NON- RESIDENT AND INHERITANCE INVOLVING REAL ESTATE IN SPAIN: WHY TWO COUNTRIES OFTEN COME INTO PLAY

When the deceased or the heirs are non-resident for Spanish tax purposes, but there is a property located in Spain, the estate process usually requires steps on two “levels”: (1) the country of residence/origin, where it is determined who inherits and under which succession document/title; and (2) Spain, which is essential to transfer the property […]