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International inheritance lawyer in Andalusia and online
When the heirs, the assets and the deceased are not in the same country, the file becomes a puzzle of laws, deadlines and offices. Our law firm in La Línea handles it from start to finish: the law that governs the succession, the documents each country requires, the settlement of the tax, the signing before the notary and the registration at the Land Registry. We are lawyers who specialise in inheritance and we work with heirs living in Spain and heirs living abroad, by video call or in person. You get legal and tax advice in a single process, with personal attention and a close relationship. Our clients are heirs from several countries and they look for the same thing: a team of lawyers who give clear answers and are rigorous at every step.
Heirs in Spain and abroadService in Spanish and EnglishOnline or at our office
International inheritances: three common situations in our area
An inheritance is international when there is a foreign element: the nationality of the deceased, where they lived, where the heirs live or where the assets are. The more countries involved, the more complex it gets. In our area three cases come up again and again, and each raises different problems.
A foreign national dies with a home or accounts in Andalusia. A British, Irish, German or Dutch owner with a house on the Costa del Sol or around Gibraltar. Their children live in another country and do not know the Spanish system. For them, dealing with an inheritance in Spain is a complex succession process.
A Spanish resident dies and the heirs live abroad. The assets are here, the family is spread between the United Kingdom, France, Switzerland or Italy, and nobody knows which tax applies or where it is filed.
There are assets in several countries. A home in Spain, another in the United Kingdom, shares in a family business, shares and investment funds and an account in a third country. Each tax authority asks for its own paperwork, and the values and dates have to match.
In our files the civil and tax sides go together: applicable law, heirs, tax, documents and registration. If you only need the Gibraltar side, there is a page for Gibraltar residents, and for inheritances with no foreign element, the inheritance service we provide from La Línea.
Private international law: which law applies to an inheritance with a foreign element
Everything depends on knowing which law governs the succession. For deaths from 17 August 2015, this is decided by Regulation (EU) 650/2012, the European Succession Regulation. This is private international law: article 21 sets the general rule, article 22 allows a choice of law, and who inherits and in what share depends on both.
Three points can change the outcome:
Universal application. The law the Regulation points to applies even if it belongs to a country outside the European Union. So a British citizen is covered in Spain, even though the United Kingdom did not take part in the text.
Choice of law. In their will, anyone can choose the law of their nationality. A British citizen living in Spain can state that their estate is governed by that law.
One law for the whole estate. The applicable law covers all the assets, in Spain or abroad, even if the deceased made a will in each country.
The practical consequences are significant. Under Spanish law, a forced heir (normally a child) has a reserved share that the will cannot take away: the forced share (legítima). Other laws give the testator more freedom, which is why a foreign will can bring surprises when there is a house in Andalusia.
The Regulation does not decide the tax. Tax matters are outside it and follow Spanish tax rules. In a complex case, it is worth having a lawyer who specialises in succession law from day one. A lawyer who specialises in international succession law prevents the notary from sending the file back.
General rule. The law of the country where the deceased habitually lived at the time of death applies. Someone who lived in Spain is governed by Spanish law, whatever their passport. If a manifestly closer connection with another country is shown, the law of that country may prevail.
European Certificate of Succession: what it is for and when it is requested
The European Certificate of Succession is a document that lets an heir, a legatee or an executor prove their status in another EU country without further procedures. In Spain it is issued by the notary. Its use is voluntary and it has effect in the member states, including for registering assets in a public register.
It is useful when there are assets in several European countries, for example a home in Spain and an account in Germany. For the estate of someone with property only in Spain, it is not always needed, and we tell you before requesting it.
United Kingdom. The United Kingdom stayed outside the Regulation and does not issue European certificates of succession. Its practical equivalent is the grant of probate, handled by a British lawyer. With assets on both sides, we coordinate dates, values and documents with that professional; the British side is their responsibility.
Foreign will, declaration of heirs and documents from another country
A will made outside Spain can be used here, although it is rarely enough on its own. If it names an executor, we review what they can do and which documents they need to carry out the will. If there is no will, a declaration of heirs (declaración de herederos) is used, and then too the applicable law is applied first. Before signing the acceptance, the following must be gathered and reviewed. Each certificate has its own waiting time, and we request them at the same time to save time:
None of this requires travelling. Scan the papers, send them by WhatsApp or email and we tell you what to correct before filing; that way they reach each office complete and are not returned. If the money is in accounts in other countries, we ask for statements showing the balances at the date of death. An inheritance without a will is resolved through the declaration of heirs, under the applicable law, and the process is slower.
Death certificate
If it comes from another country, apostilled and with a sworn translation into Spanish.
Last wills
Requested from the Ministry of Justice with Form 790 (modelo 790), once fifteen working days have passed since the death; it shows whether the deceased made a will in Spain and, to use it abroad, it is legalised.
Foreign will
We check its validity, which law it chooses and whether there are other wills from other countries.
Apostille
It is issued by the authority of the country that issued the document, not a Spanish consulate. In the United Kingdom, the Legalisation Office.
