply read what the document says. It is also necessary to check whether it respects the forced share of the children, the rights of the surviving spouse, the matrimonial property regime and the correct valuation of the estate assets. Read our article for more information on how to draw up a will.

Intestate succession or abintestato, when there is no will

Intestate succession, also called abintestato succession or legal succession, occurs when a person dies without a valid will or when the will does not regulate the entire estate. It applies when a person dies without a will, when the will is null and void, or when the will has lost its validity. When there is no will, the inheritance does not automatically pass to the State. First, the relatives entitled to inherit according to the legally established order must be called.

Under Spanish common civil law, the order is as follows: first, the descendants inherit; in the absence of children and descendants, the ascendants inherit; in the absence of descendants and ascendants, and before collateral relatives, the surviving spouse inherits. After that, siblings, nephews and nieces, and other collateral relatives may inherit within the legal limits. Finally, if there is no person entitled to inherit, the State will inherit. To process an inheritance without a will, it will normally be necessary to execute a deed of declaration of intestate heirs. It is necessary to prove, among other things, the death, the absence of a succession title and the family relationship of the persons called to the inheritance.

💡 Example of intestate succession with children: A mother dies without a will. She had three children and was not married at the time of death. In this case, her three children will be called to the inheritance as descendants. Succession corresponds first to the direct descending line. In addition, the children inherit in their own right and divide the estate into equal shares. For example, if the estate consists of a property valued at EUR 240,000 and a bank account of EUR 60,000, the estate amounts to EUR 300,000. If there are no debts or special circumstances, each child would be entitled to one third, that is, EUR 100,000 of inheritance value.

Mixed succession, partly by will and partly by law

Mixed succession occurs when part of the estate is distributed in accordance with the will and another part must be distributed in accordance with the law. This possibility is expressly provided for in Article 658 of the Spanish Civil Code, which allows succession to be deferred partly by the will of the testator and partly by operation of law.

💡 Example of mixed succession: A person dies leaving a will. In that will, they state: “I leave my property in Madrid to my daughter Ana.” However, the will says nothing about their bank accounts, a vehicle and shares in companies. In this case, the property will be allocated in accordance with the will, provided that the forced shares are respected. But the assets not mentioned, such as the bank accounts, the vehicle and the company shares, may have to be distributed according to the rules of intestate succession. This is why we speak of mixed succession.

Who are the heirs in an inheritance in Spain?

In an inheritance in Spain, the heirs are the persons called to receive the estate of a deceased person. However, not all successors have the same legal position. In an inheritance, there may be voluntary heirs, forced heirs or legitimarios, legatees, and also figures such as the executor, the estate partitioner or the estate administrator.

This difference is important because each figure has different rights and obligations. The heir succeeds the deceased globally, while the legatee receives a specific asset or right. This distinction appears in Article 660 of the Spanish Civil Code, which differentiates between succession by universal title and succession by particular title. In addition, the same civil law does not always apply in Spain. Some Autonomous Communities have their own civil rules on inheritance matters, known as regional civil law or Derecho foral, as is the case in Catalonia, Aragon, Navarre, the Basque Country, Galicia and the Balearic Islands. Therefore, before distributing an estate, it is important to verify the deceased person’s vecindad civil, or civil law affiliation, as this may determine whether the common Spanish Civil Code or a regional or special civil law applies.

Voluntary heirs

Voluntary heirs are the persons designated by the testator in their will. They may be relatives, friends, the spouse, a foundation, an entity or any person with legal capacity to inherit. However, the testator’s freedom is not always absolute. If there are forced heirs, the testator must respect the forced share, or legítima. Therefore, even if a person makes a will, they cannot always leave all their assets freely to whomever they wish.

💡 Practical example: A person with no children, no living parents and no spouse makes a will and leaves all their assets to a nephew. In principle, that nephew may be the voluntary heir to the entire estate.

By contrast, if a person has three children and leaves all their assets to a friend, that will may be problematic. The children could claim their forced share because they are forced heirs.

Forced heirs or legitimarios

Forced heirs, also called legitimarios, are those persons to whom the law reserves a minimum part of the estate. That part is called the forced share, or legítima. The legítima is defined in Article 806 of the Spanish Civil Code as the part of the assets that the testator cannot freely dispose of because the law reserves it for certain heirs. The Spanish Civil Code considers the following persons to be forced heirs: children and descendants; in their absence, parents and ascendants; and also the widower or widow in the manner provided by law.

Children and descendants

Under Spanish common civil law, children and descendants are the main forced heirs. If a person dies leaving children, they are entitled to a minimum part of the estate, even if the will favours one of them more or appoints another person as heir. The forced share of children and descendants is regulated in Article 808 of the Spanish Civil Code. In general terms, two thirds of the estate are reserved for descendants: one third as the strict forced share and one third as the improvement share. The remaining third is freely disposable.

💡 Practical example: A father dies leaving three children and a net estate of EUR 300,000. Under Spanish common civil law, the children have an overall forced share of two thirds, that is, EUR 200,000. The remaining third, EUR 100,000, may be freely allocated according to the will.

This does not mean that everyone must receive exactly the same assets. One child may receive a property and another may receive money, provided that the final value respects each person’s forced share.

Parents and ascendants

Parents and ascendants are only forced heirs when the deceased leaves no children or descendants. Under Spanish common civil law, if there are no descendants, the parents or ascendants may be entitled to a part of the estate. Their forced share will differ depending on whether or not they inherit together with the surviving spouse.

💡 For example, if a person dies without children, but with living parents and a spouse, it will be necessary to analyse the rights of the parents and the rights of the spouse. In these cases, the distribution may be more complex and should not be made solely on the basis of the closest family relationship.

Surviving spouse

The surviving spouse also has inheritance rights, but their right is normally not structured as a share in full ownership. Instead, it usually takes the form of a usufruct over part of the estate. If the widower or widow inherits together with children or descendants, they are entitled to the usufruct of the improvement third, in accordance with Article 834 of the Spanish Civil Code. For this right to exist, there must be no legal or de facto separation.

💡 Practical example: A person dies leaving a spouse and two children. The children may be heirs in ownership, but the surviving spouse may retain a usufruct right over part of the estate.

This means that the children may receive ownership of certain assets, but the surviving spouse may have the right to use them, enjoy them or receive financial compensation for their usufruct.

Executor, estate partitioner and estate administrator

In some inheritances, there are figures who are not necessarily heirs but who perform an important function. The executor is the person appointed by the testator to carry out or supervise the execution of the will. The estate partitioner is the person responsible for carrying out the division of the estate. Their intervention can be very useful when there are several heirs, assets that are difficult to divide, or family conflicts. The estate administrator may be necessary when the estate has not yet been distributed and there are assets that must be preserved, such as rented properties, family businesses, bank accounts, pending expenses or debts.

💡 Practical example: A person dies leaving three children, several properties and a family business. The heirs cannot agree on the distribution. In this case, the existence of an estate partitioner or an orderly administration of the estate may prevent blockages, loss of asset value and court disputes.

The forced share in Spain: part of the inheritance cannot be distributed

Many people believe that they can leave all their assets freely in a will, but under Spanish common civil law this is not possible. If there are certain relatives protected by law, the testator must respect a minimum part of the estate. That minimum part is called the forced share, or legítima. Its purpose is to protect certain close relatives, known as forced heirs or legitimarios. Therefore, before distributing an inheritance in Spain, it is necessary to check whether there are children, descendants, parents, ascendants or a surviving spouse, and whether the distribution respects their minimum rights.

What exactly is the forced share?

The forced share is the part of the estate that the testator cannot freely dispose of, because the law reserves it for certain forced heirs. Under Spanish common civil law, the main forced heirs are the children and descendants; in the absence of children and descendants, the parents and ascendants; and the surviving spouse, in the form and to the extent provided by law. This means that a person can make a will, favour one child, leave specific assets to a particular person or benefit a third party, but always respecting the forced share when there are forced heirs.

The forced share does not always give the right to receive a specific asset. In many cases, the forced heir has the right to receive an economic value or a share within the estate as a whole. For example, they may not receive the family home itself, but they may be entitled to have their minimum share respected in money, assets or equivalent allocations.

