The easiest way to understand the process is to separate three questions:
- Which country’s law decides who inherits?
- Which inheritance tax rules apply?
- What must the heirs do in Spain?
This guide explains the main rules in plain English. It focuses on property in Andalusia and the common Spanish Civil Code. Some Spanish regions have their own civil inheritance laws, so advice for another region may be different.
Important: This is general information, not legal or tax advice. Cross-border estates depend on nationality, habitual residence, family situation, marital property rules, the wording of all wills and the location of the assets. A Spanish succession lawyer and tax adviser should review the individual case.
Inherited a property in Andalusia? If you are considering selling it, request a free property valuation. Real Estate Andalusia can assess the property’s current market position and explain the property documents normally needed before marketing. Inheritance law, tax and title advice must come from your lawyer or tax adviser.
1. Which country’s inheritance law applies?
For deaths on or after 17 August 2015, EU Regulation 650/2012 provides the main cross-border succession rules used in Spain.
The default rule: habitual residence
The starting point is normally the law of the country where the deceased was habitually resident at the time of death. This is not decided by nationality alone.
Habitual residence is based on the person’s real centre of life. Authorities may consider where the person lived, how long and how regularly they stayed there, and their family and social connections. An NIE number, a padrón registration, tax residence or ownership of a Spanish home may be evidence, but none of these automatically decides the issue on its own.
A person can choose the law of their nationality
A person can choose the law of their nationality to govern their succession. The nationality may be from an EU or non-EU country. A person with more than one nationality may choose the law of any of those nationalities.
The choice is not automatic. It should be stated clearly in a valid will. The EU’s official inheritance guidance recommends making the choice explicit to reduce doubt and disputes.
This rule can also help British, Irish, Danish and other non-participating or non-EU nationals when a Spanish authority handles the succession. The UK has separate legal systems, so British owners should obtain advice on the exact wording used in the will.
One succession law, but not one rule for everything
The applicable succession law generally governs the estate as a whole. It can decide:
- who inherits;
- each beneficiary’s share;
- whether any relatives have protected rights;
- the powers of heirs, executors and administrators;
- responsibility for estate debts; and
- how the estate is divided.
However, the EU Regulation does not decide inheritance tax, matrimonial property rights, civil status or every Land Registry issue. Those matters follow their own rules.
This distinction is essential. Choosing foreign law in a will does not remove Spanish inheritance tax or Spanish procedures for a property in Andalusia.
2. What happens if common Spanish inheritance law applies?
Andalusia follows the common Spanish Civil Code. If that law governs the succession, children and other close relatives may have protected inheritance rights. A will cannot always leave the entire estate to any person the owner chooses.
The three-thirds system
Where the deceased leaves children or other descendants, the estate is broadly divided into three parts:
- The compulsory third: shared among the descendants who are protected heirs.
- The improvement third: reserved for descendants, but it may be used to favour one or more of them.
- The freely disposable third: may generally be left to anyone.
This is a simplified explanation of Article 808 of the Spanish Civil Code. Disability provisions and other special rules may change the result in a particular family.
The surviving spouse normally receives a usufruct right
Under the common Civil Code, a surviving spouse who was not legally or factually separated may have a protected usufruct, rather than full ownership of a fixed share.
| Family left by the deceased | Protected right of the surviving spouse |
|---|---|
| Children or other descendants | Usufruct over the improvement third |
| No descendants, but parents or other ascendants | Usufruct over one half of the estate |
| No descendants or ascendants | Usufruct over two thirds of the estate |
A usufruct is the right to use an asset or receive its income. Bare ownership is ownership subject to that usufruct. For example, a spouse may have the right to live in or rent out a home while the children hold bare ownership.
These are the spouse’s minimum protected rights when a will governs. Intestacy can produce a different result. For example, if there are no descendants or ascendants, a non-separated spouse normally inherits before brothers, sisters and other collateral relatives.
This split can affect a future sale. Full title will usually require the relevant rights to be combined, released or transferred with the agreement of the people involved.
