You inherited a Spanish property, what to check before selling

Key rules

• Order of steps: Accept the inheritance, file the taxes, then register the property in the heirs' names before any sale.
• Inheritance tax and plusvalía: Both are due within 6 months of the death, and you can extend each by 6 months if you ask in time.
• Sale by several heirs: Selling the whole property needs every heir to agree, unless the will gives the executor the power to sell.
• Tax basis: For the gain, your purchase date is the date of death and your cost is the value declared for inheritance tax plus costs.
• Plusvalía on sale: After a sale, the plusvalía municipal is filed with the town hall within 30 working days of the deed.

You can sell only after three things are done

An inherited home can be sold only when all heirs have accepted the inheritance, they agree on the sale, and the property is registered in their names at the Property Registry. Selling before that is not possible. The registry will not accept the deed of acceptance without proof that the inheritance taxes were filed, so the tax steps come first. The timeline and checklist below show the order and the documents.

Get the inheritance accepted

Start with the death certificate and the certificate from the wills registry. The wills certificate is available 15 working days after the death. If there is a will, get a copy. If there is none, a notary makes a declaration of heirs (acta de notoriedad).

Then all heirs sign the deed of acceptance and adjudication before a notary. This deed splits the estate among the heirs. Any heir who is not from the EU needs an NIE.

Taxes you file before the registry

There are two taxes on the inheritance itself. Both are due within 6 months of the death. Each can be extended by 6 more months if you ask in time.

• Inheritance tax goes to your region's tax office. For the extension, ask in the first 5 months. Reliefs and procedures differ a lot between regions, so ask the regional office or an adviser what applies to you.
• Plusvalía is a municipal tax on the rise in the land's value. You file and pay it at the town hall. Ask for the extension before the first 6 months end. Paying late brings surcharges and interest. No tax is due if there is no gain.

The decision below helps you choose between filing at once and asking for more time.

When you later sell, a second plusvalía applies. Its deadline is 30 working days from the sale deed.

Once the taxes are filed, register the deed at the Property Registry. Also update the property's details with the cadastre.

Who has to agree to the sale

Until the estate is divided, the heirs own the property together. Selling the whole property needs every heir to agree, or the executor if the will gives them the power to sell. Day-to-day management is decided by majority of shares, but a sale is not.

After the property is registered in shared names, each co-owner can sell their own share freely. A buyer of a share is hard to find, though, and the other co-owners can step in. They have a right of first refusal: they can take over the share for the same price if they act within 9 days of being told of the sale.

If one heir refuses to sell, any co-owner can ask a court to divide the property. If it cannot be divided, a court can order a public auction. Regions with their own civil law, such as Catalonia and Navarre, may have different rules, and the will's terms can change who must agree. Ask a notary or lawyer in the region.

Tax when you sell is not the same as for a purchase

For income tax on the gain, the inherited home is treated differently from one you bought:

• Purchase date: the date of the death, not the date you signed.
• Purchase price: the value declared for inheritance tax, plus the inheritance tax you paid and costs such as notary, registry and agent fees. The price anyone paid is not used.
• Gain: the sale price, minus selling costs, minus that value. Depreciation of the building is deducted.

If you are tax resident in Spain, the gain is taxed at the progressive savings rates, which in 2025 ran from 19% to 30%. If you are a non-resident from the EU or EEA, the rate in 2025 was a flat 19%, and the buyer withholds 3% of the price. Keep every receipt and the inheritance tax filing and payment, because you need them to work out the gain.

Choosing between options

Do you file the inheritance taxes within the first 6 months or ask for an extension?

• File and pay within 6 months of the death: You have the documents and the heirs agree, so you can finish both the inheritance tax and the plusvalía in time and register the property sooner.

• Ask for 6 more months: You need more time, for example to collect papers or agree between heirs. Ask the town hall before the first 6 months end, and your region's tax office within the first 5 months.

If you cannot finish in 6 months, ask for the extension in time, because paying after the extended period brings surcharges and interest. The plusvalía is the lower of the cadastral-value method and your actual gain, and nothing is due if there is no gain.

Timeline and deadlines

• Sign the deed of acceptance and adjudication before a notary with all heirs: once you hold the will or the declaration of heirs

• Ask for a 6-month extension of the inheritance tax deadline: within the first 5 months after the death

• Register the deed at the Property Registry with proof of the tax filings: after both taxes are filed

• Sell the property: only after registration in the heirs' names

• Use the right of first refusal if a co-owner sells their share: within 9 days of being notified

Documents you need

• Death certificate of the person who died

• Certificate from the wills registry (Registro General de Actos de Última Voluntad), which shows whether and where a will was made; it is available 15 working days after death

• Copy of the last will, if there is one

• If there is no will, a declaration of heirs (acta de notoriedad) made before a notary

• Deed of acceptance and adjudication of the inheritance (escritura de aceptación y adjudicación de herencia), signed before a notary by all heirs

• Proof that the inheritance tax and the municipal plusvalía have been filed, which the Property Registry asks for before it registers the deed

• An NIE (Spanish foreigner identification number) for each heir who is not from the EU

Checklist

• Get the death certificate and the wills registry certificate, and a copy of the will or a declaration of heirs from a notary.

• File the inheritance tax within 6 months of the death, or ask for the extension in the first 5 months.

• File and pay the municipal plusvalía within 6 months of the death, or ask the town hall for the extension before that period ends.

• Register the deed at the Property Registry with proof of the tax filings.

• Update the property's details with the cadastre (the land and property register).

• Get an NIE for every heir who is not from the EU.

• Keep the inheritance tax declaration and payment, plus the notary, registry and agent receipts, to work out your gain when you sell.

• Note that the date of death is your purchase date, and that the declared inheritance value, not any price paid, is your starting value for income tax on the sale.

Frequently asked questions

Can one heir sell their share without the other heirs?

Yes, once the property has been assigned to the heirs in shares, each co-owner can sell their own share freely, but selling the whole property needs every co-owner to agree.

What can I do if one heir refuses to sell?

Any co-owner can ask for the property to be divided, and if it cannot be divided, a court can order it sold at public auction. Day-to-day decisions about running the property are taken by majority of shares, but a sale is not.

Do the other heirs get first chance to buy a share that is being sold?

Yes, co-owners have a right of first refusal over a co-owner's share, and they must use it within 9 days of being notified of the sale. If you plan to sell your share to an outsider, tell the other co-owners properly first.

What purchase date and price count for tax when I sell an inherited home?

The purchase date is the date of death, and the purchase value is the value declared for inheritance tax plus the inheritance tax paid and costs such as notary, registry and agent fees. The price the heirs actually paid is not used.