> Last updated according to the relevant sources on 2026-10-20. General information, not legal advice. # Inheriting Spanish Property as a UK Resident Source: https://crossborderestate.com/guides/inheriting-spanish-property/ Published: 2026-10-18. Last updated: 2026-11-03. Topics: Foreign probate, Property title transfer, Inheritance tax. **General information, not legal advice.** General information about inheriting Spanish property under the law of England and Wales and Spain as at 20 October 2026. Not legal advice; no lawyer-client relationship. Other laws may apply and the law changes. Take advice from a qualified lawyer in the relevant jurisdiction before acting. CrossBorder Estate is not a law firm. ## The short answer Inheriting Spanish property takes action. A UK-resident heir accepts the inheritance before a Spanish notary, obtains a Spanish foreigner's tax number (NIE), files Spanish inheritance tax (ISD) with the State tax agency (AEAT) within six months of the death, and registers the property at the local Land Registry. Ownership passes on acceptance, with effect back to the date of death; registration is what lets the heir sell or mortgage the property in practice. ## The Legal Snapshot The steps are much the same for any UK-resident heir. The tax bill depends on which Spanish region's rules apply, and the succession law depends on where the deceased last lived and whether their will chose a law. ### Deceased lived in the UK, owned a Spanish home, no choice of law in the will - Applicable law: Spanish notaries and land registrars apply English law, the law of the last habitual residence (Succession Regulation art. 21), but English law refers land to the law of where it lies, so Spanish law governs the Spanish property (renvoi, art. 34.1(a)). This does not apply if the will validly chose English law (art. 22, or a pre-August 2015 will under art. 83). Spanish legal writers debate the resulting split of the estate. - Tax exposure: ISD on the Spanish property only (non-resident heir, art. 7 Ley 29/1987), under the rules of the region where the Spanish assets have the highest value, filed with the AEAT. - Notes: Each heir needs an NIE, applied for from the UK through the Spanish consulate, and a representative resident in Spain for the inheritance tax return. ### Deceased lived in Spain, heirs live in the UK - Applicable law: Spanish law applies to the whole estate (art. 21), unless the deceased chose the law of their nationality in a will (art. 22). In regions with their own civil law, such as Catalonia or the Balearics, that regional law may apply (art. 36). - Tax exposure: ISD on the Spanish assets each heir receives, under the rules of the region where the deceased lived, filed with the AEAT. Close-family relief is now high in most regions; Catalonia is less generous. - Notes: Spanish forced shares (legítima) may limit what a will can leave freely if Spanish law applies. ### Several heirs, or a sale soon after inheriting - Applicable law: All heirs sign the acceptance deed (escritura de aceptación de herencia), in person or through a power of attorney. To sell, the inheritance must in practice be registered first; it is often presented to the registry together with the sale. - Tax exposure: Each heir files and pays ISD on their own share. On a later sale a non-resident seller pays 19% Spanish tax on the gain; the buyer withholds 3% of the price and pays it to the tax office, and the seller settles the difference on Modelo 210 (Real Decreto Legislativo 5/2004, art. 25). The municipal plusvalía is also due on the sale. - Notes: A UK power of attorney is usually signed before a UK notary and apostilled, then translated by a sworn translator in Spain. ## Last updated Last updated according to the relevant sources on 2026-10-20. The statements are drafted from the primary legal sources listed below. This is general information, not legal or tax advice. Written by Roman P. with AI assistance; checked against the sources listed. Roman P. writes the guides on CrossBorder Estate, published by ASPECTERRA LIMITED. Each statement is checked against the primary sources listed on the page. ## Step one: accepting the inheritance Under Spanish law an heir accepts an inheritance, usually by signing a deed before a notary. Once accepted, the acceptance takes effect from the date of death (Civil Code art. 989), so there is no gap in ownership. Until it happens, though, the property cannot be registered, sold or mortgaged in the heir's name, and local property tax (IBI) keeps falling due. Acceptance can be outright, or 'a beneficio de inventario', which limits the heir's liability for the deceased's debts to the value of what they inherit. Which suits an estate depends on its debts, and is a question for a qualified adviser. ## Step two: documents, NIE and the notarial deed A Spanish notary will usually ask for the death certificate with an apostille, the certificate of the Spanish Registry of Last Wills (Registro General de Actos de Última Voluntad), a certificate of life-insurance cover, the will, and sworn Spanish translations of foreign documents. If the succession rests on a UK will, Spanish registrars require the UK grant of probate (resolution of 29 April 2024 of the Directorate General for Legal Certainty and Public Faith, Dirección General de Seguridad Jurídica y Fe Pública or DGSJFP), apostilled (Hague Apostille Convention 1961, arts 2 and 3; Reglamento Hipotecario art. 36). They also require it translated into Spanish by the Office for the Interpretation of Languages (Oficina de Interpretación de Lenguas), by officials authorised under laws or international conventions or, where applicable, by a notary; the registrar may dispense with the translation if the registrar knows the language (Reglamento Hipotecario art. 37). The apostille takes the place of the older legalisation that art. 36 names (Hague Apostille Convention 1961, art. 2). The DGSJFP has accepted that no UK grant is needed where the deceased made a Spanish notarial will covering all of their assets and choosing the law of their British nationality, expressly or by an unmistakable tacit choice (DGSJFP resolution of 29 April 2024). The