Married couples must also check their matrimonial property regime
Before dividing an estate, advisers may need to decide which assets already belonged to the surviving spouse and which assets belonged to the deceased. The answer depends on the couple’s matrimonial property regime and, sometimes, a marriage agreement.
Ordinary joint ownership of a Spanish property does not usually mean that the deceased owner’s share passes automatically to the survivor. The deceased’s share normally enters the estate, subject to the title and the applicable matrimonial property rules.
Registered partners: tax rights and inheritance rights are not the same
Andalusia treats a partner registered in the Andalusian Register of De Facto Partners, or an analogous public register, like a spouse for specified inheritance tax reductions and rebates.
That tax treatment does not automatically give an unmarried partner the same civil inheritance rights as a spouse under the common Spanish Civil Code. A partner who is meant to inherit should obtain advice and make a suitable will.
3. What if there is no valid will?
If no valid will covers the estate, the applicable law’s intestacy rules decide who inherits.
Under the common Spanish Civil Code, the broad order is:
- descendants;
- parents and other ascendants;
- the surviving spouse who was not legally or factually separated;
- brothers, sisters and their descendants, followed by other qualifying collateral relatives; and
- the State if no qualifying relative exists.
The spouse’s protected usufruct can still exist when descendants or ascendants inherit. The exact order and shares can become complex, especially in blended families. An unmarried partner is not automatically inserted into this order simply because the couple lived together.
4. Is a Spanish will necessary?
A foreign will can be valid and used in Spain. A separate Spanish will is not compulsory. However, a Spanish will dealing with Spanish assets can often make the local process faster and easier.
Possible advantages include:
- clear instructions in a form familiar to a Spanish notary;
- an explicit choice of national law, where appropriate;
- easier access to an authorised copy in Spain; and
- fewer translation and document problems for the heirs.
A common approach is a Spanish will limited to assets in Spain, coordinated with a will in the owner’s home country. The documents must be drafted together so that one does not accidentally revoke or contradict the other.
Spanish notarial wills are reported to the General Register of Last Wills. The register records that a will exists, its date and the notary. It does not store the will’s full contents. After the death, the heirs use the Last Wills Certificate to identify the latest registered will and request the authorised copy from the notary.
The certificate cannot normally be requested until 15 business days after the death, according to the Spanish Ministry of Justice.
5. An inheritance can include debts
An estate includes more than property and bank accounts. It can also include debts and obligations that did not end on death.
Under the common Civil Code, an heir who accepts an inheritance purely and simply can become responsible for estate debts with inherited assets and, in some cases, personal assets.
Spanish law also provides options such as:
- accepting with the benefit of inventory, which can protect the heir’s own assets if the formal rules and deadlines are followed; or
- renouncing the inheritance in a notarial public instrument.
The formalities and time limits can be strict. If debts are uncertain, an heir should obtain legal advice before taking money, signing documents, selling assets or doing anything that might be treated as acceptance.
6. Spanish inheritance tax in 2026
Spanish inheritance tax is called Impuesto sobre Sucesiones y Donaciones, or ISD. Each heir or beneficiary is taxed on their own net acquisition. The rate and available relief can depend on the relationship to the deceased, the value inherited and which regional rules apply.
Residents and non-residents
Under Spain’s Inheritance and Gift Tax Law:
- an heir who is tax resident in Spain is generally subject to Spanish inheritance tax on inherited assets worldwide; and
- an heir who is not tax resident in Spain is generally taxed in Spain on Spanish-situated or Spanish-enforceable assets, including Spanish real estate.
A Spanish-resident heir may be able to deduct a limited amount of similar tax paid abroad. Double-tax outcomes depend on the countries and facts involved, so they need specialist review.
When do Andalusian tax rules apply?
Owning a property in Andalusia does not always mean that Andalusian inheritance tax rules apply.
Broadly:
- If the deceased was tax resident in Spain, the relevant autonomous community is normally where the deceased spent the greatest number of days during the five years before death.
- If the deceased was not resident in Spain, the heirs can generally use the rules of the autonomous community containing the greatest value of the deceased’s Spanish assets.
