What do to when someone passes away
who has assets in Spain
A practical guide for dealing with cross-border estates
between the UK and Spain
The National Will Register
A Guide to Probate in Spain
The National Will Register
Certainty Will Search
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Contents
What Happens When Someone Dies with Assets in Spain? 2
Inheritance in Spain Flowchart 3
List of Assets In Spain 4
Locate Important Documents 8
Find the Will 9
Will Search in The UK - English Will 9
Will Search in Spain - Spanish Will 9
No Will 9
The Probate Journey 10
What is Involved? 10
Taxes 10
Completion 11
Post-Completion 11
Appendix I 12
List of Assets
Appendix II 16
Heir’s Instruction Sheet?
Appendix III 17
Wills Questionnaire
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If you are about to receive an inheritance with assets in Spain whether the deceased owned
property, bank accounts, stocks and shares, cars, etc. you can read this guide so that you know what
to do and in which order.
WHAT HAPPENS WHEN SOMEONE DIES WITH ASSETS IN SPAIN?
To help you through this process, the guide below gives you an easy to read overview at a glance.
This guide is arranged in chronological order considering the arrangements that are usually made
when executing an inheritance in Spain.
DEATH IN THE UK
nDeath Certificate issued by the Registrar
nWill Search in the UK
nApplication for the Grant of Probate
nWho should you advise about the Death when there is a Spanish asset
ADMINISTRATION OF THE ESTATE IN SPAIN
nAsset Inventory worksheet
nWill Search in Spain
nLocate important documents
nIdentification of the beneficiaries and executors (Power of Attorney)
nApplication of the NIE (Tax Identification Number for Foreigners)
TAXES TO BE PAID IN SPAIN
nInheritance Tax
nPlusvalia Tax
COMPLETION
nSignature of the Acceptance of the Inheritance Deed before the Notary Public in Spain and
transfer of ownership
POST-COMPLETION
n
Opening an account in Spain for the beneficiaries, change of utility bills and local taxes, change of
Property Tax registration and writing and registering new Spanish Wills for the heirs.
What happens when someone dies
with assets in Spain?
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Inheritance in Spain flowchart
Are you the beneficiary of someone who has passed away
with Spanish assets and a Spanish Will?
Have you undertake a
Will Search at the Last
Wills Registry in Spain?
Have you requested a
Last Wills Certificate
at the Last Wills Registry
in Madrid?
Have you done a list of necessary documents
duly translated and apostilled?
Have you given Power of Attorney to your
English speaking Spanish solicitors in Spain?
Do you know what taxes and costs
you should pay in Spain?
The acceptance of the inheritance will take place
in Spain before a Spanish Notary Public
You will need
to conduct a
search to find
the last valid
Will in Spain.
Referred to as
Spanish Assets
You will need to
do this before
you can prepare
The Acceptance
of Inheritance
Deed
You have to
calculate and file
the Inheritance
tax and local
plusvalia tax
It is highly
advisable to
have an English
speaking Solici-
tor representing
you
in Spain
Have you undertaken
a Will Search with
The National Will
Register to find out if
there is an English Will?
Is there an English Will
duly registered and valid
in the UK?
Have you had it
translated into Spanish
to use it in Spain and
made it applicable to
your Spanish assets?
No.
You have a
case of
Intestacy Law.
P
P
P
O
O
O
O
O
P
P
P
O
P
P
P
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List of assets in Spain
It is always helpful to complete the Asset Inventory worksheet- this helps to be clear on what are the
assets to take into account when signing the Inheritance Acceptance Deed in Spain as all the assets
must be mentioned.