💡 Practical example: A father has three children and makes a will leaving all his assets to only one of them. Under Spanish common civil law, that will may be challenged to the extent that it harms the forced share of the other children. Even if there is a will, the children who were not favoured may claim the minimum part recognised to them by law.

Forced share of children and descendants

Under Spanish common civil law, children and descendants are the main forced heirs. If a person dies leaving children, they are entitled to a minimum part of the estate. The forced share of children and descendants consists of two thirds of the estate. To understand this, the estate is divided into three parts:

Part of the estate	Who it belongs to	How it works	Practical example
Strict forced share third	Children or descendant forced heirs	This is the part that must be compulsorily reserved for children or descendants. If there are several children, it is divided among them in equal shares, except in special cases such as the right of representation.	If there are three children and this third is worth EUR 90,000, each child would be entitled to EUR 30,000.
Improvement third	Children or descendants	This is also reserved for children or descendants, but the testator may use it to favour one or more of them.	The testator may leave this third to a child who cared for them, to a child with a disability, or even to certain grandchildren.
Freely disposable third	Any person with capacity to inherit	This is the part of the estate that the testator may freely leave to whomever they wish, whether a relative or not.	It may be left to a child, the spouse, a partner, a friend, a nephew or niece, a foundation or any third party.

💡 General practical example: equal distribution among children. A person dies leaving three children and a net estate of EUR 300,000. If there is no special provision in the will and the estate is distributed in equal shares, each child would receive EUR 100,000. In this case, there is no conflict with the forced share because all the children receive the same part.

💡 Practical example of favouring one of the children: A person dies leaving three children and a net estate of EUR 300,000. In the will, they want to benefit the child who cared for them during the last few years. Under Spanish common civil law, the distribution could be organised as follows: EUR 100,000 corresponds to the strict forced share third, which is divided among the three children, meaning EUR 33,333 for each child; EUR 100,000 corresponds to the improvement third, which may be allocated to the favoured child; and EUR 100,000 corresponds to the freely disposable third, which may also be left to the favoured child.

In this example, the favoured child could receive approximately EUR 233,333, while each of the other two children would receive EUR 33,333. It is an unequal distribution, but it may be valid if it respects the strict forced share of all the children.

Forced share of the surviving spouse

The surviving spouse also has forced heir rights, but their position is different from that of the children. Under Spanish common civil law, the surviving spouse does not normally receive a share in full ownership, but rather a usufruct right over part of the estate. Usufruct allows a person to use and enjoy assets belonging to another person, or to receive the income they generate, but it is not the same as full ownership. For example, the surviving spouse may have the right to use a property or receive rental income, while ownership belongs to the children or other heirs. The rights of the surviving spouse depend on who inherits together with them:

Situation	Right of the surviving spouse	Simple explanation	Practical example
Inherits together with children or descendants	Usufruct of the improvement third	The surviving spouse does not necessarily receive ownership of that part, but the right to use or enjoy it.	If the deceased leaves a spouse and two children, the children inherit ownership, but the surviving spouse may have the right to the usufruct of part of the estate.
Inherits together with parents or ascendants	Usufruct of half of the estate	If there are no children or descendants, but there are parents or ascendants, the surviving spouse’s right increases.	If the deceased had no children, but their parents were alive, the surviving spouse may have the usufruct of half of the estate.
There are no descendants or ascendants	Usufruct of two thirds of the estate	If there are no children, grandchildren, parents or grandparents, the surviving spouse has a broader inheritance position.	If the deceased leaves no descendants or ascendants, the surviving spouse may be entitled to the usufruct of two thirds of the estate.

💡 Practical example: A person dies leaving a spouse and two children. The estate mainly consists of a family home and a bank account. The children may be heirs in ownership, but the surviving spouse may have the right to the usufruct of part of the estate. This means that, although the children have ownership, the spouse may retain a right to use or enjoy certain assets, or receive equivalent compensation for their usufruct.

In practice, many families choose to commute or compensate the usufruct of the surviving spouse through money, allocation of assets, an annuity or an agreement between the heirs. This solution may avoid conflicts, especially when the family home is the main asset of the estate.

Regional civil laws: Catalonia, Aragon, Navarre, Basque Country, Galicia and the Balearic Islands

⚠️ ‼️ Important notice: The forced share does not work in the same way throughout Spain. The deceased person’s vecindad civil, or civil law affiliation, may determine whether Spanish common civil law or a special or regional civil law applies.

Many people believe that the forced share is the same throughout Spain, but this is not the case. In territories such as Catalonia, Aragon, Navarre, the Basque Country, Galicia or the Balearic Islands, there may be specific inheritance rules that modify very important issues. Therefore, before automatically applying the rules of the Spanish common Civil Code, it is necessary to check the deceased person’s vecindad civil. Vecindad civil does not always coincide with the place of residence, municipal registration or the Autonomous Community where the assets are located. A person may live in Madrid and still retain Galician, Catalan, Aragonese, Basque, Navarrese or Balearic vecindad civil, depending on their personal and family history.

💡 Practical example: A Spanish citizen dies while living in Madrid, but retains Catalan vecindad civil. Even if they had assets in Madrid, the rules applicable to their succession may not be those of the Spanish common Civil Code, but those of Catalan civil law. The same may occur with a person who has Aragonese, Galician, Basque, Navarrese or Balearic vecindad civil. Therefore, in any inheritance with a possible special territorial connection, the first question should not only be where the assets are located, but what vecindad civil the deceased person had.

What happens if the will does not respect the forced share?

If a will does not respect the forced share, this does not necessarily mean that the entire will is null and void. Normally, what may happen is that the forced heirs whose rights have been harmed claim the reduction of the testamentary provisions that infringe their rights. In practice, this may affect heirs who have been excessively favoured, gifts made during lifetime, disproportionate allocations or wills that exclude a forced heir without valid cause. For example, if a mother leaves a very valuable property to one of her children in her will and leaves very little money to the others, and if that allocation harms the forced share of the other children, they could claim an adjustment of the distribution, either through financial compensation, reduction of the legacy or a different partition of the estate.

How is an inheritance distributed in Spain?

The distribution of an inheritance in Spain does not simply consist of dividing the assets among the heirs. Before allocating a property, a bank account or any other asset, several steps must be followed: identifying the heirs, checking whether there is a will, preparing a complete inventory, valuing the assets, reviewing the debts, respecting the forced share and formalising the partition of the estate. In practice, the distribution of an inheritance is usually carried out through a deed of acceptance and partition of inheritance before a notary, especially when there are real estate assets, blocked bank accounts or assets that must be registered in public registries. If all the heirs agree, the distribution can be completed relatively quickly. If there is disagreement, the inheritance may become blocked and it may be necessary to resort to notarial solutions, negotiations between lawyers or, ultimately, court proceedings.

Inventory of assets and debts

The first step in distributing an inheritance is to prepare a complete inventory of the deceased person’s assets, rights and debts. This inventory makes it possible to know what forms part of the estate and what the real value of the inherited assets is. An inheritance does not include only positive assets. It may also include debts, loans, mortgages, guarantees or pending expenses. Therefore, before accepting or distributing the inheritance, it is necessary to analyse both the assets and the liabilities of the estate.

Assets and rights that must be reviewed

In an inheritance in Spain, the inventory may include:

Estate item	What must be checked
Real estate	Homes, commercial premises, land, garages, rural properties, registered charges, mortgages, ownership and tax value.
Bank accounts	Balances at the date of death, joint accounts, deposits, funds, financial products and relevant transactions.
Vehicles	Cars, motorcycles, boats or other vehicles registered in the name of the deceased.
Company shares or interests	Shares, interests in companies, family businesses or economic rights linked to business activities.
Life insurance policies	Designated beneficiaries, insured capital and possible taxation under Inheritance Tax.
Assets abroad	Real estate, bank accounts, companies, investments or rights located outside Spain.

