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 into the heirs’ names and to comply with the requirements of the Spanish Tax Authorities and the Land Registry.
Important: the inheritance is generally not “accepted twice”. In practice, the usual approach is to first obtain a valid document proving the status of heir (e.g., a declaration/certificate in the country of origin or, for cross-border EU successions, a European Certificate of Succession), and then to formalise in Spain the transfer/allocation of the property by means of a deed executed before a Spanish notary.
With that deed (and the succession documentation), the change of ownership can be registered at the Spanish Land Registry. At the same time, Spanish Inheritance Tax must be settled; for non-residents, the Spanish Tax Agency (AEAT) generally channels the filing through Form 650, with a general deadline of 6 months from the date of death (and the possibility of an extension in certain cases).
If the documentation comes from abroad, an apostille or legalisation and an official translation into Spanish are often required for it to be effective in Spain.
At our law firm, we specialise in this type of succession matters involving international elements. Feel free to contact us!