The table below can act as a starting point (another copy of this table is included at the end of this
document that you can print/pull off and use as a point of reference – see Appendix I)
PROPERTY
Property 1
Sole owner % of the tenancy
Address: ______________________________________________________________________
Registered owners: ______________________________________________________________
_____________________________________________________________________________
Title details: ___________________________________________________________________
_____________________________________________________________________________
Mortgage (if any) being the mortgagee: ______________________________________________
Occupied by (if anyone): _________________________________________________________
_____________________________________________________________________________
Use given to the property: ________________________________________________________
_____________________________________________________________________________
Attach copy of the following documents:
Deed of Purchase Last IBI receipt (Property receipt)
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COMPANIES AND BUSINESS
Business 1
Address: ______________________________________________________________________
Registered company: ____________________________________________________________
Shares: ______%
Incorporation Deed attached? YES NO
Insurance? YES ___________________________________________
NO
Attach a copy of the following documents
Deed of Incorporation Copy of the Insurance of the Company
ASSETS WITH FINANCIAL INSTITUTIONS
INVESTMENTS
Name of the Institution: __________________________________________________________
Account number: _______________________________________________________________
Total amount: _________________________________________________________________
Brief description: _______________________________________________________________
Copy documentation attached: YES NO
SHARES
Name of the Institution: __________________________________________________________
Account number: _______________________________________________________________
Total amount: _________________________________________________________________
Quoted? YES NO
Brief description: _______________________________________________________________
Copy documentation attached: YES NO
STOCKS
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CONTENTS
Furniture: Inventory Value:
Paintings: Inventory: Value:
Antiques: Inventory: Value:
Jewellery: Inventory: Value:
VEHICLES
Car 1: Model Regestration Number:
Technical Sheet Attached: YES NO
Car 2: Model Regestration Number:
Technical Sheet Attached: YES NO
Motorcycle: Model Regestration Number:
Technical Sheet Attached: YES NO
Boat: Model Regestration Number:
Technical Sheet Attached: YES NO
OTHER ASSETS
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Debtor’s name _________________________________________________________________
Amount (in numbers) ________________
Debtor’s name _________________________________________________________________
Amount (in numbers) ________________
Debtor’s name _________________________________________________________________
Amount (in numbers) ________________
Copy of the documentation attached: YES NO
Mortgage 1: Mortgagee: Amount:
Copy of the Title Deed attached: YES NO
Copy of the mortgage life insurance: YES NO
Mortgage 2: Mortgagee: Amount:
Copy of the Title Deed attached: YES NO
Copy of the mortgage life insurance: YES NO
Debt 1: Credit: Amount:
Copy documentation attached: YES NO
Debt 2: Credit: Amount:
Copy documentation attached: YES NO
CREDITS
MORTGAGES
PERSONAL DEBTS
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Locate important documents
You should already have located the Death Certificate. Other paperwork, examples listed below,
will also be helpful to execute the Inheritance in Spain.
Death Certificate
Last Will and Testament in the UK
Last Will and Testament in Spain
Passport and NIE Number of the Deceased
Passport of the Executor/s
Passport of the Beneficiary/ies
Spanish Property Deeds
Grant of Probate when available
NIE Number (Tax Identification Number for Foreigners)
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Find the Will
WILL SEARCH IN THE UK - ENGLISH WILL
The next thing on the list is to find out if the deceased left a valid Will in the UK.
Conducting a Will Search shows that reasonable steps have been taken to ascertain if a Will, or later
Will than one already identified, exists, before distributing an estate, therefore reducing the risks
involved in administrating/distributing an estate for all involved.
National searches are offered via The National Will Register, allowing a quick, easy and thorough
search to take place. A Certainty Will Search checks if a Will has been registered on The National
Will Register, and for Wills that have not been registered by making contact with solicitors and Will
writers in the area(s) where the Will was most likely to have been made.
WILL SEARCH IN SPAIN- SPANISH WILL
Also, it is necessary to find out if the deceased left a Will in Spain. This Will in Spain is usually referred
to Spanish assets only, and can co-exist with the English Will.
ProbateinSpain by Temis and Co will undertake a search at the Spanish National Registry and will
confirm the existence of the Spanish Will. If there is a Spanish Will and also a Will made in the UK
referred to all assets worldwide, the Will that is dated the latest will apply to the inheritance in Spain.