Sworn translation
Documents in another language must be translated into Spanish for the notary, the Spanish Tax Agency and the Land Registry.
Papers for the assets
Title deed, latest property tax receipt (IBI), Land Registry extract (nota simple), account balances and a list of debts.
Heirs' NIE, powers of attorney and signing from abroad
The Spanish Tax Agency (Agencia Tributaria) requires a tax identification number from anyone filing inheritance tax. If the heir is a foreign national without a Spanish ID card, that number is usually the NIE (foreigner identification number). We apply for it with you and prepare the paperwork, including the appointment where needed.
If you cannot come to sign in Spain, there is a way round it. The heir can grant a power of attorney before a notary in their own country, with an apostille, or before a Spanish consul. With that power, a person you trust signs for you before the Spanish notary. The notary checks whether the power meets what Spanish law requires, and the deed of acceptance only goes ahead if each heir’s consent is properly recorded. That is why we review it before you sign it.
Non-residents' inheritance tax: state or regional rules
Living abroad, whether the deceased or the heir, does not avoid the tax: Spain taxes what is inherited in Spain. What changes is which rules apply, and their tax treatment affects directly what each heir receives, so each case is reviewed with a tax adviser. How much tax is paid depends on those rules.
According to the Spanish Tax Agency’s table:
Deceased resident in Spain, non-resident heir. The heir can apply the state rules or those of the region where the deceased lived.
Non-resident deceased, heir resident in Spain. The state rules or those of the region with the highest value of assets in Spain may apply. If there are no assets here, those of the heir’s region.
Non-resident deceased and heir. The state rules or those of the region with the highest value of assets in Spain.
The basis is the second additional provision of Law 29/1987, amended in 2014 and 2021 after Spain was ruled against by the Court of Justice of the EU on 3 September 2014 (worse treatment of non-residents). If Andalusian rules apply, children, spouse and parents get a 99 % allowance on the tax due, subject to conditions; other relatives follow a different scale. The figures and the full scale are in our guide to Andalusian inheritance tax. We do not promise any saving: we calculate with the correct rules and show you the amount and the payment before filing.
Form 650 for non-residents: where it is filed and by when
If any of the parties lives abroad, the file goes to the state tax authority and not the regional one. Form 650 (modelo 650) can be filed online or at the National Tax Management Office (Oficina Nacional de Gestión Tributaria) in Madrid. One return is filed per heir, under the rules that apply, and filing on time avoids surcharges.
You have six months from the death. A further six-month extension is possible, but it must be requested within the first five, and late-payment interest counts from the end of the initial six months.
An heir living outside the EU and the EEA (the United Kingdom, for example) must have a representative in Spain before the tax office for this tax. We can act as that representative if you instruct us.
Tax office notices and defending the heir
After filing, the tax office may ask for clarification on the values declared or the heirs’ residence. If you receive a notice (requerimiento), send it to us: we prepare the defence before the tax office and reply within the deadline.
Gifts and transfers of assets to children living abroad
Gifts made in your lifetime to children living abroad have their own tax and their own rules, and transferring a property by gift requires a public deed. The tax detail is on the page on gifts. Each operation is reviewed before signing, because its effect on the later division of the estate can be large.
Municipal capital gains tax and planning the sale of the inherited property
If the estate includes land or a home, the town hall also charges municipal capital gains tax (plusvalía municipal), which the heir owes: six months from the death, extendable to one year if requested.
Someone who inherits while living abroad often wants to sell the house. That sale has its own tax treatment for non-residents, and it is worth planning before signing the sale contract. We cover it in taxes and paperwork for non-residents.
Handling an international inheritance, step by step
We start with what can change the outcome and finish with the assets registered in each heir’s name. We follow this order, whether the heirs live in Spain or abroad:
Case study. We read the will and cross-check the data: where the deceased and each heir lived, and the assets in each country. Then we explain in writing the applicable law, your options and the deadlines running.
Documents. Certificates, apostilles, translations and NIE, until the file is complete and meets the requirements of each office.
Acceptance and division. Inventory and deed of acceptance and allocation before a notary. This is where the estate is divided among the heirs and, if relevant, any renunciation or acceptance with the benefit of inventory is recorded.
Taxes. Settlement of the inheritance tax and the capital gains tax, always within the deadline.
Land Registry. We register the home and other assets in each heir’s name, and the file is then closed.
Accepting the inheritance and dividing it are different steps. First you accept, outright or with the benefit of inventory; then the estate is divided among the heirs and only then registered. Anyone who prefers to renounce an inheritance does so before accepting. The acceptance appears in the deed with everyone’s consent, and anyone not present needs valid representation. Carrying out what is signed requires this care. Handling the inheritance this way avoids surprises.
This route works for heirs who cooperate and divide the estate before a notary, without going to court. Accepting is a serious decision: outright acceptance, acceptance with the benefit of inventory and renunciation are all possible, and renunciation affects the other heirs. Before choosing we review the debts and the value of the assets. If there is no agreement and another route is needed, we will tell you clearly from the start.