- A non-resident heir of a deceased person who was resident in a Spanish autonomous community can generally use that community’s rules.
The place where the return is filed may still be the Spanish State Tax Agency rather than the regional authority. The correct filing route depends on the tax residence of the deceased and the heirs.
Main Andalusian family reliefs in force in 2026
The following headline reliefs appear in the consolidated Andalusian Law 5/2021, updated through 31 December 2025 and in force in 2026:
| Beneficiary group | Main kinship reduction | General Andalusian rebate on tax due |
| Group I: children and other descendants under 21 | €1,000,000 per beneficiary | 99% |
| Group II: children and other descendants aged 21 or over, spouses, parents and other ascendants, and adoptive parents | €1,000,000 per beneficiary | 99% |
| Group III: siblings, uncles, aunts, nephews, nieces and qualifying relatives by marriage | €10,000 per beneficiary | No general 99% rebate |
Partners registered in the Andalusian register, or an analogous public register, are treated like spouses for these Andalusian tax reliefs.
These figures do not mean that every close-family inheritance is automatically tax-free:
- The €1,000,000 amount is a reduction against each qualifying beneficiary’s tax base, not a blanket exemption for the whole estate.
- The 99% measure is a rebate against the tax bill remaining after the calculation. It is not the same as a 100% exemption.
- Special assets, valuations, insurance, previous gifts and other circumstances can affect the result.
- A return is normally still required even when little or no tax is payable.
For example, if Andalusian rules apply and an adult child receives a net inheritance below €1,000,000, the kinship reduction may reduce that child’s taxable base to zero. A sibling has only the €10,000 Group III kinship reduction and no general 99% rebate, so the tax can be substantial.
The article should not quote an estimated tax bill without a case-specific calculation.
How is Spanish property valued?
For ISD, Spanish real estate is generally valued at the Cadastre’s reference value in force on the date of death, if one exists. If the declared value is higher, the higher figure is used.
If no reference value exists or it cannot be certified, the tax base is generally the higher of the declared value and market value, subject to the tax authority’s checks.
The reference value is not the same as the cadastral value shown on an IBI bill.
7. Do not forget municipal plusvalía
An inheritance of urban property can also trigger the local tax on the increase in value of urban land, commonly called municipal plusvalía or IIVTNU.
This is separate from inheritance tax. It is paid to the local council. Whether it is due, how much is due and whether a rebate applies depend on the property, the land value, the holding period and the municipal ordinance.
Key points include:
- rural land is not subject to IIVTNU;
- no tax should arise when the required increase in land value is not present and this is properly evidenced; and
- a municipal ordinance may grant a rebate of up to 95% for qualifying inheritances by descendants, spouses or ascendants.
The actual local rules must be checked with the council where the property is located.
8. The deadlines start on the date of death
Do not wait for all foreign documents or the inheritance deed before checking the deadlines.
| Obligation | Normal deadline | Possible extension |
| Spanish inheritance tax | 6 months from the date of death | A further 6 months if requested within the first 5 months. Interest generally runs after the original deadline. |
| Municipal plusvalía on inherited urban land | 6 months from the date of death | On request, the council may extend the total period to 1 year. Check the local procedure. |
An inheritance tax extension is not automatic. It must be requested correctly and on time. It also does not automatically extend the municipal plusvalía deadline.
9. Practical steps for heirs in Spain
A typical Spanish inheritance involving property follows these stages:
- Obtain the death certificate. A foreign certificate may need an apostille or legalisation and a sworn Spanish translation.
- Obtain the Spanish Last Wills Certificate. Also check the Spanish register of life insurance contracts.
- Identify the succession document. This may be a Spanish will, foreign will, declaration of heirs or, in some EU cases, a European Certificate of Succession.
- Confirm the applicable law and matrimonial property regime. Do this before assuming who owns what.
- Prepare an inventory. Include properties, bank accounts, investments, insurance, mortgages, taxes and other debts.
- Check the property value for tax. Obtain the cadastral reference value where relevant.