Debts and charges that must be taken into account

The deceased person’s outstanding obligations must also be reviewed:

Debt or charge	Why it is important
Mortgages	They may directly affect the net value of the inherited property.
Personal loans	They must be checked before accepting the inheritance.
Guarantees	They may create significant risks if the deceased guaranteed third-party debts.
Tax debts	There may be debts with the Spanish Tax Authorities, pending taxes or ongoing tax proceedings.
Social Security debts	Especially relevant if the deceased was self-employed or a business owner.
Funeral expenses	They may be tax deductible if properly documented.
Community fees or utility bills	They must be reviewed if there are homes, commercial premises or rented properties.

💡 Practical example: A person dies leaving a property valued at EUR 250,000, a bank account with EUR 40,000 and a vehicle valued at EUR 10,000. Apparently, the estate amounts to EUR 300,000. However, there is also an outstanding mortgage of EUR 80,000 and a personal loan of EUR 20,000. In reality, the net value of the estate would be approximately EUR 200,000, before taxes and expenses. Therefore, an inheritance should not be distributed by looking only at the assets. The real net value must be calculated.

Valuation of assets

Once the inventory has been prepared, the assets must be valued. This stage is essential because it affects the distribution among heirs, the calculation of the forced share, the settlement of Inheritance Tax and, in some cases, future sales. An incorrect valuation may lead to family conflicts and tax problems.

Cadastral reference value

In the case of real estate, one of the most important concepts is the cadastral reference value. This value may be relevant for determining the minimum taxable base for Inheritance and Gift Tax when real estate is inherited. It should not be confused with the traditional cadastral value. The cadastral value is used, for example, for municipal property tax. The reference value, on the other hand, may have tax effects in transfers such as inheritances, gifts or sales.

💡 Practical example: An heir receives a property. The heirs believe it is worth EUR 180,000, but the cadastral reference value is EUR 220,000. If they declare a lower value without justification, there may be a risk of a tax review or supplementary assessment. Therefore, before signing the inheritance deed, it is advisable to review the reference value and compare it with the actual condition of the property, its location, charges, occupation, age and market value.

Market value

Market value is the reasonable price for which an asset could be sold between independent parties. It is especially important when the heirs want to sell a property, allocate it to only one of them or financially compensate the others. In many cases, a professional valuation can help avoid conflicts.

💡 Practical example: Three siblings inherit a property. One of them wants to keep it and compensate the other two. If there is no agreement on the value, the distribution may become blocked. An objective valuation makes it possible to set a reasonable basis: if the property is worth EUR 300,000, the sibling who receives it must compensate the others according to their inheritance share.

Risks of undervaluing assets

Undervaluing assets in an inheritance can have significant consequences. From a tax perspective, the Administration may review the declared value and require a supplementary assessment, interest or penalties if it considers that the declared value is below the applicable value. From a civil law perspective, an incorrect valuation may harm an heir, alter the calculation of the forced share or result in an unbalanced partition. For example, if a property is allocated to one heir for EUR 150,000, but its real value is EUR 250,000, and the other heirs accept that valuation without reviewing it, they may be receiving less than they are entitled to. In addition, if the declared value is insufficient for tax purposes, later problems may arise with the Spanish Tax Authorities.

Tax importance of valuation

The valuation of assets directly affects Inheritance and Gift Tax. The higher the net value received by each heir, the higher the taxable base on which the tax may be calculated, although reductions or allowances may later apply depending on the competent Autonomous Community. It may also have future effects on Personal Income Tax if the heir sells the inherited asset. The value declared in the inheritance may be relevant for calculating a future capital gain or loss. Therefore, the valuation must be realistic, defensible and consistent with the available documentation.

Formation of lots and allocation

Once the assets have been inventoried and valued, the next stage is the formation of lots and allocation. At this stage, it is decided which assets each heir receives. The objective is for each heir to receive assets or rights with a value equivalent to their inheritance share, always respecting the will, the forced share and the agreements reached. When the estate includes sufficient money, the distribution is usually easier. The problem arises when the assets are difficult to divide.

Distribution of indivisible assets

Many estate assets cannot be physically divided without losing value. This happens especially with the family home, rural properties, commercial premises, a family business, company shares or interests, vehicles, works of art, jewellery or valuable objects. In these cases, several possible solutions exist.

Allocation to one heir with compensation to the others

One heir may keep an indivisible asset, such as a property, and financially compensate the others.

Sale of the asset and distribution of the price

If no heir wants to keep the asset, or if no heir can compensate the others, the sale to a third party may be agreed and the price distributed according to the inheritance shares.

Allocation of equivalent lots

If the estate includes several assets, lots may be created. For example, one heir receives the property and another receives money, shares or company interests of equivalent value.

Family business or company shares

When there is a family business, the distribution must be carried out with particular care. Dividing the company shares or interests among all the heirs may create corporate deadlocks, loss of control or management conflicts. In some cases, it may be better to allocate the shares or interests to the person who continues the activity and compensate the others with other assets or money.

Accepting or renouncing an inheritance

Once the heirs, the assets and the possible debts have been identified, one of the most important decisions in any inheritance in Spain must be made: whether to accept or renounce the inheritance. This decision should not be taken automatically. An inheritance may include properties, bank accounts or vehicles, but it may also include mortgages, loans, guarantees, tax debts, pending expenses or creditor claims. Therefore, before signing before a notary, it is advisable to analyse whether it is better to accept the inheritance, accept it with benefit of inventory, or renounce it. The Spanish Civil Code allows an inheritance to be accepted in two ways: purely and simply, or with benefit of inventory, in accordance with Article 998 of the Civil Code. In addition, acceptance may be express or tacit, pursuant to Article 999 of the Civil Code.

Pure and simple acceptance

Pure and simple acceptance means that the heir accepts the inheritance without limiting their liability. It is the most common form of acceptance, but it may also be the riskiest if there are debts. The main risk is found in Article 1003 of the Civil Code: when the heir accepts purely and simply, they are liable for the charges of the inheritance not only with the inherited assets, but also with their own personal assets. This means that, if the estate has more debts than assets, the heir may end up being liable with their personal wealth.

💡 Practical example: A person dies leaving a property valued at EUR 180,000, a bank account with EUR 10,000 and debts amounting to EUR 250,000. If the heir accepts the inheritance purely and simply, they may end up being liable for those debts even with their own assets. By contrast, if they had analysed the situation before accepting, it might have been more prudent to accept with benefit of inventory or to renounce the inheritance.

Pure and simple acceptance may be appropriate when the inheritance is clear, there are no significant debts and all assets are properly identified. However, it is not advisable to sign without first reviewing banks, loans, the Spanish Tax Authorities, Social Security, mortgages, guarantees and possible pending claims.

Acceptance with benefit of inventory

Acceptance with benefit of inventory is a protective mechanism for the heir. It allows the heir to accept the inheritance while limiting liability for debts to the value of the inherited assets. In simple terms: the heir accepts, but prevents the deceased person’s debts from mixing with their personal assets. Article 1010 of the Civil Code establishes that every heir may accept the inheritance with benefit of inventory, even if the testator has prohibited it. The declaration must be made before a notary, in accordance with Article 1011 of the Civil Code. The main effect appears in Article 1023 of the Civil Code: the heir is not obliged to pay the debts and charges of the inheritance beyond the value of the inherited assets. In addition, their personal assets are not mixed with the assets of the estate.

💡 Practical example: A son inherits from his father a property, two bank accounts and an old business activity. He does not know whether there are tax debts, loans, unpaid suppliers or guarantees. In this case, accepting directly may be dangerous. Acceptance with benefit of inventory makes it possible to organise the situation: an inventory of assets and debts is prepared, the charges are paid with the estate assets, and the heir avoids being liable with their own assets if the debts exceed the value of the inheritance.

This option is especially advisable when there are doubts about the deceased person’s solvency, family businesses, tax debts, loans, guarantees, conflicts between heirs or assets that are difficult to value. However, the benefit of inventory requires the heir to act correctly. If the heir hides assets, omits relevant information or improperly disposes of estate assets, they may lose this protection. Article 1024 of the Civil Code provides for the loss of the benefit in certain cases, such as knowingly failing to include assets in the inventory or selling estate assets without respecting the legal conditions.

