Inheritance in Spain for American Citizens

When an American inherits a property, a bank account or any other asset located in Spain, that part of the estate is dealt with in Spain, under Spanish rules and before a Spanish notary. You do not have to travel: with a power of attorney we handle the Spanish inheritance for you, from the first certificates to the property being registered in your name. We are Spanish lawyers, and we cover the Spanish side.

Before you acceptWhat we check first

• DebtsWhether the property has a mortgage, unpaid community fees, local taxes or other charges. In Spain the heirs who accept also take on the debts of the deceased, so this comes first.
• The propertyThat it is registered in the deceased’s name at the Land Registry and that the registry and the land register (Catastro) match what is actually there.
• The willWhether there is a Spanish will, a US will, or none, because that decides which documents the Spanish notary will ask for.
• Spanish taxThe Spanish inheritance tax that applies to each heir, put in writing before anything is signed.

Step by stepThe Spanish procedure for American heirs

Spain has no probate court. The heirs, or their representatives, sign a deed of acceptance of the inheritance before a Spanish notary, and the property is then registered in their names. The documents the notary needs are:

• Death certificateIssued in the United States, apostilled by the Secretary of State of the state that issued it, with a sworn translation into Spanish. If the death was in Spain, the Spanish certificate.
• Certificate of last willsThe Spanish certificate that shows whether the deceased made a will in Spain. We apply for it.
• The willA copy of the Spanish will if there is one. If there is only a US will, it has to be apostilled and translated, and the notary may ask for further documents depending on the state and the circumstances.
• NIEEvery heir receiving assets in Spain needs a Spanish foreigner’s identity number (NIE). It has to be applied for in person, at a Spanish consulate in the United States or in Spain; it cannot be obtained by power of attorney.

Once the deed is signed, the Spanish inheritance tax and the municipal plusvalía are paid, the property is registered in the heirs’ names at the Land Registry and the Spanish bank accounts are released.

Which law appliesUS law or Spanish law?

Although the United States is outside the European Union, Spanish notaries apply EU Regulation 650/2012 to every estate that includes property in Spain. As a general rule, the succession is governed by the law of the country where the deceased was habitually resident at the time of death, unless they chose the law of their nationality in their will. For an American who lived in Spain, that usually means Spanish law, with its reserved shares for children. For an American who lived in the United States, the rules of the state concerned may send the Spanish property back to Spanish law, because it is land situated in Spain. It has to be checked at the start of each case, because it decides who inherits the Spanish property and what the notary will need.

Tax in SpainSpanish inheritance tax

Spanish inheritance tax on the assets in Spain is filed in Spain within six months of the death; an extension can be requested within the first five months, and it is not automatic. In the Valencian Community close family members benefit from substantial reductions, and non-resident heirs can generally apply the regional rules. We handle the Spanish filing. US taxes are a matter for your US adviser.

From the United StatesYou do not have to come to Spain

Apart from the NIE, the whole Spanish inheritance can be handled through a power of attorney, signed at a Spanish consulate in the United States, or before a notary public where you live and then apostilled by the Secretary of State and translated. We draft the wording and send it to you ready to sign, so that it says exactly what your inheritance needs.

Questions

Is a US will valid in Spain?

It can be used in Spain, but it has to be apostilled and translated, and the Spanish notary may ask for evidence of the law that applies and that it is the last will. With a US will only, the Spanish side usually needs more documents and more time.

What if the deceased had debts in Spain?

The inheritance can be accepted “a beneficio de inventario”, which limits the heirs’ liability to the value of what they inherit, or renounced. See our guide on how to accept or reject an inheritance in Spain.

Can we sell the inherited property from the United States?

Yes, once the inheritance is completed and the property is registered in the heirs’ names, also by power of attorney. As non-resident sellers, part of the price is withheld by the buyer and paid to the Spanish tax office on account of the sellers’ tax; we deal with it as part of the sale.

Do you advise on US law or US taxes?

No. We are Spanish lawyers and we cover the Spanish side only. For US legal or tax matters, please consult your US adviser.

How we work

We act from our office in Jávea and through our associated office in Dénia, across the north Costa Blanca: Jávea, Moraira, Teulada, Benitachell, Benissa, Dénia and Altea. See also our page for when an American citizen dies in Spain without a will, our guide to probate in Spain and, if you are buying, buying property in Spain as an American.

Tomas Ballestero Lawyers has been advising international clients on Spanish property and succession for more than 30 years. We work in English, Spanish and French.

The lawyers who will handle your inheritance

José Manuel Tomas

Conveyancing, Inheritance and Donations · Admitted to the Valencia Bar in 1992 (no. 6407) · Alicante Bar no. 9382

José Rico

Family Law · Valencia Bar no. 12075

Mariano Ortuño

Valencia Bar no. 6041

Manuel Lopez de Andujar

Conveyancing, Inheritance and Donations · Valencia Bar no. 7773

Juan Poch

Conveyancing, Inheritance and Donations · Alicante Bar no. 3607

Rubén Bolufer Martínez

Legal Assistant

María Salvá

Conveyancing, Inheritance and Donations – Dénia · Alicante Bar no. 3699

Antonio Rodríguez de Sola

Conveyancing, Inheritance and Donations – Dénia · Alicante Bar no. 3374

Co-owners after the inheritance? See buying out a co-owner or selling your share.

How we meetIn person in Jávea, or 100% remote

In person in JáveaMeet us at our office in the Centro Comercial Arenal, Avenida del Pla 126. Meetings in English, French or Spanish.

100% remote, from homeMost of our clients never need to travel. We work by email, phone, WhatsApp and video call, and you sign through a power of attorney. Only the NIE has to be applied for in person, in Spain or at a Spanish consulate.

How much do you charge?

Every inheritance is different, so before any work starts we send you a written quote. You know our fee from the beginning, with no surprises at the end.

Next stepWhat happens when you contact us

1. You send your enquiryThrough the form below, by phone, WhatsApp or email. A few lines are enough.
2. A lawyer reads itNot an assistant: one of our lawyers reviews your situation and replies personally, the same day.
3. We tell you the next stepWhat needs to be checked first, and which documents would help.
4. We confirm scope and feeIn writing, before any work starts.
5. You decideNothing is commissioned until you say yes.

This page is general information about Spanish law and does not constitute legal advice. Every estate is different and you should take advice on your own circumstances before acting.