resolution does not say whether a UK grant is needed with a Spanish notarial will that covers only the Spanish assets or makes no choice of law, and it does not deal with UK intestacy or letters of administration. Each heir needs an NIE. From the UK it is applied for through the Spanish consulate, which passes the application to the Spanish police authority for foreigners. The notary then prepares the acceptance deed, which all heirs or their attorneys sign. ## Step three: inheritance tax and the plusvalía A heir who lives outside Spain pays ISD only on assets in Spain (art. 7 Ley 29/1987). The return (Modelo 650) is filed with the State tax agency (AEAT), not a regional tax office, within six months of the death. An extension of up to six more months can be requested within the first five months; interest runs during the extension (RD 1629/1991 arts 67 and 68). The heir applies the rules of the region where the deceased lived, or, if the deceased lived outside Spain, of the region where the Spanish assets have the highest value (Ley 29/1987, second additional provision). A heir who lives outside the EU and EEA, which includes the UK, must appoint a representative resident in Spain for this tax and file the signed appointment with the return (Ley General Tributaria art. 47; RD 1629/1991 art. 18). A late return still has to be filed. Without a prior request from the tax office, the surcharge is 1% plus 1% for each full month of delay up to 12 months, then 15% plus late-payment interest; it is cut by 25% if paid promptly (Ley General Tributaria art. 27). Some regional reliefs are lost if the return is late. For real estate the taxable value is the Catastro's reference value (valor de referencia), or the declared value if higher (art. 9 Ley 29/1987). A heir who thinks the reference value is too high cannot simply use a private valuation: it can only be challenged by asking to correct the return or appealing the assessment. Separately, the town hall's land-value tax (plusvalía municipal) falls on the heir. It is not due where the land has not gained value, some town halls give up to 95% relief to close family, and on death it must be declared within six months, extendable to one year on request (Real Decreto Legislativo 2/2004, arts 104 to 110). ## Step four: the Land Registry The acceptance deed is then presented to the Land Registry (Registro de la Propiedad) where the property is recorded. The registry will not admit it without proof that ISD has been filed (art. 33 Ley 29/1987). Registration does not itself transfer ownership, but buyers and banks rely on it, so in practice it is needed before the heir can sell or mortgage. ## Common errors about inheriting the property "The heir does not own the property until it is registered." Ownership passes on acceptance, with effect back to the date of death (Civil Code art. 989). "The heir can use an independent valuation instead of the reference value." For real estate the taxable value is the Catastro's reference value, or the declared value if higher (art. 9 Ley 29/1987). It can only be challenged by asking to correct the return or appealing the assessment. "The notary calculates the plusvalía." The town hall assesses it, or the heir declares it where the local bylaw requires (Real Decreto Legislativo 2/2004, arts 104 to 110). "The Spanish six months starts when the UK grant is issued." It runs from the day of death (RD 1629/1991 art. 67.1(a)), and the return can be filed without a deed (art. 66). ## Legal sources cited - Regulation (EU) No 650/2012 (Succession Regulation), arts 21, 22, 34 and 36 (EU): Which law governs the estate, choice of law by will, renvoi, and regions with their own civil law - Ley 29/1987 del Impuesto sobre Sucesiones y Donaciones, arts 7, 9, 33 and second additional provision (Spain): Tax on non-resident heirs, value of real estate, registry bar, regional rules for non-residents - Real Decreto 1629/1991 (Reglamento del ISD), arts 66, 67 and 68 (Spain): Six-month filing period from the day of death, filing without a deed, and extension - Ley 22/2009, art. 32 (Spain): ISD of non-resident taxpayers stays with the State: filing with the AEAT - Real Decreto Legislativo 2/2004 (Ley de Haciendas Locales), arts 104 to 110 (Spain): Municipal land-value tax (plusvalía) on inheritance - Código Civil, art. 989 (Spain): Acceptance takes effect from the date of death - Ley 58/2003 General Tributaria, arts 27 and 47 (Spain): Late-filing surcharges; representative for non-residents - Real Decreto Legislativo 5/2004 (non-residents' income tax), art. 25 (Spain): 19% tax on a non-resident's gain and the buyer's 3% withholding - DGSJFP resolution of 29 April 2024 (BOE-A-2024-9883) (Spain): A UK will needs the UK grant of probate for registration in Spain; no grant where a Spanish notarial will covers all assets and chooses the law of British nationality - Reglamento Hipotecario, arts 36 and 37 (Spain): Foreign documents need legalisation to be registered; translation for registry purposes, which the registrar may dispense with if the registrar knows the language - Hague Convention of 5 October 1961 Abolishing the Requirement of Legalisation for Foreign Public Documents (Apostille Convention), arts 2 and 3 (Spain): Between Spain and the UK the apostille replaces legalisation and is issued by the State the document comes from ## Related guides - [The UK–Spain Probate Process, Explained](https://crossborderestate.com/guides/uk-spain-probate-process.md) - [Spanish Inheritance Tax for UK Residents Inheriting Assets in Spain](https://crossborderestate.com/guides/spanish-inheritance-tax-uk-residents.md) - [A UK Will and a Spanish Will: When One Revokes the Other](https://crossborderestate.com/guides/uk-spanish-wills-revocation.md) - [Inheritance Tax Before Probate: What a UK–Spain Estate Pays First](https://crossborderestate.com/guides/paying-inheritance-tax-before-probate-uk-spain.md) - [Spanish Forced Shares and a UK Will: When the Children Can Claim](https://crossborderestate.com/guides/forced-heirship-spain-uk-will.md) - [Dying Without a Will in a UK–Spain Estate: Who Inherits and How](https://crossborderestate.com/guides/no-will-uk-spain-estate.md)