Renunciation of the inheritance

Renunciation of the inheritance, also called repudiation, consists of rejecting the inheritance. If a person renounces, they cease to be an heir and do not receive the assets, but they also do not assume the inheritance debts. The renunciation must be made before a notary in a public instrument, in accordance with Article 1008 of the Civil Code. It is not enough to state verbally that one does not wish to inherit, nor is it enough simply not to sign the inheritance documents. In addition, acceptance and renunciation are very serious decisions because, once made, they are irrevocable, except in exceptional cases such as defects in consent or the appearance of an unknown will, in accordance with Article 997 of the Civil Code.

Pure and simple renunciation

The cleanest form of renunciation is a pure, simple and free renunciation. In this case, the heir does not accept the inheritance and their share passes to whoever is entitled to it under the will or the law.

Renunciation in favour of another person

Great care must be taken with the so-called “renunciation in favour of another heir”. In certain cases, it may be understood that the inheritance is first accepted and then transferred to another person. This may generate different civil and tax consequences. Article 1000 of the Civil Code considers the inheritance to have been accepted, among other cases, when the heir sells, donates or transfers their inheritance right, or when they renounce for the benefit of one or more co-heirs. From a tax perspective, Article 58 of the Inheritance and Gift Tax Regulations distinguishes between a pure, simple and free renunciation, and other cases of renunciation in favour of a specific person, which may generate additional taxation.

💡 Practical example: Three siblings are called to an inheritance. One of them does not want to inherit because they live abroad and do not wish to deal with procedures or possible debts. If they renounce purely and simply before a notary, their share will pass to whoever is entitled to it under the will or the law.

However, if they say “I renounce in favour of my sister”, the transaction may be treated differently, because it may be interpreted as an acceptance followed by an assignment or donation. Therefore, before renouncing, it is essential to choose the correct legal formula.

Common mistake: using estate assets before accepting

One of the most common mistakes is using estate assets before formally deciding whether to accept or renounce the inheritance. Acceptance of an inheritance does not always occur by signing a deed. There may also be tacit acceptance when the heir carries out acts that they could only perform as a true heir. For example, the following acts may create problems:

• withdrawing money from the deceased person’s accounts for personal use;
• selling an inherited vehicle;
• renting out an inherited property as if already the owner;
• transferring inheritance rights to another heir;
• disposing of estate assets without having previously clarified acceptance.

Not all acts imply acceptance. Acts of mere preservation or provisional administration do not amount to acceptance if the person does not act as heir. For example, paying an urgent expense to prevent damage, preserving a property or protecting estate assets does not necessarily automatically amount to acceptance. However, the line can be delicate.

Can an heir be forced to decide?

Yes. Even if an heir has not accepted or renounced, they cannot block the inheritance indefinitely if other interested parties need to move forward. Article 1005 of the Civil Code allows any interested party to go to a notary so that the person called to the inheritance is notified that they have thirty calendar days to accept purely and simply, accept with benefit of inventory, or renounce. If they do not reply within that period, the inheritance will be deemed to have been accepted purely and simply. This mechanism is useful when an heir does not respond, does not sign or blocks the distribution.

💡 Important idea: Accepting or renouncing an inheritance is a very important legal and financial decision. Before signing, it is advisable to check whether there are debts, value the assets, review taxes, analyse the will and decide whether it is better to accept purely and simply, accept with benefit of inventory or renounce. The practical rule is clear: if there are doubts about the debts or the real value of the estate, it is not advisable to accept purely and simply without prior advice. In those cases, acceptance with benefit of inventory may be an essential tool to protect the heir’s personal assets.

Taxes in an inheritance in Spain

In an inheritance in Spain, it is not enough to accept and distribute the estate. The heirs must also comply with the corresponding tax obligations. Most important taxes in an inheritance are Inheritance and Gift Tax, municipal capital gains tax if there are urban properties, and certain later effects on Personal Income Tax if the inherited assets generate income or are sold at a later stage. The most common mistake is to think that all inheritances are taxed in the same way. This is not the case. The taxation of an inheritance depends on the value of the assets, the existing debts, the family relationship with the deceased, the competent Autonomous Community, the tax residence of the deceased and of the heirs, and the existence of assets in Spain or abroad.

Inheritance and Gift Tax (ISD) in Spain

Inheritance and Gift Tax is the main tax in an inheritance. It taxes the acquisition of assets and rights by inheritance, legacy or any other succession title. Law 29/1987 regulates this tax and establishes that, in acquisitions mortis causa, the persons obliged to pay are the successors, that is, the heirs or legatees who receive assets from the estate. In practice, each heir pays tax on what they receive individually. The tax is not calculated as if the inheritance were a single block, but according to the part corresponding to each heir or legatee.

💡 Practical example: A person dies leaving a net estate of EUR 300,000 to their three children in equal shares. Each child receives EUR 100,000. Each of them must file their own Inheritance Tax return for their individual acquisition, applying the reductions and allowances that correspond under the applicable rules.

What value is declared for Inheritance Tax?

The taxable base of the tax is, in general terms, the net value of what each heir acquires. This means that the value of the assets and rights received is taken into account and deductible charges, debts and expenses are subtracted. The Inheritance Tax Law establishes that, in transfers due to death, the taxable base is the net value of each heir’s individual acquisition, that is, the value of the assets and rights reduced by deductible charges and debts. In the case of real estate, special attention must be paid to the cadastral reference value, unless the declared value is higher or no such reference value exists.

💡 Practical example: An heir receives a property. If the cadastral reference value is EUR 180,000, but the heirs declare EUR 200,000, the Administration will take the declared value as the basis, because it is higher. By contrast, if the heirs declare EUR 150,000 when there is a reference value of EUR 180,000, there may be a tax risk.

Deductible debts and expenses

In an inheritance, not only assets are declared. Certain debts and expenses may also be deducted. For example, debts left by the deceased may be deductible, provided that they are sufficiently proven. Certain tax debts, Social Security debts, last illness expenses, burial expenses and funeral expenses may also be deducted, provided that they are properly documented. The Inheritance Tax Law regulates these deductions in Articles 13 and 14.

💡 Practical example: The deceased leaves a bank account with EUR 80,000, a property valued at EUR 220,000 and an outstanding loan of EUR 50,000. In principle, the gross estate would amount to EUR 300,000, but the proven debt may reduce the net inheritance value. This is important because the tax is calculated on the net acquisition, not simply on the gross value of the assets.

Reductions and allowances

One of the most important issues in Inheritance Tax is determining which reductions and allowances may apply. Reductions decrease the base on which the tax is calculated. They may depend on the family relationship, the heir’s disability, the deceased person’s habitual residence, the family business, life insurance policies or other elements. Law 29/1987 provides for State reductions, but also allows the Autonomous Communities to approve their own reductions, which may be more favourable. Allowances, on the other hand, reduce the final amount of tax payable. Therefore, two inheritances with the same value may have very different taxation depending on the applicable Autonomous Community and the degree of family relationship.

💡 Practical example: A child inheriting from their father is not taxed in the same way as a nephew inheriting from his uncle or a person with no family relationship receiving a legacy. In general, the closer the family relationship, the more favourable the reductions and allowances may be. Therefore, before calculating the tax, it is necessary to correctly identify the family relationship group and the competent Autonomous Community.

Competent Autonomous community

Inheritance Tax is assigned to the Autonomous Communities. In mortis causa acquisitions by taxpayers resident in Spain, the general connecting factor is the territory where the deceased had their habitual residence at the date the tax became chargeable. This is established in Article 32 of Law 22/2009. This is essential because it is not possible to freely choose the most favourable Autonomous Community. The applicable rules will depend on the habitual residence of the deceased, without prejudice to the special rules for non-residents and international inheritances.

💡 Practical example: If a person dies while habitually residing in Madrid and their children live in Valencia, it will normally be necessary to analyse the inheritance tax rules applicable according to the habitual residence of the deceased, not simply according to the heirs’ place of residence.