NO WILL
If you do not have a Will expressly mentioning the applicable law to the Inheritance - chosen by the
Testator/Testatrix - according to the European rules the applicable law will be the law of the last
habitual residence of the deceased. Even if the United Kingdom steps out of the European Union
after Brexit, this rule will apply as long as a British national owns a property in Spain, as it is
applicable Erga Omnes. This means that if someone owns a property in Spain and passes away by
having their last habitual residence in Mallorca, the assets will be distributed based on the rules of
the Spanish Intestacy Law: the children inherit the estate in equal shares and the spouse enjoys the
life tenancy of 1/3 of such estate.
Therefore, for British nationals who own property in Spain it is highly advisable to make a Will
referred only to Spanish assets mentioning that the applicable law will be their national law,
which is English Law. The advantage of the English Law in comparison to Spanish Law is that English
Law gives free-disposal of the assets and does not contemplate compulsory heirs, as opposed to
Spanish Law.
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The probate journey
WHAT IS INVOLVED?
Dealing with a loved one’s estate can be a difficult task as the process in Spain is different to the
United Kingdom. Therefore, you need the assistance of a Spanish solicitor who can help you make
things easier.
Have you thought about:
nClosing bank accounts and transferring the funds into the beneficiaries’ accounts
nCreating a Power of Attorney for someone to represent your interests in Spain
nApplying for your NIE number (Tax Identification Number for Foreigners)
nDealing with shares and investments in Spain
nTransferring the ownership of the property in Spain
nSelling the property
TAXES
There are three main stages in the process:
1) Collecting information about all the assets and debts of the deceased
It is important to have the list of assets which must be included in the inventory when accepting
the Inheritance.
2) Filing the taxes and other costs
Inheritance Tax (to be paid in Spain)
The beneficiaries will pay the Inheritance Tax in Spain when they inherit assets located in Spain
and they have a period of 6 months from the date of death. If the tax is not paid, surcharge interests
and a fine shall be applied. The Inheritance Tax rate paid by British nationals is the same than the
Inheritance Tax rate paid by the residents in Spain. The Inheritance Tax is regulated by the
Autonomous Community where the property is located and any reductions and bonuses
applicable to the residents of that particular Autonomous Community shall also be applicable to
British nationals.
Plusvalía Tax:
Apart from the Inheritance Tax, the heirs shall pay a local Tax called “Plusvalía Tax” based on the
increase of value of the land from the day the deceased acquired the property up to the date of
their death.
This tax is filed before the town hall of the city where the property is located.
In order to file the taxes, the Executors and the Beneficiaries will need to apply for the NIE number
(Tax Identification Number for Foreigners). As the NIE number is usually requested in Spain, the
Executors and the Beneficiaries will sign a bilingual Power of Attorney before a Notary in the UK,
so they can authorize their counsel in Spain to deal with their NIE.
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Other costs:
Other costs involved when claiming the inheritance are the following:
nNotary fees: approx. 1.000 euros - 1.500 euros
nRegistry fees: approx. 800 euros
nBilingual Power of Attorney: approx. 250 euros
nTranslation and Legalisation of Documents: approx. 300 euros
nLegal fees: ProbateinSpain by Temis & Co will offer a fixed fee depending on the value of the
estate and number of Beneficiaries and Executors involved.
3) Distributing the Assets to the Beneficiaries
In order to Transfer the ownership into the Beneficiary’s name the following steps will have to
be undertaken:
nPreparation of the Deed of Acceptance of the Inheritance
nUsually the beneficiary/ies will require the services of a Spanish Solicitor who will sign the
Inheritance Deed via Power of Attorney on behalf of the Beneficiary/Executor. The Deed is
signed before a Notary Public in Spain, who gives faith of the Acceptance of the Inheritance and
that the title of ownership of any assets being part of the estate is transferred to the heirs.
nRegistering the assets into the Beneficiary’s name at the Spanish Land Registry.
