Inheriting in Spain as a Non-Resident:
Complete Guide 2026
Whether you inherited a Canary Islands property, a bank account or other Spanish assets, you have 6 monthsto settle the inheritance tax. Here's what you need to know — in plain English.
6 months
Deadline to file and pay ISD
99.9%
Canary Islands ISD reduction (direct family)
Remote
We handle UK/EU cases from abroad
English
Full service in English
Critical deadline: 6 months from date of death
You have 6 months from the date of death to file and pay Inheritance and Gift Tax (Impuesto sobre Sucesiones y Donaciones, ISD) in Spain. An extension of 6 further months is available but must be requested before the first 5 months expire — and interest accrues during the extension. Missing the deadline triggers surcharges and penalties on top of the tax due.
The Canary Islands 99.9% ISD bonus
The Canary Islands have one of the most generous inheritance tax regimes in Spain. Direct family members — children, parents and spouses — inheriting assets in the Canary Islands benefit from a 99.9% reduction on Inheritance and Gift Tax (ISD). In practice, this means direct family pays almost nothing.
For more distant relatives (siblings, nieces/nephews) or non-relatives, standard Spanish ISD rates apply: 7.65% to 34% depending on the value of the estate and the beneficiary's pre-existing wealth.
EU residents inheriting Spanish assets can elect to apply the rules of the autonomous community where the assets are located (following the CJEU Welte ruling). This means non-resident EU nationals can also benefit from the Canary Islands 99.9% reduction on property located in the islands.
ISD rates at a glance
How to claim a Spanish inheritance
Six steps from death to assets transferred. We handle all of these for international clients, entirely in English.
Obtain Spanish NIE number
Required for all legal and tax transactions in Spain. Can be obtained at the Spanish consulate in your country or in Spain.
Apostille death certificate + translation
The death certificate must be apostilled (under the Hague Convention) and translated into Spanish by a certified translator if not already in Spanish.
Certificate of Last Will (Actos de Última Voluntad)
Issued by the Spanish Ministry of Justice. Confirms whether the deceased registered a Spanish will. Even if there is no Spanish will, this certificate is required.
Notarial deed of acceptance (or intestate process)
If a Spanish will exists: notarial deed of acceptance of inheritance. If no will: intestate succession rules apply — Spanish law determines who inherits what.
Pay ISD within 6 months (or request extension)
Inheritance and Gift Tax (Impuesto sobre Sucesiones y Donaciones) must be declared and paid within 6 months. Extension of 6 more months possible but interest accrues.
Transfer assets
Register property in the Land Registry (Registro de la Propiedad), transfer bank accounts, update vehicle ownership. Each asset class has its own procedure.
What if there's no Spanish will?
If the deceased had no Spanish will, Spanish intestate succession law (sucesión intestada) determines who inherits. The basic rules: spouse and children share equally; if no children, parents; if no parents, siblings and their descendants. The spouse always has usufruct (right of use) rights.
An apostilled foreign will can be used in Spain but adds translation requirements and procedural complexity. Under EU Succession Regulation 650/2012, EU citizens can elect the law of their nationality to govern their succession — but this must typically be expressed in a will.
Practical tip: If you own Spanish assets, it is worth making a Spanish will (testamento abierto) even if you already have a will in your home country. A Spanish will significantly simplifies the process for your heirs and can reduce their legal costs substantially. Cost: approx. €150-€200 at a Spanish notary.
Probate timeline
How long does it take to complete a Spanish inheritance? Typical timeframes by case type.
| Scenario | Typical duration |
|---|---|
| Simple estate (no disputes, no property) | 3-6 months |
| Estate with Canary Islands property | 4-8 months |
| Complex estate or creditor disputes | 6-24 months |
| Registry transfer (additional after deed) | +2-4 months |
* Timeline starts from when complete documentation is available. Gathering documents (NIE, apostilled death certificate, last will certificate) typically takes 4-8 weeks.
Frequently asked questions
I inherited a property in the Canary Islands but I live in the UK. What do I do?
You have 6 months from the date of death to file ISD in Spain. You'll need a Spanish NIE number, the death certificate (apostilled and translated if not in Spanish), and a Spanish lawyer to handle the deed of acceptance. We handle cases entirely remotely for UK clients — you don't need to travel to Spain. A power of attorney authorises us to act on your behalf throughout the process.
Do I have to pay inheritance tax in both Spain and my home country?
Possibly, but most countries have mechanisms to avoid double taxation. Spain has double tax treaties with many EU countries covering inheritance. The UK has its own IHT rules which operate separately from Spanish ISD — the two taxes may both apply but credits may be available. We advise on the Spanish side; you should also consult your home country tax adviser for the full picture.
The property is in joint names. Does my partner inherit automatically?
No. In Spain, jointly owned property does not automatically pass to the survivor (unlike some Anglo-Saxon jurisdictions). Succession must follow the will or intestate rules regardless of how title is held. This is a common and important surprise for British, Irish and Northern European clients. Even spouses must go through the formal inheritance process to obtain full title.
How much does a Spanish inheritance lawyer cost?
For straightforward estates (one property, direct family, no disputes), fees range from €800 to €2,500 depending on estate value and complexity. Complex estates — multiple properties, business assets, creditor disputes or court proceedings — vary significantly. The initial consultation at ALY Abogados is always free. We provide a full fee estimate before starting any work.
We handle Spanish inheritances for non-residents entirely in English
Free initial consultation. No obligation. We work remotely with UK, EU and international clients throughout the inheritance process.