Deadline for filing Inheritance tax

The general deadline for filing Inheritance Tax is six months from the date of death. This deadline also applies to beneficiaries of life insurance policies linked to the death. The Inheritance Tax Regulations regulate this in Article 67. An extension for the same period may be requested, but it must be requested within the first five months from the date of death. If it is requested after that period, it will not be granted. The extension may entail late-payment interest.

💡 Practical example: A person dies on 10 January. The general deadline for filing the tax ends on 10 July. If the heirs need more time because bank certificates, valuations or will documentation are missing, they should request the extension before 10 June.

Municipal capital gains tax in inheritances

If the inheritance includes urban real estate, another tax may arise: municipal capital gains tax, technically called the Tax on the Increase in Value of Urban Land. This tax is levied on the increase in value of urban land that becomes apparent when a property is transferred, including by reason of death. It is regulated in the Consolidated Text of the Law Regulating Local Treasuries, especially in Article 104. Municipal capital gains tax is filed with the City Council where the property is located. In transfers due to death, the deadline is six months, extendable up to one year at the request of the taxpayer, in accordance with Article 110 of the Law Regulating Local Treasuries.

💡 Practical example: A child inherits an urban property in Zaragoza. In addition to Inheritance Tax, they must check whether they have to file municipal capital gains tax with the Zaragoza City Council. Even if they do not yet sell the property, the inheritance transfer may generate an obligation to declare this tax.

Personal income tax and inheritances

Receiving an inheritance is not taxed as ordinary income in the heir’s Personal Income Tax. The inheritance acquisition is declared, where applicable, under Inheritance Tax, not as salary or general income in the income tax return. In addition, the Personal Income Tax Law establishes that there is no capital gain or loss for the deceased as a result of a transfer free of charge due to death. This is the well-known exclusion of the “capital gain of the deceased”, set out in Article 33.3.b) of the Personal Income Tax Law. However, there may be later Personal Income Tax effects if the heir sells an inherited asset or if that asset generates income.

💡 Practical example: An heir receives a property and sells it two years later. The acquisition by inheritance was taxed under Inheritance Tax. However, the later sale may generate a capital gain or loss in the heir’s Personal Income Tax, normally calculated as the difference between the transfer value and the relevant acquisition value.

Life insurance policies

Life insurance policies may also have a tax impact in an inheritance. Amounts received by beneficiaries of life insurance policies are taxed under Inheritance Tax when the policyholder is a person other than the beneficiary, except in specific cases. Law 29/1987 expressly includes these amounts within the taxable event of the tax. In practice, it may be necessary to file a partial self-assessment in order to collect the insurance payment and use that amount to cover expenses or taxes related to the inheritance.

Documents required to process an inheritance in Spain

To process an inheritance in Spain, it is necessary to gather a series of documents that make it possible to prove the death, check whether there is a will, identify the heirs, determine the deceased person’s assets and debts, and prepare the acceptance, partition and taxes of the inheritance. The specific documentation will depend on each case. An inheritance with a will is not the same as an inheritance without a will; an inheritance with real estate is not the same as an inheritance consisting only of bank accounts; and a national succession is not the same as an international inheritance involving assets or heirs abroad.

Initial documents for any inheritance

In practically every succession, the first documents that must be requested are the death certificate, the certificate of last wills and the certificate of life insurance contracts covering death. The death certificate officially proves the death. Certificate of last wills makes it possible to know whether the deceased person made a will and before which notary. The insurance certificate makes it possible to check whether there were life insurance policies or insurance policies with death coverage that may generate economic rights for the beneficiaries. These documents are essential because they make it possible to know how the inheritance must be processed from the outset.

Document	Purpose
Death certificate	Officially proves the person’s death.
Certificate of last wills	Makes it possible to know whether the deceased made a will and before which notary.
Life insurance certificate	Makes it possible to check whether there were insurance policies with death coverage.

Documents required if there is a will

If the certificate of last wills indicates that there is a will, it will be necessary to request an authorised copy of the last will from the notary before whom it was executed, or from the notary who currently holds the notarial protocol. The will is the document that indicates who the heirs are, whether there are legacies, whether an executor or estate partitioner has been appointed, and how the deceased wanted to organise their succession. However, even if there is a will, it must always be checked whether it respects the forced share and the rights of the forced heirs.

💡 Practical example: A person dies and their children believe that they did not leave a will. When requesting the certificate of last wills, they discover that the person had in fact made a will before a notary years earlier. In that case, the inheritance should not be processed as intestate, but in accordance with the valid will.

Documents required if there is no will

If there is no will, it will normally be necessary to process a declaration of intestate heirs before a notary. This procedure serves to legally determine who the heirs of the deceased person are. For this purpose, documents are usually required to prove the death, the absence of a will and the family relationship of the persons called to inherit.

Document	Purpose
National ID card, NIE or passport of the deceased	Identifies the deceased person.
Death certificate	Proves the death.
Certificate of last wills	Confirms that there is no will.
Family book or Civil Registry certificates	Prove family relationship: marriage, parentage, birth or death of relatives.
National ID card, NIE or passport of the possible heirs	Identifies the persons called to the inheritance.
Witnesses	In some declaration of heirs files, witnesses who know the deceased person’s family situation may be required.

Documents of the heirs

The heirs must also provide their personal documentation. If any heir lives abroad or cannot personally attend the notary’s office, it may be necessary to grant a power of attorney in favour of a lawyer, relative or representative. When the power of attorney is granted outside Spain, it may need to be legalised or apostilled and, where applicable, accompanied by a sworn translation. The usual documents of the heirs are the national ID card, NIE or passport, address details, marital status, matrimonial property regime if relevant and, where appropriate, notarial powers of attorney for representation.

Documents relating to real estate

If the inheritance includes homes, commercial premises, land, garages or rural properties, specific documentation relating to those properties must be gathered. These documents make it possible to prove ownership, value the asset, check charges and prepare the subsequent registration with the Land Registry.

Document	Purpose
Title deed	Proves how the deceased acquired the property.
Land Registry extract	Makes it possible to check ownership, charges, mortgages or seizures.
Cadastral reference	Identifies the property before the Cadastre.
Property tax receipt	Helps identify the property and the competent City Council.
Cadastral reference value	May be relevant for tax valuation in Inheritance Tax.
Certificate from the homeowners’ association	Makes it possible to know whether there are outstanding community debts.
Mortgage documentation	Necessary if the property has an outstanding mortgage.

Banking and financial documents to process an inheritance in Spain

When the deceased had bank accounts, deposits, investment funds, shares or financial products, the heirs must request certificates from the financial institutions. Banks usually block the accounts once they become aware of the death, except for certain justified transactions. To unblock funds or change ownership, they will normally require succession and tax documentation. The most important banking documents are the certificate of balance at the date of death, contracts for financial products, information on joint accounts, linked loans, cards, deposits, investment funds, shares and any other financial product contracted by the deceased.

Documents relating to debts, loans and charges

Before accepting an inheritance, it is essential to check whether there are debts. An inheritance may include assets, but also outstanding obligations. Therefore, it is not advisable to accept without first analysing loans, mortgages, guarantees, tax debts or possible claims. Loan agreements, bank debt certificates, outstanding receipts, mortgage documentation, communications from the Spanish Tax Authorities or Social Security, court proceedings, guarantees signed by the deceased or documentation relating to business or professional activities may be necessary. This analysis is especially important in order to decide whether it is advisable to accept the inheritance purely and simply, accept it with benefit of inventory, or renounce it.

Documents relating to vehicles, companies and other assets

If the deceased had vehicles, company shares or interests, shares, family businesses, works of art, jewellery or other valuable assets, specific documentation must also be gathered. In the case of vehicles, the registration certificate, technical inspection card, proof of ownership and documentation from the Directorate-General for Traffic may be necessary. In the case of companies, company deeds, articles of association, shareholding certificates, annual accounts, shareholders’ agreements and the actual situation of the company must be reviewed. When there are particularly valuable assets, it may be advisable to obtain a valuation or expert report.