Dividing and allocating assets abroad and in Spain
The division shares what is inherited among the heirs, and the allocation assigns each heir their assets. With assets both in Spain and abroad, each one has to be valued, the amounts converted and the law governing the inheritance respected in the distribution. When the deceased left the life interest (usufructo) of a home to their partner, or when an heir prefers to keep the house and compensate the rest, the deed must reflect it precisely. The drafting of the deed, with the notary’s involvement, is what fixes who receives what.
This is estate management that we carry out with a clear strategy, efficiently and transparently: you know what is signed, why and with what tax consequences before you go to the notary.
Experience with inheritances that have a foreign element
We mostly handle inheritances from the area and the coast, with families who almost always have a foot in another country. So we can answer directly what worries people most: what is signed, when each deadline expires and how long it will take. Our aim is to protect the family estate and meet each heir’s tax obligations, nationally and internationally, with legal certainty and a high level of detail. It is a joined-up service: coordination between the civil and tax areas, an answer to each question and knowledge of the practical issues, from the later sale contract to the transfer of the home. For anyone starting to look for a lawyer, the best reference is to have the case explained in writing before beginning. For background reading, our blog explains inheritance between Spain and the United Kingdom.
Our priority is that you decide with information and clear guidance. Clear communication and attention to each need of the family are part of the service. Each inheritance is studied according to its circumstances, without templates. We take care over how we treat people, our closeness to the family and our dedication to each file. Our approach is practical: managing deadlines effectively and settling each step before moving to the next.
Legal and tax advice in a single file
We bring civil law and taxation together in one firm: whoever reviews the applicable law also prepares the settlement, and the information passes from one stage to the next without repeating work. Legal and tax services are provided in a coordinated way.
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An example: the Costa del Sol house and the children in London
Take a British woman who has lived for twenty years in a town on the Cádiz coast. She owns a house, with one account in Spain and another in the United Kingdom, and made her will before a Spanish notary, choosing the law of her nationality. She dies. Her two children live in London and one wants to sell.
The will is checked against the chosen law, the certificate of last wills is requested, the British documents are gathered with apostille and translation, and the tax rules are fixed. One child signs by power of attorney from London; the other goes to the notary. Then come Form 650, the capital gains tax and the registration of the home, and the sale when the child decides.
Office in La Línea and online support
Our office is in La Línea, a step from Gibraltar. We work with families from the area, from the coast and with heirs living in other countries. You can come and see us or deal with it from home, with the same help and support, wherever in the world the heirs live.
If you do not know where to start, you can book an online consultation and go through your inheritance with a lawyer before deciding anything.
Also online. Video calls, documents by WhatsApp or email, digital signature where the document allows it and online tools to file the taxes. If an heir cannot come, we review the power of attorney they will sign before a notary or consul.
Common questions about international inheritances
Your situation is not listed here? Tell us where the deceased lived, where the assets are and where the heirs live, and we will reply.
Which law applies if the deceased was a foreign national living here?
Generally, the law of the country where they habitually lived. If that was Spain, Spanish law, unless they chose the law of their nationality in their will. The Regulation works the same way with the laws of countries outside the EU, such as the United Kingdom.
What is the European Certificate of Succession and do I need it?
It is a document issued by the notary to prove who is an heir in another European country. It is not compulsory and is most useful with assets in several countries. The United Kingdom does not use it.
Do heirs living outside Spain pay inheritance tax?
Yes, on the assets and rights located in Spain. It is settled here with Form 650, and the rules depend on where the deceased and the heir lived.
How long do I have to file the tax?
Six months from the death, extendable by another six if the request is made within the first five months. Gathering the papers does not stop the clock.
Can I inherit without travelling to Spain?
For almost all procedures, yes: a power of attorney granted in your country with an apostille, or before a Spanish consul, is enough, as long as a lawyer first checks that it will be accepted by the notary.
Is a grant of probate needed for a home in Spain?
It depends on the law that governs the inheritance and on what the notary asks for. We do not give advice on British law: if your case requires it, we coordinate with a lawyer in the United Kingdom.
Which foreign documents need an apostille and translation?
Death certificates, wills and court or notarial documents from another country. The apostille is issued by the country of origin and the translation must be a sworn one.
Can you handle my international inheritance remotely?
Yes. We work by video call, with documents sent by WhatsApp or email and online filings. Only the signing before the notary may require your presence, or that of your attorney.
How do I choose a lawyer for international inheritances?
Look for a specialist firm that explains in writing which law applies, which tax is due and which papers are pending, and that knows how to coordinate with colleagues in other countries when the case is complex. That is how we work.
Tell us about your international inheritance
Contact us by WhatsApp or email, or fill in the form with what you know: where the deceased lived, where the heirs live and what assets there are in each country. The aim of that first look is to tell you which law and which tax affect your case, and which documents about the estate need to be gathered first.
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