Spanish probate is the legal process of organising and administering a deceased person’s assets in Spain and distributing them to beneficiaries once all debts and taxes have been paid. For UK nationals dealing with Spanish estates, this process differs significantly from the familiar UK probate system and requires careful navigation of Spanish civil law procedures, notarial formalities, and regional tax rules.
This comprehensive guide provides UK nationals with essential information about administering an estate in Spain, covering everything from initial will searches to final asset registration.
Key Differences Between Spanish and UK Probate
Unlike the UK system, Spain does not require a Grant of Probate from a court. Instead, Spanish estates are formalised through a Notarial Deed of Acceptance of Inheritance, signed before a Spanish notary public. This fundamental difference means that:
- The process is primarily administrative rather than court-supervised
- Beneficiaries can complete the process themselves, though professional assistance is strongly recommended
- Assets cannot be transferred until all taxes and legal formalities are completed
- Executors appointed under UK wills have a legal duty to administer Spanish assets according to the will’s terms
The Spanish system combines civil law procedures with strict tax deadlines and extensive documentation requirements, making professional guidance essential for most cases.
Establishing the Existence of a Will
The first crucial step involves determining whether the deceased left a valid will covering their Spanish assets. This process requires searches in both jurisdictions:
UK Will Search and Recognition
If a UK will exists and covers Spanish assets, it must be:
- Translated by a sworn translator
- Legalised with an apostille certificate
- Recognised by Spanish authorities for use in the notarial probate process
This process can add several weeks to the overall timeline and involves additional costs for translation and legalisation.
Spanish Will Search
A search must be conducted at the Spanish Central Wills Registry to obtain a Certificate of Last Will (Certificado de Últimas Voluntades). This certificate confirms:
- Whether a Spanish will exists
- The date it was signed
- Which notary holds the original document
Intestacy Situations
When no will exists, the estate follows Spanish intestacy rules, which can produce unexpected outcomes for UK nationals:
- Children inherit in equal shares
- The surviving spouse receives a life interest (usufruct) over one-third of the estate
- These rules apply regardless of the deceased’s nationality or residence
For British nationals, making a Spanish will that applies English law can provide full freedom of disposition without forced heirship restrictions.
Essential Documentation Requirements
Spanish probate requires extensive documentation, and missing or incorrectly prepared documents can cause significant delays. Essential documents include:
Death and Identity Documents:
- UK death certificate (apostilled and translated)
- Passports of all beneficiaries and executors
- NIE numbers (Spanish tax identification) for all beneficiaries
Legal Documents:
- UK will (if applicable)
- Spanish will (if applicable)
- Grant of Probate from UK courts (if executors appointed)
- Powers of attorney (if representatives appointed)
Asset Documentation:
- Spanish property deeds (escrituras)
- Bank account certificates
- Vehicle registration documents
- Share certificates and investment records
Financial Records:
- Evidence of debts, mortgages, and loans
- Property tax receipts (IBI)
- Bank statements and account details
- Insurance policies
All foreign documents require translation by certified translators and legalisation with apostille certificates before acceptance by Spanish authorities.
The Spanish Probate Process: Step-by-Step
Step 1: Asset Inventory
Creating a comprehensive inventory of all Spanish assets is essential. This includes:
- Real estate properties
- Bank accounts and investments
- Vehicles and boats
- Business interests
- Personal property
- Outstanding debts and liabilities
Step 2: NIE Applications
Every heir must obtain a Número de Identificación de Extranjero (NIE): Spain’s tax identification number: before inheriting property or paying inheritance taxes. This process can be completed in Spain or at Spanish consulates abroad.
Step 3: Power of Attorney (Recommended)
Beneficiaries can grant a Spanish Power of Attorney to representatives to handle:
- NIE applications and tax filings
- Communications with banks and authorities
- Signing of the Deed of Acceptance of Inheritance
- Land Registry filings and asset transfers
This allows the process to proceed without beneficiaries travelling to Spain.
Step 4: Tax Calculations and Payments
Spanish inheritance tax must be filed within six months from the date of death, though extensions may be requested within the first five months. Two main taxes apply:
Spanish Inheritance Tax:
- Rates vary significantly by Autonomous Community (region)
- Different allowances and exemptions apply for residents, non-residents, and family relationships
- UK nationals receive the same treatment as Spanish residents
Plusvalía Municipal Tax:
- Local capital gains tax calculated on land value increases
- Filed with the local town hall (ayuntamiento)
- Based on the period between acquisition and death
Step 5: Notarial Deed of Acceptance
The formal probate deed (Escritura de Aceptación y Adjudicación de Herencia):
- Confirms the will or intestacy position
- Identifies and values all Spanish assets
- Confirms inheritance tax payments
- Transfers legal ownership to beneficiaries
This deed must be signed before a Spanish notary, either in person or through a Power of Attorney.