Documents required to settle taxes

To file Inheritance and Gift Tax and, where applicable, municipal capital gains tax, the corresponding tax documentation must be prepared. Normally, the following will be required: the details of the heirs, the will or declaration of heirs, inventory of assets and debts, valuation of real estate, bank certificates, insurance documentation, title deeds, property tax receipts, proof of debts and deductible expenses, and the deed of acceptance and partition of inheritance if it has already been signed. If there are urban properties, municipal capital gains tax must also be reviewed before the corresponding City Council.

Documents in international inheritances

International inheritances require additional documentation. This occurs when the deceased resided outside Spain, had foreign nationality, left assets in several countries or one of the heirs lives abroad. In these cases, foreign death certificates, wills executed outside Spain, national or European succession certificates, international powers of attorney, sworn translations, apostilles, legalisations, tax residence certificates, foreign bank documents and documentation relating to assets located outside Spain may be necessary. It must also be analysed whether the foreign document can be used directly in Spain or whether it requires formal adaptation in order to produce effects before Spanish notaries, banks, registries or tax authorities.

International successions: inheritances with assets or heirs outside Spain

International successions are inheritances involving a foreign element: the deceased lived outside Spain, had another nationality, left assets in several countries, or one of the heirs lives abroad. These inheritances require a more careful analysis than a purely national succession, because it is not enough to know where the assets are located. It is necessary to determine which law governs the inheritance, which authority has jurisdiction, which documents are required, which taxes must be paid and how the rights of the heirs are recognised in other countries. In the European Union, the main reference is EU Regulation 650/2012, which regulates jurisdiction, the applicable law, the recognition of succession decisions and the European Certificate of Succession. However, this Regulation does not regulate inheritance taxes, which must be analysed separately in accordance with the applicable tax rules.

Foreign deceased person with assets in Spain

When a foreign person dies leaving assets in Spain, especially a property, a bank account or shares in a Spanish company, the succession must be processed with particular care. The fact that there is a property in Spain does not automatically mean that the entire inheritance is governed by Spanish law. In many international successions, the applicable law will be the law of the deceased person’s habitual residence at the time of death, unless they had validly chosen in their will the law of their nationality. This rule derives from EU Regulation 650/2012, especially Articles 21 and 22.

💡 Practical example: A French citizen resident in Spain dies leaving a property in Valencia and bank accounts in France. If their habitual residence was in Spain and they had not chosen French law in their will, Spanish law may apply to the succession. However, if they expressly chose French law in their will, that choice and its effects must be analysed.

Applicable law: habitual residence and choice of law

In international successions within the scope of EU Regulation 650/2012, the general rule is that the succession is governed by the law of the State in which the deceased had their habitual residence at the time of death. However, a person may choose that their succession be governed by the law of the State whose nationality they possess at the time of making the choice or at the time of death. This is very important for Spanish nationals living outside Spain or foreigners living in Spain. Poor planning may result in the application of an inheritance law different from the one the person expected.

💡 Practical example: A Spanish national has lived in Belgium for years and owns a property in Spain and another in Belgium. If they die while habitually resident in Belgium and have not made a choice of law in their will, Belgian law may come into play as the law applicable to the succession. If they wanted their inheritance to be governed by Spanish law, they should have expressly provided for this in their will through a valid choice of law.

Spanish national resident abroad

When a Spanish national resident abroad dies, it should not automatically be assumed that the Spanish Civil Code always applies. Habitual residence may be decisive, especially if the person lived permanently in another country. In addition, if Spanish law ultimately applies, it may still be necessary to determine whether Spanish common civil law applies or whether a regional or special civil law applies, such as Catalan, Aragonese, Navarrese, Basque, Galician or Balearic law. In Spain, this issue is linked to vecindad civil, or civil law affiliation, regulated in Article 14 of the Civil Code.

💡 Practical example: A Spanish national born in Aragon has lived in Belgium for years and owns assets in Spain. If their succession is governed by Spanish law, it will be necessary to analyse whether they retain Aragonese vecindad civil or whether Spanish common civil law applies. The difference may be relevant for the forced share, the distribution of the estate and the rights of the spouse.

Assets in several countries

When the inheritance includes assets in several States, it is common for procedures to be required in more than one country. There may be a single law applicable to the succession, but that does not avoid the need to comply with local formalities to register properties, unblock bank accounts or prove heirship. For example, if there is a property in Spain, it will normally be necessary to coordinate the succession documentation with the notary, the Land Registry, banks and the Spanish tax administration. If there are assets in another country, the requirements of that State will also have to be met.

💡 Practical example: A person dies in Germany leaving a property in Malaga, bank accounts in Germany and heirs resident in Spain. Although the succession may be governed by a single law, the heirs will need valid documentation to act in Spain: will, succession certificate, death certificates, identity documents, sworn translations and, where applicable, apostilles or legalisations.

Taxation of non-residents

Taxation is one of the most delicate points in an international succession. EU Regulation 650/2012 does not determine which taxes are payable. Therefore, even if a foreign law governs who inherits, there may be an obligation to pay taxes in Spain if there are assets located in Spanish territory or if the heir or the deceased has a tax connection with Spain. In Spain, acquisitions by inheritance, legacy or other succession title are declared through Form 650 for Inheritance and Gift Tax. The Spanish Tax Agency identifies this form for mortis causa acquisitions, including inheritances, legacies and life insurance payments where applicable.

💡 Practical example: A resident in Belgium inherits a property located in Spain. Even if they do not live in Spain, they may have to file Inheritance Tax in Spain for that property. In addition, if they later sell the property, other tax obligations may arise, such as non-resident capital gains tax and municipal capital gains tax.

European Certificate of Succession (ECS)

The European Certificate of Succession is a particularly useful document in international inheritances within the European Union. It allows heirs, legatees, executors or estate administrators to prove their status or powers in another Member State. It does not necessarily replace all national procedures, but it greatly facilitates proof of who is entitled to act in the inheritance. EU Regulation 650/2012 created this certificate precisely to simplify successions with cross-border elements.

💡 Practical example: A Spanish national dies while resident in Belgium and leaves a bank account in Spain. Their heirs may need to prove to the Spanish bank that they are heirs. In this context, the European Certificate of Succession may help prove their status without having to start a complete succession declaration in Spain from scratch, although it will still be necessary to review which documents the bank requires and which taxes must be settled.

💡 Important key point: An international succession should not be processed as an ordinary inheritance. Before accepting, distributing or settling taxes, it is necessary to determine the applicable law, the deceased person’s habitual residence, any possible choice of law in the will, the location of the assets, the residence of the heirs and the tax obligations in each country.

In practice, the most common mistakes are thinking that Spanish law always applies because there is a property in Spain, forgetting non-resident taxation, failing to check whether there is a choice of law in the will, or not using the European Certificate of Succession when it can simplify the process. We are specialists in International Law, and we handle complex inheritances. Concerning international inheritances, review our article about inheritance and succession in Belgium. Contact us for more information.

Common problems in inheritances in Spain

In practice, many inheritances do not create problems because there are no assets, but because there are disagreements between heirs, doubts about the will, conflicts over the use of the property, or uncertainty about debts and taxes. Therefore, in addition to knowing the general rules of succession, it is advisable to identify the most common problems in an inheritance in Spain and the legal solutions available. This section is particularly important because many inheritance disputes can be avoided or resolved more effectively if action is taken in time, with the right strategy and the appropriate documentation.

One heir does not want to sign the inheritance

One of the most common problems is that one of the heirs does not want to sign the acceptance or partition of the inheritance. Sometimes they do not sign because they disagree with the distribution; other times because they suspect that there are debts; and in many cases they simply block the process because of a family conflict. The first point to understand is that the lack of signature of one heir can paralyse an inheritance, especially when there are properties, bank accounts or assets that require a deed of acceptance and partition. If all the heirs must participate and one of them does not appear or does not consent, it will not always be possible to complete the distribution through the ordinary route.

❗️ What can be done? The solution depends on the stage of the inheritance. If the heir has not yet accepted or renounced the inheritance, the notarial notice under Article 1005 of the Spanish Civil Code may be used to force them to decide whether they accept or renounce. If the problem is not acceptance, but how to distribute the estate, options such as the estate partitioner, the court- or notary-appointed estate partitioner, or ultimately the judicial division of the inheritance may be considered. If there is a will and an estate partitioner was appointed, this figure can greatly help unblock the situation.