POST-COMPLETION
Once completion has taken place, there are some necessary post-completion services that the new
owners of the inherited property will need:
nIt will be necessary to change the existing utility contracts into the name of the Beneficiary/ies.
n
The change of the ownership of the IBI receipt (Local Property Tax) will have to be communicated
to the Town Hall where the property is located.
nIf the property is part of a Community of Owners, they will have to be aware of the change of
ownership. Therefore, the new owner has to make a formal communication to the Community of
Owners and change the direct debit of the payment of the Community fees.
nIf they want to maintain the property, they will have to pay for the usual expenses such of utility
bills, council tax, annual taxes, insurance, etc. For that, they will have to open a bank account at a
Spanish bank.
nIf the beneficiaries want to sell the property, they will need to be assisted by a professional
in Spain who can deal with the marketing of the property and also with the legalities involved
with the sale.
nMaking a Spanish Will and registering it is strongly advisable for anyone who inherits a property
in Spain. Make sure once you have dealt with the pain of dealing with the deceased’s affairs you
should consider to have a valid Will duly registered in Spain.
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It is always helpful to complete the Asset Inventory worksheet - this helps to be clear on what are the
assets to take into account when signing the Inheritance Acceptance Deed in Spain as all the assets
must be mentioned.
Appendix I - List of assets in Spain
PROPERTY
Property 1
Sole owner % of the tenancy
Address: ______________________________________________________________________
Registered owners: ______________________________________________________________
_____________________________________________________________________________
Title details: ___________________________________________________________________
_____________________________________________________________________________
Mortgage (if any) being the mortgagee: ______________________________________________
Occupied by (if anyone): _________________________________________________________
_____________________________________________________________________________
Use given to the property: ________________________________________________________
_____________________________________________________________________________
Attach copy of the following documents:
Deed of Purchase Last IBI receipt (Property receipt)
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COMPANIES AND BUSINESS
Business 1
Address: ______________________________________________________________________
Registered company: ____________________________________________________________
Shares: ______%
Incorporation Deed attached? YES NO
Insurance? YES ___________________________________________
NO
Attach a copy of the following documents
Deed of Incorporation Copy of the Insurance of the Company
ASSETS WITH FINANCIAL INSTITUTIONS
INVESTMENTS
Name of the Institution: __________________________________________________________
Account number: _______________________________________________________________
Total amount: _________________________________________________________________
Brief description: _______________________________________________________________
Copy documentation attached: YES NO
SHARES
Name of the Institution: __________________________________________________________
Account number: _______________________________________________________________
Total amount: _________________________________________________________________
Quoted? YES NO
Brief description: _______________________________________________________________
Copy documentation attached: YES NO
STOCKS
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CONTENTS
Furniture: Inventory Value:
Paintings: Inventory: Value:
Antiques: Inventory: Value:
Jewellery: Inventory: Value:
VEHICLES
Car 1: Model Regestration Number:
Technical Sheet Attached: YES NO
Car 2: Model Regestration Number:
Technical Sheet Attached: YES NO
Motorcycle: Model Regestration Number:
Technical Sheet Attached: YES NO
Boat: Model Regestration Number:
Technical Sheet Attached: YES NO
OTHER ASSETS
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Debtor’s name _________________________________________________________________
Amount (in numbers) ________________
Debtor’s name _________________________________________________________________
Amount (in numbers) ________________
Debtor’s name _________________________________________________________________
Amount (in numbers) ________________
Copy of the documentation attached: YES NO
Mortgage 1: Mortgagee: Amount:
Copy of the Title Deed attached: YES NO
Copy of the mortgage life insurance: YES NO
Mortgage 2: Mortgagee: Amount:
Copy of the Title Deed attached: YES NO
Copy of the mortgage life insurance: YES NO
Debt 1: Credit: Amount:
Copy documentation attached: YES NO
Debt 2: Credit: Amount:
Copy documentation attached: YES NO
CREDITS
MORTGAGES
PERSONAL DEBTS
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Appendix II - Heir’s instruction sheet
At ProbateInSpain by Temis & Co we can help the heirs deal with an Estate in Spain.
