Owning property in Andalusia is straightforward day to day, but inheritance is where many international owners get caught out. Spain has different succession rules, different paperwork, and strict deadlines for tax filings. This guide explains the current framework and the practical steps your heirs will face.
This article is general information, not legal advice. Always confirm your personal situation with a Spanish lawyer and a tax adviser.
1. The Andalusia advantage for inheritance tax in 2026
Andalusia remains one of the most favourable regions in Spain for close family members.
Under current Andalusian rules, heirs in Groups I and II (broadly children, spouses, and parents) can benefit from:
- A €1,000,000 reduction in the taxable base per heir (Group I and II).
- A 99% bonificación on the tax due for mortis causa acquisitions for Groups I and II (and equivalent relationships recognised by Andalusian law).
Couples who are not married
In Andalusia, registered parejas de hecho (registered in the Andalusian registry) are treated as spouses for these inheritance tax benefits.
This means the biggest planning risk is not “married vs unmarried” in abstract, but whether the relationship is properly registered in the way Andalusian tax rules require.
2. Forced heirship and how the EU Succession Regulation affects foreign owners
Under Spanish civil law, forced heirship rules typically reserve a significant portion of the estate for children or descendants. This can limit what someone can leave freely, especially where the intention is to leave everything to a spouse.
For cross-border estates, the EU Succession Regulation (650/2012) creates a clear default and a choice mechanism:
- The default rule is generally that succession is governed by the law of the deceased’s habitual residence at the time of death.
- A person can choose that the law of their nationality applies to their succession.
In practice, many international owners use a Spanish will to record that election clearly, so heirs and notaries can apply the intended legal system with fewer disputes.
3. Why many owners choose a separate Spanish will
A foreign will can sometimes be used, but a Spanish will covering Spanish assets usually reduces friction because it aligns with Spanish notarial procedure and registry checks.
Key practical benefits:
It can reduce administrative steps, because heirs can typically work directly within the Spanish notary system instead of depending on foreign probate processes first (although requirements vary by country and estate structure).
It is registered and traceable via the Registro General de Actos de Última Voluntad, which helps heirs confirm whether a will exists and which notary holds it.
4. The inheritance journey in Spain: step by step
While every estate is different, the usual order of work for an Andalusian property inheritance is:
Step 1: Obtain death documentation
If the death occurred outside Spain, documents typically need legalisation (often apostille) and sworn translation for Spanish formalities.
Step 2: Request the Certificate of Last Wills
The certificate can only be requested after 15 working days from the date of death.
It confirms whether a will exists and which notary holds the latest one.
Step 3: Identify heirs, assets, and tax numbers (NIE)
Heirs generally need a NIE to sign deeds, deal with banks, and file taxes in Spain.
Step 4: Sign the inheritance deed before a Spanish notary
Heirs normally sign an Escritura de Aceptación y Adjudicación de Herencia (acceptance and allocation deed).
Step 5: File inheritance tax on time
The general deadline is 6 months from the date of death.
A single 6-month extension can be requested, but it must be requested within the first 5 months of the original deadline, and interest may apply.
5. Pitfalls that regularly cause delays or unnecessary tax
Choosing a value that creates future problems
When heirs later sell the property, the acquisition value for capital gains purposes is linked to the value used for Inheritance and Gift Tax purposes, with a market value limit.
Declaring an unrealistically low value may save little or nothing in Andalusia for close relatives, but can increase future capital gains exposure or trigger value disputes.
Bank accounts can become blocked
Spanish banks commonly restrict access to accounts once notified of a death until heirs prove entitlement and provide tax and notarial documentation.
Local taxes may still apply
Even when Andalusian inheritance tax is reduced to a low amount for close family, heirs should still check municipal taxes linked to property transfers. These are handled at town hall level and depend on the facts of the transfer and the applicable calculation method.
6. Coordination of wills
Many international owners use two coordinated wills:
- A will in their home country for non-Spanish assets
- A Spanish will limited to Spanish assets
The key drafting point is that the wills must be written so they do not unintentionally revoke each other. This is normally handled by a lawyer using carefully limited revocation wording tailored to the two-will setup.
FAQ About Spanish Wills & Inheritance
Why should I have a Spanish will if I already have one at home?
A Spanish will can make the Spanish inheritance process easier because it fits Spain’s notary system and is traceable through the official last wills registry.
I have heard about forced heirship. Will my children automatically inherit?
Spanish civil law includes forced heirship rules, but for international estates the EU Succession Regulation allows a person to choose the law of their nationality to govern their succession, rather than the default habitual residence rule.
What are the inheritance tax benefits in Andalusia?
For Groups I and II, Andalusia provides a €1,000,000 reduction in the taxable base and a 99% bonificación on the tax due for inheritances.
Do registered civil partners count like spouses in Andalusia?
Yes, if the couple is registered as a pareja de hecho in the Andalusian registry, they are treated as spouses for Andalusian inheritance tax benefits.
How long do heirs have to settle inheritance tax in Spain?
The standard deadline is 6 months from death, with the option to request a single 6-month extension within the first 5 months.
What happens if I die without a will in Spain?
Heirs may need a notarial declaration of heirs ab intestato to prove who inherits.
If no heirs exist, the estate can ultimately pass to the state under Spanish rules.
Is there any other tax to pay besides Inheritance Tax?
Often, yes. When real estate is inherited, heirs may also have to deal with Plusvalía Municipal (IIVTNU), a local town hall tax linked to the increase in the value of urban land since the last transfer. It is separate from inheritance tax and is settled with the municipality where the property is located. In some cases, if there is no increase in value, the amount payable may be reduced or nil, but the town hall filing is still required.
Can I manage the inheritance process without travelling to Spain?
Yes. Many heirs handle the process from abroad by granting a Power of Attorney to a Spanish lawyer or trusted representative. This can allow your representative to obtain NIEs, sign the inheritance deed before a notary, file and pay taxes, and complete Land Registry registrations on your behalf.
Will the Spanish authorities freeze my bank accounts after I pass away?
When a Spanish bank is notified of a death, it will usually restrict access to the deceased’s accounts, or to the deceased’s share of a joint account, until the heirs provide documentation proving their entitlement and complete the required inheritance formalities. In some situations banks may freeze the account, particularly where disputes arise between heirs and surviving account holders.
How can I ensure my home country will and Spanish will do not conflict?
It is common to use coordinated wills: one covering assets in your home country and a separate Spanish will limited to Spanish assets. The key is that each will must be drafted so it does not unintentionally revoke the other, usually by including an express clause limiting its scope and confirming it does not revoke the other will. This should be drafted by a lawyer experienced in cross-border estates.