💡 Practical example: Three siblings inherit a property and several bank accounts. Two want to sign and sell the property, but the third does not want to attend the notary’s office and does not propose an alternative. In that case, the inheritance may become blocked. If there is no agreement, it will be necessary to consider a notarial or judicial route to move forward with the partition.

There is disagreement about the value of the inherited property

Another very common conflict arises when the heirs cannot agree on the value of an inherited property. This is very common when one heir wants to keep the property and compensate the others, or when there is disagreement about whether to sell the asset or allocate it to one heir only. The problem is not only civil, but also tax-related. If the property is valued below the appropriate value, tax value reviews, supplementary tax assessments or conflicts between co-heirs may arise. If it is valued too high, one of the heirs may feel harmed in the allocation.

❗️ How is this usually resolved? The most advisable approach is to start from an objective valuation. Depending on the case, a professional valuation, an expert report, the cadastral reference value when relevant for tax purposes, or a reasonable and well-justified market value may be used. When the property represents most of the inheritance, an incorrect valuation can distort the entire distribution.

💡 Practical example: Two siblings inherit a property. One maintains that it is worth EUR 180,000 and the other that it is worth EUR 260,000. If one of them wants to have it allocated to them and compensate the other, the difference is enormous. In these cases, a professional valuation is usually the safest way to establish a reasonable basis and avoid later disputes.

One heir lives in the inherited house

It is very common that, after the death, one of the heirs continues living in the inherited property while the others want to sell it, rent it out or distribute it. This often creates tension because the exclusive use of the house by one co-heir does not automatically mean that they have greater rights over the property. As long as the inheritance has not been distributed, there is normally an estate community. This means that no heir may behave as the exclusive owner of the entire property if the other heirs also have rights.

❗️ What problems can this create? If one heir uses the property exclusively, several issues may arise. The others may request an agreement on the use of the property; financial compensation for exclusive use may be considered; if legal cohabitation is not possible, the division of the co-owned property or the sale of the property may be considered; and in some cases, actions may also be available to recover possession or regularise the situation. The solution will depend on whether the inheritance has already been accepted, whether the partition has already been carried out, whether there is a usufruct right of the surviving spouse, and the legal basis on which that person occupies the property.

💡 Practical example: Four siblings inherit their parents’ house. One of them already lived there and continues occupying it for years without paying anything, while refusing to sell and preventing the others from using the asset. In this situation, simply letting time pass is not enough. It is advisable to regularise the use or start actions to unblock the situation.

There is suspicion of manipulation of the will

When an heir considers that the will does not truly reflect the deceased person’s wishes, they may suspect manipulation, undue influence, lack of capacity or even the capture of the testator’s will. This is one of the most delicate conflicts in succession matters, because it is not enough to feel that the will is “unfair”. To challenge a will, there must be a solid legal and evidentiary basis.

💡 When can a challenge be considered? A challenge may be considered, for example, when there are indications of lack of capacity of the testator at the time of signing, undue influence by a relative or carer, isolation of the deceased, contradiction with previous wills or with their usual wishes, and relevant formal defects. In these cases, the medical history, medical reports, witnesses, notarial documentation and any element that helps reconstruct the testator’s situation may be important.

💡 Practical example: An elderly person changes their will shortly before death and leaves practically everything to a person who lived with them, excluding their children. If there were also cognitive problems or advanced dependency, it may be necessary to analyse whether the will was truly free and valid.

Lifetime gifts and collation in inheritance

Many inheritances become complicated because the deceased had already given assets or money during their lifetime to one of their children or to another heir. This raises a common question: must that gift be taken into account when distributing the inheritance? In many cases, yes. This is where collation in inheritance comes into play. It serves to avoid imbalances between forced co-heirs when one of them received advantages during the deceased person’s lifetime. The essential reference is Article 1035 of the Spanish Civil Code, according to which the forced heir who inherits together with others must bring into collation the gifts received from the deceased, unless the deceased provided otherwise.

❗️ Why is this important? Collation does not always mean physically returning the gifted asset, but rather taking it into account in order to make a more balanced distribution. In addition, if the gift harms the forced share of other forced heirs, it may give rise to reduction actions.

💡 Practical example: A father gives EUR 100,000 during his lifetime to one of his children to buy a property. When he dies, he leaves an estate that must be distributed among three children. That amount may be relevant to calculate whether the final distribution respects equality and the forced share.

Disinheritance

Disinheritance is another issue that generates a great deal of litigation. Many people believe that it is enough to state in a will “I disinherit my child”, but this is not the case. Under Spanish law, disinheritance is only valid if it is based on a legal cause and if it is expressed in the will. This is important because disinheritance cannot be made arbitrarily. The basic reference is Article 848 of the Spanish Civil Code, which requires disinheritance to be made only for one of the causes expressly provided by law. In addition, Article 850 of the Spanish Civil Code establishes that the burden of proving the cause lies with the testator’s heirs if the disinherited person denies it.

❗️ What happens if it is not properly proven? If the cause for disinheritance does not exist, is not proven or is poorly formulated, the disinheritance may be challenged and rendered ineffective. In that case, the forced heir could claim their forced share.

💡 Practical example: A father disinherits a child for “lack of relationship”, but does not properly specify the cause or there is insufficient evidence of abandonment or psychological abuse required by case law in certain cases. If the child challenges the disinheritance, it will be necessary to analyse whether that exclusion is legally sustainable.

Success cases in successions and inheritances handled by the firm

In matters of succession in Spain, each inheritance requires a specific analysis. A simple inheritance between children is not the same as an international succession with assets in several countries, an inheritance with debts, a disputed will or a conflict between siblings over a family home. Below we present some representative cases handled by the firm, always anonymised for reasons of professional confidentiality.

International inheritance with assets in Spain and heirs resident abroad

The heirs of a deceased person lived outside Spain, but the deceased had a property in Spanish territory and bank accounts in another European country. Family did not know whether the inheritance had to be processed in Spain, in the country where the deceased had lived, or in both States. The main issue was to determine which law applied to the succession, which foreign documents had to be used in Spain, whether a European Certificate of Succession was necessary, how to unblock the bank account and regularise the property, and which taxes had to be filed in Spain.

What did we do? We analysed the deceased person’s habitual residence, the existence of a will, the possible choice of law, the foreign documentation and the location of the assets. We coordinated the preparation of the necessary documents, translations, acceptance of the inheritance, tax settlement in Spain and registration of the property.

💡 Result: The inheritance could be processed in an orderly manner, avoiding unnecessary duplication between countries and allowing the heirs to regularise the property in Spain without having to assume an excessive administrative burden.

Inheritance with debts: protection of the heir’s personal assets

An heir was called to an inheritance that apparently included valuable assets, but there were also doubts about loans, tax debts, possible guarantees and obligations linked to an old professional activity of the deceased. Accepting the inheritance purely and simply could have been dangerous. If the debts exceeded the value of the inherited assets, the heir could have ended up being liable with their own personal assets.

What did we do? Before accepting, we carried out a complete asset and liability analysis: real estate, bank balances, loans, charges, tax debts, possible claims and available documentation. Given the uncertainty, we recommended processing the acceptance with benefit of inventory, in order to separate the heir’s personal assets from the estate assets.

💡 Result: The heir was able to accept the inheritance with greater legal certainty, limiting their liability to the value of the inherited assets and avoiding unnecessary personal risks.

Inherited property blocked by a co-heir

Several siblings inherited a family home. One of them occupied the property and refused to sell, rent it out or financially compensate the others. The inheritance had been blocked for months and the other heirs could not dispose of their share. The conflict combined several elements: exclusive use of the property by one heir, lack of agreement on the value of the property and refusal to sign the partition of the inheritance.

What did we do? We first attempted a negotiated solution. We requested an objective valuation of the property, calculated each heir’s rights and made a clear proposal: sale of the property, allocation to one of the heirs with compensation to the others, or the initiation of actions to unblock the estate community.

