Inheritance: Spain vs Denmark | Differences for Danish Heirs

When a Dane 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. We do not speak Danish: we serve our Danish clients in English, French or Spanish.

Spain and DenmarkThe main differences

• No courtSpain has no probate court. The heirs sign a deed of acceptance of the inheritance before a Spanish notary, and the property is then registered in their names.
• DebtsIn Spain the heirs who accept also take on the debts of the deceased, so mortgages, community fees and local taxes are checked before anyone accepts.
• TaxSpain charges inheritance tax on the assets located in Spain, with substantial reductions for close family in the Valencian Community. Denmark has its own inheritance tax.
• LanguageEvery Danish document has to be legalised with the Hague Apostille and translated into Spanish by a sworn translator.

Which law appliesDanish law or Spanish law?

Denmark does not take part in EU Regulation 650/2012, but Spanish notaries apply it 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 a Dane who lived in Spain, that usually means Spanish law, with its reserved shares for children; for a Dane who lived in Denmark, usually Danish law. 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. As Denmark does not apply the Regulation, the European Certificate of Succession cannot be used between both countries.

Step by stepThe Spanish procedure for Danish heirs

The documents the Spanish notary needs are:

• Death certificateIssued in Denmark, with the Hague Apostille and 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.
• Who the heirs areThe Spanish will, if there is one. Otherwise the heirs are proved with Danish documents, such as the certificate issued by the Danish probate court (skifteretsattest), as the notary requires in each case.
• NIEEvery heir receiving assets in Spain needs a Spanish foreigner’s identity number (NIE). It has to be applied for in person, at the Spanish embassy in Copenhagen 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.

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. Non-resident heirs can generally apply the rules of the Valencian Community, where close family members benefit from substantial reductions. We handle the Spanish filing. Tax in Denmark is a matter for your adviser there.

From DenmarkYou 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 the Spanish embassy in Copenhagen, or before a Danish notary, then apostilled and translated. We draft the wording and send it to you ready to sign, so that it says exactly what your inheritance needs.

Questions

Do you speak Danish?

No. We do not speak Danish. We serve our Danish clients in English, French or Spanish.

Is a Danish 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. For clients whose purchase or inheritance we handle, we also prepare a Spanish will for the Spanish property.

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.

Can we sell the inherited property from Denmark?

Yes, once the inheritance is completed and the property is registered in the heirs’ names, also by power of attorney. As non-resident sellers, 3% 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 Danish law or Danish tax?

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

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, Calpe, Altea and Dénia. See also our guide to probate in Spain.

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

The lawyers who will handle your matter

José Manuel Tomas

Property, 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

Property, Inheritance and Donations · Valencia Bar no. 7773

Juan Poch

Property, Inheritance and Donations · Alicante Bar no. 3607

María Salvá

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

Antonio Rodríguez de Sola

Property, 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 case 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 case is different and you should take advice on your own circumstances before acting.