Inheriting a property in Spain when you live abroad

By René Dechamps Azanza, lawyer (Madrid Bar no. 21.297) · October 2026

The short answer

• Which law governs the inheritance: for deaths since 17 August 2015, EU Regulation 650/2012 applies. The general rule is the law of the deceased's last habitual residence, unless they chose the law of their nationality in a will.
• Spanish inheritance tax is due on property located in Spain even if the deceased and the heirs lived abroad. The deadline is six months from the date of death.
• Regional rules also apply to non-residents. If the deceased lived abroad, the heirs apply the rules of the Spanish region where most of the Spanish assets are. For a property in Madrid, that means the Madrid rules, which include a 99% relief for spouses, children and parents (groups I and II).
• You do not need to travel. With a notarised power of attorney signed in your country, every step can be done from there.

Step by step

1. Documents: death certificate, the certificate from the Spanish registry of wills (Registro General de Actos de Última Voluntad), the wills in Spain and abroad, and the document that proves who the heirs are in the deceased's country (or a European Certificate of Succession).
2. Spanish tax number (NIE) for each heir: in practice the notary, the tax office and the Land Registry ask for it.
3. Deed of acceptance and partition before a Spanish notary, signed in person or through a representative with a power of attorney.
4. Spanish inheritance tax: when the deceased or the heirs are not resident in Spain, the return (form 650) is filed with the State Tax Agency, applying the rules of the region. Non-resident heirs must appoint a representative resident in Spain.
5. Municipal capital gains tax (plusvalía municipal): six months from the death, extendable to one year if requested in time.
6. Registration of the property in the heirs' names at the Land Registry (Registro de la Propiedad) and the Cadastre.
7. If you then sell: when the seller is non-resident, the buyer withholds 3% of the price and pays it to the tax office; the seller then declares the gain.

Deadlines that matter

• Inheritance tax: six months from the death. A further six months can be requested within the first five; the extension accrues late-payment interest.
• Plusvalía municipal: six months, extendable to one year if requested before the first deadline expires.

And the tax in your own country?

The Spanish tax does not replace the tax in the country where the deceased or the heirs live. Spain has no inheritance-tax treaty with Belgium or the Netherlands, so relief comes from the other country's own rules. Flanders deducts Spanish inheritance tax paid on movable and immovable assets; Brussels and Wallonia, only on real estate abroad. In the Netherlands, erfbelasting applies if the deceased lived there or was a Dutch national who left less than ten years before. We coordinate the Spanish side with your notary or adviser at home.

How we work on these cases

The founding partner, René Dechamps Azanza, handles each estate personally, in English, Dutch, French or Spanish. He reads the foreign documents directly, without translations, and coordinates with the notary in Spain and with your adviser abroad.

Frequently asked questions

Do I have to travel to Spain to accept an inheritance?

No. A power of attorney signed before a notary in your country allows a representative to sign the deed in Spain and handle the tax and registration steps.

Is the 99% Madrid relief automatic?

No. It applies to spouses, descendants and ascendants (groups I and II) and is claimed in the inheritance tax return. Non-resident heirs can apply it when the Madrid rules are the ones that apply to the estate.

What happens if the six-month deadline has passed?

The return can still be filed, with surcharges and interest that grow over time. The sooner the situation is regularised, the lower the cost.

General information, updated October 2026. It does not replace advice on your specific case.