💡 Result: The conflict could be redirected through a specific patrimonial solution. The heir occupying the property had to take a position, and the other heirs were able to move towards the sale or financial compensation of their rights.

Disputed will and lifetime gifts

After the death of a parent, several children discovered that one of the siblings had received significant sums of money and assets during the parent’s lifetime. In addition, the will appeared to favour that sibling again. The other heirs considered that the distribution did not properly respect their forced heirship rights. The problem was not only the will, but also the lifetime gifts that could affect the final calculation of the inheritance.

What did we do? We reconstructed the deceased person’s estate, analysed the gifts made during their lifetime, reviewed the forced share, studied whether collation in inheritance was applicable and calculated the possible harm suffered by the forced heirs.

💡 Result: The strategy made it possible to open solid negotiations based on figures and documentation, not only on family perceptions. This facilitated a balanced solution and avoided the conflict being unnecessarily prolonged.

Disinheritance challenged for lack of sufficient evidence

A forced heir was excluded from the will through a disinheritance clause. However, the stated cause was generic and was not sufficiently documented. In Spain, it is not enough to disinherit a child or a forced heir because there is a poor family relationship. Disinheritance must be based on a legal cause and, if the disinherited person challenges it, the other heirs must be able to prove it.

What did we do? We analysed the will, the cause invoked, the family relationship, the background, the messages, the documentary evidence and the real possibilities of challenge. Based on that analysis, we prepared a strategy to claim the forced share or negotiate compensation.

💡 Result: The case could be approached with a clear legal position. The opposing party understood the risk of litigation and a negotiation route was opened to avoid long, costly and emotionally exhausting court proceedings.

Inheritance without a will and declaration of heirs

A person died without a will, leaving several relatives with a possible right to inherit. The family did not know who had priority or how to start the process. When there is no will, it is not enough for the relatives to reach a verbal agreement. It is necessary to legally determine who the heirs are through the corresponding declaration of intestate heirs.

What did we do? We identified the legal order of succession, collected death, birth, marriage and other family certificates, and coordinated the notarial file to prove who the legal heirs were.

💡 Result: The family was able to obtain a formal declaration of heirs, unblock the processing of the inheritance and subsequently move forward with the acceptance, tax settlement and distribution of the assets.

Do you need help with an inheritance or succession in Spain?

Processing an inheritance in Spain requires important decisions to be made from the very beginning. Before accepting, renouncing, distributing assets or paying taxes, it is essential to review the will, identify the heirs, calculate the forced share and correctly value the real estate. Each succession is different. An inheritance with a will is not the same as an inheritance without a will. Nor is a succession between children the same as an inheritance involving a surviving spouse, assets abroad, outstanding debts or heirs who cannot reach an agreement.

Our firm can assist you throughout the entire succession procedure. We also act in international inheritances, especially when there are assets in Spain, heirs resident abroad, foreign documents, successions involving non-residents or a need to coordinate procedures between several countries. If you need a lawyer for an inheritance in Spain, we can study your case, explain the available options and assist you throughout the process.

Contact us by email at info@arthurmarin.com or by phone at +32 465 345 345 to analyse your succession and receive personalised legal advice.

💡 Early action can help avoid tax errors, bank account blockages, notarial problems, liability for debts, family conflicts and unnecessary litigation.

Frequently asked questions about successions and inheritances in Spain

What is a succession in Spain?

A succession in Spain is the procedure through which the assets, rights and obligations of a deceased person pass to their heirs or legatees. It includes the identification of the heirs, the review of the will, the inventory of assets and debts, the acceptance or renunciation of the inheritance, the settlement of taxes and the final distribution of the estate.

What is the difference between succession and inheritance?

Succession is the legal procedure for transferring the estate of a deceased person. The inheritance is the set of assets, rights and obligations that are transferred. In simple terms, succession is the process, and the inheritance is the patrimonial content that is distributed.

What happens if a person dies without a will in Spain?

If a person dies without a will, intestate succession, also known as abintestato, is opened. In that case, the law determines who the heirs are. It will normally be necessary to process a declaration of heirs before a notary in order to officially prove which relatives are entitled to the inheritance.

Who inherits first in Spain?

Under Spanish common civil law, children and descendants inherit first. If there are none, parents or ascendants may inherit. If there are no descendants or ascendants, the surviving spouse may inherit. After that, siblings, nephews and nieces or other collateral relatives may inherit, depending on the case.

What is the forced share in an inheritance?

The forced share, or legítima, is the part of the inheritance that the law reserves for certain forced heirs. Under Spanish common civil law, the main forced heirs are children and descendants; in their absence, parents and ascendants; and the surviving spouse in the form provided by law. Therefore, the testator cannot always leave all their assets freely to whomever they wish.

Can a father leave the entire inheritance to only one child?

Under Spanish common civil law, a father cannot harm the forced share of the other children. He may favour one of them by using the improvement third and the freely disposable third, but he must respect the strict forced share of all the children. If the will infringes the forced share, the affected children may bring a claim.

What rights does the surviving spouse have?

The surviving spouse has inheritance rights, but normally in the form of a usufruct. If they inherit together with children or descendants, they are entitled to the usufruct of the improvement third. If they inherit together with parents or ascendants, they are entitled to the usufruct of half of the estate. Whether there are no descendants or ascendants, they are entitled to the usufruct of two thirds.

What is the deadline for paying Inheritance Tax?

The general deadline for filing Inheritance Tax is six months from the date of death. If the inheritance is complex or documentation is missing, an extension may be requested, but it must be done within the legally established period. Missing the deadline may lead to surcharges, interest or penalties.

Can an inheritance be renounced?

Yes. An heir may renounce an inheritance if they do not want to receive assets or assume possible debts. The renunciation must be made formally before a notary. Before renouncing, it is advisable to analyse whether there are assets, debts, pending taxes and whether it may be more appropriate to accept with benefit of inventory.

What does it mean to accept an inheritance with benefit of inventory?

Accepting an inheritance with benefit of inventory allows the heir to accept the inheritance while limiting their liability for debts to the value of the inherited assets. It is a particularly useful option when there are doubts about loans, guarantees, tax debts, charges or pending liabilities of the deceased.

What happens if an heir does not want to sign the inheritance?

If an heir does not want to sign, the inheritance may become blocked. Depending on the case, they may be required by notarial notice to accept or renounce, an estate partitioner may intervene, or it may be necessary to initiate judicial proceedings for the division of the inheritance.

What documents are needed to process an inheritance?

The most common documents are the death certificate, certificate of last wills, life insurance certificate, will or declaration of heirs, identity documents of the heirs, property deeds, bank certificates, property tax receipts, debt documentation and, where applicable, translations, apostilles or powers of attorney.

Can the deceased person’s bank accounts be unblocked?

Yes, but banks usually require succession and tax documentation before unblocking accounts. They will normally request the death certificate, certificate of last wills, will or declaration of heirs, identification of the heirs and proof of settlement or filing of Inheritance Tax.

What taxes are paid when inheriting in Spain?

The main tax is Inheritance and Gift Tax. In addition, if urban real estate is inherited, municipal capital gains tax may apply. Later Personal Income Tax effects may also arise if the heir sells an inherited asset or obtains rental income.

What happens if there are assets in Spain and heirs abroad?

When there are assets in Spain and heirs abroad, the inheritance may require international coordination. It may be necessary to analyse the applicable law, prepare powers of attorney, sworn translations, apostilles, succession certificates and tax filings in Spain. These inheritances must be reviewed with particular care in order to avoid notarial, banking or registry blockages.

Author and legal review: This article has been prepared by Arthur & Marin, a law firm with experience in civil law, successions, international inheritances, inheritance taxation and proceedings involving cross-border elements. The information has been reviewed in accordance with the Spanish Civil Code, tax rules on Inheritance and Gift Tax, rules on municipal capital gains tax, notarial and registry criteria, and EU Regulation 650/2012 on international successions. This content is for informational purposes only and does not replace individual legal advice. In succession matters, the solution may vary depending on the existence of a will, vecindad civil or civil law affiliation, tax residence, the location of the assets, family composition, debts and the competent Autonomous Community. Last reviewed: June 2026.