Brexit changed nothing about the location of your Spanish property — but it changed almost everything about the paperwork. Since 1 January 2021, British nationals are non-EU citizens for Spanish inheritance purposes. Documents from the UK need apostille, sworn translation, and a Spanish notarial procedure that follows different timelines than before.
Tomas Ballestero Lawyers has handled British inheritance cases in Spain since 1992, and helped over 200 British families through the post-Brexit transition. This page covers exactly what changed, what stayed the same, and what to do now.
What Brexit changed for British inheritance in Spain
- Apostille required. UK death certificates, grants of probate, and certificates of nationality now need a Hague Apostille from the UK Foreign, Commonwealth & Development Office before they are accepted by Spanish notaries.
- Sworn translation required. All apostilled documents must be translated into Spanish by a sworn translator (traductor jurado) registered with the Spanish Ministry of Foreign Affairs.
- NIE for heirs still required. Every heir must obtain a Spanish NIE before inheriting Spanish property — no longer through EU residence but as a third-country national.
- No more EU automatic recognition of UK probate. Spain treats UK probate documents as foreign documents requiring full notarial procedure.
- EU Regulation 650/2012 — partly applies. The UK never opted in, but Spain still applies the Regulation to Spanish assets, so the Article 22 choice-of-law election remains valid and recommended.
What did NOT change
- Spanish inheritance tax (ISD) rates and regional reductions — the Valencian Community continues to apply substantial reductions for direct family heirs.
- The notarial procedure of acceptance and adjudication of inheritance (“escritura de aceptación y adjudicación”).
- The right to make a Spanish will containing an Article 22 choice-of-law election for English law (or Scottish, or Northern Irish law).
- The European Certificate of Succession remains available when a UK heir inherits from a deceased EU national.
Practical steps after a British death involving Spanish assets
- UK side: obtain death certificate and grant of probate (England & Wales) or confirmation (Scotland). Apply for Apostille at the FCDO Legalisation Office.
- Translation: all apostilled UK documents translated into Spanish by a sworn translator.
- Spanish side: obtain the Last Will Registry certificate (Certificado de Últimas Voluntades) confirming whether the deceased had a Spanish will.
- NIE applications for all heirs who do not already have one.
- Notarial deed of acceptance and adjudication of inheritance before a Spanish notary.
- Inheritance tax (ISD) filing via Modelo 650 within 6 months of death (extendable by 6 months on request).
- Land Registry inscription of the new owners.
Spanish inheritance tax for British heirs after Brexit
A 2018 ruling of the EU Court of Justice and a 2019 Spanish Supreme Court ruling extended the regional ISD reductions to all non-resident heirs worldwide, not only EU/EEA residents. This means British heirs benefit from the Valencian Community reductions (and those of any other autonomous community where they inherit) on the same terms as Spanish residents.
For a British child inheriting a parent’s home in Javea worth 400,000 €, the Valencian reduction can reduce the taxable base by up to 100,000 € per heir, plus an additional 75% bonus on the resulting tax for descendants under 21 (or 50% bonus for descendants 21 and over). Practical tax bill: often under 10,000 € for a 400,000 € inheritance after all reductions.
Frequently asked questions
Do I still need a Spanish will after Brexit?
Yes, more than ever. A Spanish will accelerates the inheritance procedure from 9-12 months down to 3-6 months and allows you to include an Article 22 choice-of-law election for English law.
Can I avoid the apostille requirement?
No. Since Brexit, the UK is no longer covered by the EU Public Documents Regulation. Apostille is the only valid form of authentication. We coordinate the apostille procedure with our UK partners.
Will I pay UK inheritance tax AND Spanish ISD?
Potentially yes, but the UK-Spain double tax treaty does NOT cover inheritance tax. Relief depends on UK domestic rules (you can usually credit Spanish ISD against UK IHT). Pre-death planning makes a substantial difference — we coordinate with your UK adviser.
How long does an inheritance take post-Brexit?
With a Spanish will: 3-6 months. Without a Spanish will: 6-12 months because of UK probate timelines and apostille processing.
Contact us
Tomas Ballestero Lawyers
Head office: Avenida del Pla 126, 2ª planta, 28A–28B, 03730 Javea / Xàbia (Alicante)
Valencia office: Calle Burriana 34, Valencia
Phone: +34 965 792 946
Mobile: +34 607 320 768
Email: [email protected]