- Decide how to accept and divide the estate. The heirs may sign a notarial deed of acceptance and partition.
- File and pay inheritance tax. File even if relief reduces the payment to zero, unless an adviser confirms otherwise.
- File municipal plusvalía where required. This is handled separately with the local council.
- Update the Land Registry. Register the inherited title before a later sale or mortgage, or coordinate the inheritance and sale in the correct legal sequence.
Foreign public documents often need an apostille or legalisation and a sworn translation. Exact requirements vary by country and document. A European Certificate of Succession may simplify proof of status in participating EU states, but it does not remove Spanish tax or Land Registry requirements.
10. Selling an inherited property in Andalusia
Some heirs keep the property. Others decide to rent or sell it, especially when they live abroad or several family members inherit together.
If a sale is likely, tell the succession lawyer early. The inheritance deed, tax filings, Land Registry work and any power of attorney can then be prepared with the planned sale in mind.
Before an inherited property is marketed, the heirs should normally check:
- who is legally entitled to sell and whether all relevant heirs and right holders agree;
- whether the inheritance has been accepted and the required taxes have been filed;
- whether the inherited title can be registered or coordinated correctly with the sale;
- whether the Land Registry, Cadastre and physical property descriptions agree;
- which documents are needed for marketing and completion; and
- whether an heir living abroad needs a Spanish power of attorney.
A real estate market valuation is different from the cadastral reference value used for inheritance tax. The market valuation estimates a realistic sale price based on the property, condition, location, access, documentation and current buyer demand.
Useful next steps:
- Request a free valuation of an inherited property in Andalusia
- Read the 2026 guide to selling a house in Spain
- Check the documents normally required to sell property in Andalusia
- Learn how a power of attorney can be used to sell from abroad
Real Estate Andalusia handles the property valuation, sales preparation and marketing. A lawyer or tax adviser must confirm the heirs’ legal authority to sell and the tax consequences.
11. Common mistakes to avoid
Assuming nationality law applies automatically
It may not. Without a valid choice of national law, the default can be the law of habitual residence at death.
Treating an NIE, tax residence or a Spanish address as the full answer
Succession habitual residence is a factual assessment. Tax residence and the regional tax connection are separate tests.
Believing Andalusian property always means Andalusian tax relief
The deceased’s residence and the location and value of other Spanish assets can change which regional rules apply.
Assuming a surviving spouse receives the whole home
The title, matrimonial property regime, will, applicable succession law and protected rights all matter.
Assuming a registered partner has all the rights of a spouse
Andalusian tax law may treat a properly registered partner like a spouse for specific reliefs. Civil inheritance rights are a separate question.
Missing the six-month tax deadline
The clock starts on the date of death. Foreign paperwork and family negotiations can take months, so advisers should be contacted early.
Accepting an estate before checking the debts
Acceptance can have serious consequences. If liabilities are unclear, ask about the benefit of inventory or renunciation before acting.
Letting two wills conflict
A new will in one country can unintentionally revoke an earlier will elsewhere. All wills should be reviewed together.
12. What foreign owners should do now
Foreign owners do not need to wait until a family member dies to prepare.
Useful steps include:
- ask a cross-border succession lawyer to review which law would apply;
- consider a coordinated Spanish will and an explicit choice of national law where suitable;
- check the property title and matrimonial property position;
- keep an up-to-date list of assets, mortgages and other debts;
- make sure partners are correctly registered if Andalusian tax treatment is expected; and
- tell future heirs where the wills and key documents can be found.
Good planning cannot remove every formality, but it can reduce delay, uncertainty and avoidable cost.
Final note for property owners and heirs
Spanish inheritance matters are manageable when the legal, tax and property steps are handled in the right order. The most important point is not to assume that one rule answers every question.
Real Estate Andalusia can assist with property information, market valuation and sale preparation once the legal ownership position is clear. Request a free property valuation if the family is considering a sale. Advice on wills, inheritance rights, tax filings and deeds should come from a qualified Spanish lawyer, notary or tax adviser.
