Inheritance lawyers for Gibraltar residents
If you live in Gibraltar and have inherited a home, an account or a plot of land in Spain, or if a relative who lived in Gibraltar has died leaving assets in Andalusia, our lawyers handle the whole estate: applicable law, will, inheritance and gift tax (Impuesto sobre Sucesiones y Donaciones), notary and Land Registry. You will find us in La Línea de la Concepción, a few minutes from the border, and we also work remotely; we work in Spanish and English, in person or by video call, as you choose.
Inheritance between Spain and GibraltarService in Spanish and EnglishOnline or at our office
Inheriting in Spain while living in Gibraltar: two situations, one maze
The first situation is that of someone who lives in Gibraltar and inherits from a relative who lived in Spain: a flat in La Línea, a house in Sotogrande, an account in a Spanish bank. The second is the opposite: the person who died lived in Gibraltar, but owned a home, a plot of land or an account in Andalusia.
In both, the file is split between two territories that do not work the same way. Gibraltar does not charge inheritance tax; Spain charges tax on what is in Spain. Each side asks for its own papers, and heirs often find this out when the bank or the notary sends the file back for the second time.
We are lawyers and tax advisers: we give you legal and tax advice on one international estate. We check which law governs the estate, which assets are in Spain, which tax applies and which documents are missing, and we explain it to you in writing before we start. If you want the general background, we have a guide to inheritance between Spain, Gibraltar and the United Kingdom. This page is for those who want to leave the procedure in the hands of a firm.
Which law applies to the estate of a Gibraltar resident
When the death occurred from August 2015 onwards, the Spanish authorities apply Regulation (EU) 650/2012, known as the European Succession Regulation. Gibraltar has not been part of the European Union since Brexit, but that does not set the Regulation aside. It has universal application: it designates the applicable law even if it is the law of a country outside the EU.
That changes how the estate is divided. Under Spanish law, children have a share of the estate that a will cannot take away from them (the legítima, or forced heirship). Under Gibraltar law, the testator usually has more freedom. That is why a will drawn up in Gibraltar can surprise the heirs when it is applied to a house in Andalusia.
The Spanish authorities can act over assets located in Spain even if the deceased lived in Gibraltar. That is why the deed of acceptance and allocation (escritura de aceptación y adjudicación) is signed before a Spanish notary and registered at the Land Registry (Registro de la Propiedad) for the property.
The basic rule. As a general rule, the estate is governed by the law of the place where the deceased had their last habitual residence. If they lived in Gibraltar, the law that applies is Gibraltar’s. But the Regulation also allows that country’s conflict-of-law rules to refer back to Spanish law, for example for property located in Spain, and that the will has chosen the law of the person’s nationality. Which of the two applies in your case is the first thing we check.
Inheritance tax for non-residents: Gibraltar does not charge it, Spain does
Gibraltar has no inheritance tax. Its former Estate Duty was abolished in 1997. But that absence frees you from nothing in Spain: heirs pay tax here on the assets and rights located in Spain, even if they live in Gibraltar and so did the deceased.
What matters is which rules apply. Since the 2021 reform of the Inheritance and Gift Tax Act, a non-resident heir can apply the rules of a Spanish autonomous region, not only the state ones:
When the deceased did not live in Spain, the region chosen is the one where most of the value of their Spanish assets is concentrated. When they lived in an autonomous region and the heir lives abroad, that region’s rules apply.
When that region is Andalusia, children, spouse and parents can benefit from the reductions and the 99 % allowance on the tax due set out in inheritance tax in Andalusia, provided they meet the requirements of that rule. It is not taken for granted: it is checked heir by heir, and more distant relatives are taxed differently.
Two practical points set non-residents apart:
Where it is filed. The non-resident Form 650 (modelo 650) is filed with the National Tax Management Office (Oficina Nacional de Gestión Tributaria) of the Spanish Tax Agency (Agencia Tributaria), in Madrid, online or by appointment. We do it for you.
Representative in Spain. Heirs who live outside the EU and the European Economic Area, such as residents of Gibraltar, must appoint a person resident in Spain to represent them before the tax office (Hacienda) for this tax. We can take care of it.
The deadline is six months from the death, extendable by another six if requested within the first five. With papers arriving from Gibraltar or the United Kingdom, time goes quickly.
No double taxation treaty for inheritance
It helps to know what does not exist. There is no treaty between Spain and Gibraltar that divides inheritance tax. Nor does the treaty between Spain and the United Kingdom: it covers income and wealth, not inheritance. The 2019 tax agreement on Gibraltar deals with tax residence and the exchange of information between the two administrations, not the division of estates.
In practice, from Gibraltar the risk of paying twice is low, because there is no tax there. Where there may be another tax is in the United Kingdom, if the deceased or the heir have ties to it. It is studied case by case, without assuming that it is offset.
Do you really live in Gibraltar? Hacienda also checks
It is not enough for the ID card (DNI) or the residence certificate to say Gibraltar. For inheritance tax purposes, habitual residence is decided using the personal income tax rules, and the 2019 agreement sets its own rules to settle residence conflicts between Spain and Gibraltar. A person who spends a lot of time in Spain, with family or a home here, may end up being considered resident in Spain, and the estate is then calculated differently.
The same applies to the deceased. Before filing anything, we go over where each person really lived. It is a fact that decides which region has competence and which rules apply, and that Hacienda can review afterwards.
NIE, last wills certificate, apostille and translation
Documents are what delay these estates the most. This is what is usually needed:
None of this requires travelling. The documents are scanned, we check whether they meet what the notary, Hacienda and the Land Registry ask for, and we tell you what to correct before sending them.