Step 6: Asset Registration
After signing the deed and paying all taxes:
- Property is registered at the Land Registry (Registro de la Propiedad)
- Bank accounts are transferred to beneficiaries
- Vehicle ownership is updated
- Utility contracts and tax obligations are transferred
Timeline and Costs
Spanish probate typically takes 3 to 9 months, depending on:
- Complexity of the estate
- Availability of required documents
- Whether wills exist in both jurisdictions
- Regional processing times for tax calculations
Typical Costs Include:
- Notary fees: €1,000 – €1,500
- Land Registry fees: approximately €800
- Power of Attorney: approximately €250
- Translations and legalisations: approximately €300
- Spanish inheritance tax and Plusvalía: varies by region and property value
These costs exclude professional legal fees, which vary depending on the complexity of the estate.
Regional Variations in Spanish Law
Spain’s autonomous communities have different tax rates and legal provisions that can significantly impact probate outcomes:
Madrid and Andalusia: Generally offer more favourable inheritance tax rates for family members.
Catalonia and Valencia: Have their own civil law codes affecting inheritance rights and procedures.
Balearic Islands: Apply separation of property as the default matrimonial regime, affecting surviving spouses’ rights.
Basque Country and Navarra: Have unique inheritance tax systems with different rates and exemptions.
Understanding these regional differences is crucial for accurate tax planning and legal compliance.
Common Challenges and Solutions
Language Barriers: All official proceedings are conducted in Spanish, making professional translation and legal representation essential.
Complex Documentation: The extensive paperwork requirements often overwhelm executors. Engaging specialists from the outset prevents costly delays.
Tax Deadlines: Missing inheritance tax deadlines results in penalties and interest charges. Professional tax advice ensures compliance.
Cross-Border Coordination: Coordinating UK and Spanish legal requirements requires experienced international practitioners.
Selling Inherited Spanish Property
Many UK beneficiaries choose to sell inherited Spanish property. After probate completion:
- Spanish capital gains tax applies to the sale
- Additional Plusvalía municipal tax may be due
- Non-resident tax obligations continue until disposal
- Professional real estate assistance is recommended for marketing and sale completion
The Importance of Professional Guidance
Spanish probate involves complex legal procedures, strict tax deadlines, and extensive documentation requirements. Professional legal assistance provides:
- Accurate document preparation and translation
- Compliance with tax filing deadlines
- Coordination between UK and Spanish legal systems
- Efficient completion of notarial procedures
- Ongoing support for asset management or disposal
The investment in professional guidance typically pays for itself through avoided penalties, reduced delays, and optimised tax planning.
How Del Canto Chambers Can Help
Del Canto Chambers provides comprehensive Spanish probate services tailored to UK nationals:
Complete Probate Administration:
- Will searches in Spain and the UK
- NIE applications for all beneficiaries
- Comprehensive asset inventories
- Tax calculations and filings
- Notarial deed preparation and execution
Cross-Border Coordination:
- Liaison with UK solicitors and executors
- Translation and legalisation services
- Powers of attorney preparation
- Land Registry and asset registration
Ongoing Support:
- Property management advice
- Sale completion assistance
- Future estate planning
- Spanish will preparation
Fixed-Fee Structure:
We provide transparent, fixed-fee quotations for probate services, allowing clients to budget accurately for the entire process.
Taking the Next Step
Spanish probate requires careful planning, accurate documentation, and strict compliance with legal deadlines. Whether you are an executor appointed under a UK will, a beneficiary inheriting Spanish assets, or someone planning for the future, professional guidance ensures the process is completed efficiently and cost-effectively.
Don’t let the complexity of Spanish probate procedures delay your inheritance or create unnecessary tax liabilities. Contact Del Canto Chambers today for a confidential consultation and fixed-fee quotation.
Contact Del Canto Chambers:
Our experienced Spanish probate team is ready to guide you through every step of the process, ensuring your Spanish inheritance is administered efficiently and in full compliance with Spanish law
