Settling an estate in Spain step by step

Terms used

• Registro Civil — The Registro Civil is the civil registry where births, marriages and deaths are recorded.
• Plusvalía — The plusvalía is a town hall tax on the rise in value of urban land, due on inherited property.
• Modelo 650 — The modelo 650 is the national inheritance tax return form.
• Escritura de aceptación y adjudicación de herencia — The escritura de aceptación y adjudicación de herencia is the notary deed in which heirs accept the estate and divide it.

Key rules

• Will certificate: The last-will certificate cannot be requested until 15 working days after the death.
• Inheritance tax: File within 6 months of death, or ask for a further 6 months within the first 5 months.
• Deadline start: Tax deadlines run from the date of death, not from signing the deed.
• Registration: You cannot register inherited property without proof of the inheritance tax and plusvalía filing.

The order to follow

Settling an estate takes about 2 to 6 months, and sometimes longer. Follow the steps in this order, because each one unlocks the next. The checklist and timeline below list the tasks. This page explains how they fit together.

Step 1: Get the death certificate

Start with the medical certificate of death from the doctor or hospital. The death is then registered at the Registro Civil of the place of death, usually by the funeral home, within 24 hours of the medical certificate being issued. The Registro Civil issues the death certificate. You need it for almost everything that follows, so ask for several copies.

Burial or cremation is arranged through the funeral home. It normally needs at least 24 hours after death. If the death was suspicious, a judge's licence is also needed.

Tell Social Security, the employer or pension payer, the town hall, utilities and banks. Survivor benefits, such as a widow's or orphan's pension, are claimed through Social Security. If the person was a foreigner, tell their home country's consulate too.

Step 2: Find out whether there is a will

You can request the last-will certificate only once 15 working days have passed since the death, and you must attach the death certificate. You apply to the Ministry of Justice with form 790 (code 007) and pay a small fee. You can apply in person at a Ministry of Justice regional office, online with a digital certificate or Cl@ve, or by post. You must be an interested party. The certificate names the notary who holds the will, if there is one.

At the same time, request the death-cover insurance certificate. It uses form 790 (code 006), and you attach the death certificate again. It is normally issued within about 10 working days. It lists the insurers that hold policies covering the death. You then claim from those insurers directly.

Step 3: Get the will and list the estate

Ask the notary named in the certificate for an authorised copy of the will. Then list the assets, debts and bank balances before you go to the notary to sign. Having this list ready saves time and avoids a second appointment.

Step 4: Sign the deed before a notary

The heirs sign the deed of acceptance and partition (escritura de aceptación y adjudicación de herencia) before a notary. This is the document that formally gives each heir their share. The notary also reports the deed to the tax authority.

Step 5: Pay the taxes

Inheritance tax must be filed within 6 months of death, and you can extend this by a further 6 months if you ask within the first 5 months. The deadline runs from the death, not from the day you sign the deed. Filing is on modelo 650, or your region's equivalent form. The rules and the filing office differ by region.

The plusvalía is a separate municipal tax. It is also due within 6 months of death and is filed with the town hall where the property is. Each town hall sets its own rate and procedure. It is not due if the land did not rise in value. Ask the town hall about extensions.

Step 6: Register the assets

The property registry will not register a property without proof that you filed or paid inheritance tax (or that it is exempt) and the plusvalía. Once registered, the property is in the heirs' names. Then update the banks, vehicles and utilities.

Where delays happen

The usual delays are waiting for the 15 working days, waiting for certificates and getting every heir to the notary. Start the tax paperwork early, because the clock runs from the death.

Timeline and deadlines

• Get the medical certificate of death from the doctor or hospital: right after the death

• Request the death-cover insurance certificate, which lists the insurers to claim from: once 15 working days have passed since the death; it is normally issued in about 10 working days

• Get an authorised copy of the will from the notary named in the certificate: after you receive the last-will certificate

• List the assets, debts and bank balances: before signing the deed

• Sign the deed of acceptance and partition (escritura de aceptación y adjudicación de herencia) before a notary: after the inventory and before you register property

• Register the property in the Registro de la Propiedad, with proof of the tax filings: after the deed and tax filings

• Update banks, vehicles and utilities: after the deed is signed

Documents heirs need for a Spanish succession

Documents for each step

• Step 1: death certificate from the Registro Civil (the civil registry).

• Step 1: last-will certificate (Certificado de Últimas Voluntades), requested with the death certificate attached.

• Step 1: insurance certificate showing any life or death cover (Certificado de Seguros de Cobertura de Fallecimiento).

• Step 2: a copy of the will. If there is no will, you need the deed declaring who the heirs are (declaración de herederos).

• Step 3: ID or passport for every heir, and a NIE (Spanish foreigner number) for each foreign heir.

• Step 3: bank certificates, property titles and the Catastro reference (the property's tax-registry number) for each property, for the acceptance and partition deed signed before a notary.

• Step 4: inheritance tax return (modelo 650, or your region's equivalent form), filed within the tax deadline.

• Step 4: the municipal plusvalía return (a town hall tax on the rise in the land's value), filed within 6 months of death.

• Step 4: modelo 210 for income of a non-resident, only where it applies.

• Step 5: the signed deed and proof that the tax was paid, to register the title at the Registro de la Propiedad (the property registry). Then update the Catastro, utilities and banks.

• Foreign documents (death certificate, will, family records, powers of attorney) usually need an apostille if issued in a Hague Convention country, or consular legalisation if not. Some EU documents are exempt from legalisation.

• Any document not in Spanish or the local co-official language needs a sworn translation (traducción jurada) by a translator appointed by the Spanish Ministry of Foreign Affairs.

• A European Certificate of Succession is accepted in Spain. Ask your notary or the registry which of your foreign documents they will accept as they are.

Checklist

• Ask the funeral home to register the death at the Registro Civil and get the death certificate.

• Request the insurance certificate from the Ministry of Justice with the death certificate attached, then claim from each insurer it lists.

Quick answers for heirs of Spanish estates

Can heirs sell an inherited property before the acceptance deed is signed?

No, heirs cannot sell an inherited property in practice before the acceptance and partition deed is signed. The registry will not register a sale until the property is first registered in the heirs' names. The deed, registration and sale are often done one after another at the same notary. Heirs can sell their share of the whole estate, but not a specific asset before partition unless all co-heirs join.

Is registering inherited property at the property registry mandatory?

No, registering inherited property is not mandatory and has no legal deadline. Without it you cannot sell or mortgage the property, and it is not fully protected against third parties. Late tax filings, unlike registration, carry surcharges.

Is there a deadline to accept or renounce an inheritance?

No general deadline applies, and the right normally lasts 30 years under common civil law. Some regions, such as Catalonia, have shorter periods. If a creditor or co-heir formally calls on you to decide, you have 30 days and silence counts as plain acceptance.

Can a non-resident heir sign the acceptance deed without travelling to Spain?

Yes, you can give a power of attorney before a Spanish consul or a local notary, and your attorney then signs in Spain. The power usually needs an apostille or legalisation and a Spanish translation. Ask the Spanish notary in advance whether they accept it. Remote video signing is not the normal route for these deeds.

How much are notary and registry fees for a simple succession?

Fees follow official regulated scales based on the value of the estate and the number of pages and assets. The declaración de herederos deed, the acceptance deed and the partition deed are each charged separately, and registry fees depend on the value of each property. Gestoría fees (a gestoría is a paperwork agent) and taxes are extra, so get a quote from the notary and the registry.