NIE for each heir
Without it you cannot sign the acceptance, file the tax or register a property. It is applied for at the National Police or at a Spanish consulate, and we prepare the application. (NIE is the Spanish foreigner identification number.)
Death certificate
If it was issued by Gibraltar or the United Kingdom, with an apostille and a sworn translation into Spanish.
Last wills certificate
It is requested from the Ministry of Justice, once fifteen working days have passed since the death, and says whether the deceased made a will in Spain. If they made it in Gibraltar, that is checked there.
Will and foreign documents
A will or a court document from Gibraltar needs an apostille, which in Gibraltar is issued by the Civil Status and Registration Office, and a sworn translation. A Gibraltar notary public must sign the document first.
Property documents
Title deeds, IBI (local property tax) bill, Land Registry extract, bank statements and details of debts.
Assets in Spain and assets in Gibraltar: two different procedures
If the deceased also had accounts, investments or a home in Gibraltar, that part follows the rules and courts there, for example the probate procedure in the Supreme Court of Gibraltar. We handle the estate in Spain; the Gibraltar part is handled by a Gibraltar lawyer and we coordinate with them so that dates, values and documents match.
That avoids costly mistakes: valuing the same asset with different figures, signing an allocation without having identified all the assets or finding out late about a debt on the other side of the border.
“
A typical case: the house in La Línea and the children in Gibraltar
A man who lived in Gibraltar dies. He has a flat in the Campo de Gibraltar (the area around Gibraltar), an account in a Spanish bank and another in a Gibraltar bank. He made his will there years ago. A daughter lives in Gibraltar and a son in London, and they disagree about selling or keeping the flat.
We read the will, check where he lived and which law applies to the assets in Spain, request the last wills certificate and work out what each child is entitled to. We prepare the deeds with the notary, file the inheritance tax at the relevant office and take the flat to the Land Registry. The children sign with a power of attorney if they cannot come. The Gibraltar part is coordinated with the lawyer there.
Office in La Línea, a few minutes from the border
We work from La Línea de la Concepción, right next to the border with Gibraltar. You can visit us or, if you prefer, deal with everything without leaving home. We work with Gibraltar residents, with families in the Campo de Gibraltar and with heirs who live in the United Kingdom or in other parts of Spain.
Remote work. Meetings by video call, papers sent by WhatsApp or email, electronic signature on documents that accept it and tax returns filed online. The only possible trip is the signing before a notary, and it is optional.
The four stages of your inheritance
01
Initial analysis
We read the will and check where each person lives, which law applies and which assets and debts there are; then we explain which procedures are needed and when they expire.
02
Documents
NIE, certificates, apostilles and translations, until the file is complete.
03
Notary and taxes
We draw up the inventory and the deed, arrange the tax representative and file the inheritance tax and the municipal capital gains tax (plusvalía) within the deadline.
04
Land Registry
The assets are registered in the name of each heir and we close the file together with you.
Common questions about inheritance for Gibraltar residents
Your situation is not listed here? Tell us on WhatsApp who has died, where they lived and what they leave in Spain, and we will reply.
Do I have to pay inheritance tax in Spain if I live in Gibraltar?
If you inherit assets or rights located in Spain, yes. Gibraltar has no inheritance tax, but Spain taxes what is inherited in its territory even if you and the deceased live abroad. It has to be filed even if, with the reductions and allowances that apply, the final tax may be minimal or zero.
Which regional rules can I apply as a non-resident heir?
If the deceased did not live in Spain, those of the region where most of the value of the assets they left here is located. If they lived in a Spanish region and you live abroad, those of that region. We check in your case which one it is and whether you meet the requirements for its tax benefits.
Does Brexit prevent the European Succession Regulation from applying?
No. The Spanish authorities apply it to all estates that fall within its scope, even if the law it designates is that of a country outside the EU. What changes with Brexit is that documents from Gibraltar and the United Kingdom no longer circulate in the EU as automatically as before. If you need to prove you are an heir to banks in other EU countries, a Spanish notary can issue the European Certificate of Succession; Gibraltar does not issue it.
Is there a treaty between Spain and Gibraltar to avoid paying twice?
Not for inheritance tax. Gibraltar has no inheritance tax, so from there the risk of paying twice is low. If there are ties to the United Kingdom, that is analysed separately.
Do I need an NIE to inherit?
Yes. Each heir needs an NIE to accept the inheritance before a notary, file the tax and register a property. We help you apply for it.
Do Gibraltar documents have to be translated and apostilled?
Normally yes: an apostille from the competent authority in Gibraltar and a sworn translation. We tell you exactly which documents, so you do not apostille more than needed.
Do I have to come to Spain to sign?
Not necessarily. You can sign with a power of attorney granted before a notary public in Gibraltar or where you live, apostilled, and follow the rest by video call and email. If you prefer to come, we are a few minutes from the border.
Do you handle inheritances with disputes between heirs?
What we do is end the estate through an agreement signed before a notary, without going through court. If the family is already in litigation (for example, over challenging the will or a court-ordered division), we will tell you frankly as soon as we know the facts.
Related services
What our clients say
Tell an inheritance lawyer about your case
A team with experience in estates with foreign elements goes with you at each step: we study the problem, the safest legal route and the procedure, and we give you certainty through planning and attention. A specialist puts the family’s interest at the centre of every decision. Describe what has happened and we will tell you which papers we need and what the way forward is.
Office in La Línea de la Concepción. We work with you online or in person.
C/ Cervantes 2, entreplanta, despacho 4 · 11300 La Línea de la Concepción
WhatsApp 652 948 572 · 956 174 981 · pablo@asesoriaserra.es