This is the Instruction sheet you should keep in a safe place for your Beneficiaries.
If you are one of the Beneficiaries of an Estate with Spanish Assets, please follow the
instructions below:
Search if there is a Spanish Will in place. If you can’t find it, at ProbateInSpain by Temis & Co
we can get an authentic copy for you.
Gather the following documents:
- Original Death Certificate
- Grant of Probate
- Spanish Will or English Will
Calculate the Inheritance Tax compulsory by the heirs
Calculate the Plusvalía Tax (local tax levied by the Town Hall)
Sign the acceptance of the inheritance before the Notary Public in Spain
Pay the taxes (points 3 and 4)
Register the property into your name at the Spanish Land Registry
Access to your accounts at the bank
Change the name of your car and insurance
Check if the deceased had an Inventory of Assets in Spain, under the ProbateInSpain by
Temis & Co Custody of Documents Service.
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Appendix III - Will questionnaire
Initial Information required for the drawing up of a Spanish Will
Testator’s personal information:
Full Legal Name (First and Middle Name(s) and Surname(s)):
_____________________________________________________________________________________
Maiden name: ___________________________________________
Nationality: ______________________________________________
Marital status: ___________________________________________
Profession: _______________________________________________
Passport number: ________________________________________
Issue and expiry dates of Passport: _______________________
Place of issue of passport: ________________________________
Date and place of birth: __________________________________
NIE (Spanish foreign tax number, if obtained): _________________________________
Current address in country of residence: ____________________________________________
_____________________________________________________________________________________
Information regarding the Testator’s family:
Father’s full legal name: ____________________________________________________________
Is he deceased or alive? _____________________________
Mother’s full legal name: ___________________________________________________________
Is she deceased or alive? ____________________________
Spouse’s full legal name: ____________________________
Spouse’s maiden name: _____________________________
Is he/she deceased or alive? _________________________
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Names and birth dates of any children:
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Previous spouse(s), if any (names, deceased or divorced?): __________________________________________
____________________________________________________________________________________________________
__________________________________________________________
Names and birth dates of any intended beneficiaries (life partners, friends, other family members,
or institutions (schools or universities), or charitable organisations):
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Testamentary disposition in respect of assets in Spain:
Name and address of heir(s):
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
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Description of the inheritance left to the heir(s) (percentage of the total
assets / legacy / usufruct / etc.):
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Name and address of substitutee(s) of the initially designated heir(s) in case the heir predeceases
the Testator:
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Information/copy of any existing or previously executed Wills:
Date, city and country of any existing or previously executed Wills:
1) ________________________________________________________________________________
2) ________________________________________________________________________________
3) ________________________________________________________________________________
Disclaimer: The Testator/Testatrix recognises that the above information provided to
Temis & Co - which will be reflected on the testamentary dispositions of the Will - is according
to his/her national law.
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Personal Data Protection and Confidentiality:
In accordance with the Organic Law on the Protection of Personal Information (“La Ley Organica de
Protecion de datos de character persona – LOPD”), Temis & Co informs the Client of the existence of
an automated file for the storage and processing of personal information in order to enable the
management of the relationship with the Clients. All the personal and confidential information you
provide to Temis & Co as a Client is used solely to provide the information and/or services
requested. By signing this offer, the Client expressly consents to the automatic storage and
processing of his/her personal information. The information will not be transmitted to, nor shared
with, third parties. The Client can exercise their right of access, rectification, deletion and opposition
to the processing of their personal information in accordance with the terms and conditions
specified in the LOPD. For the Client’s convenience, the Client can also exercise these
aforementioned rights by sending an e-mail to: info@temislawyer.com
The information contained in this guide is meant for information purposes only and you should seek
your own legal or professional advice where applicable.
This guide was created by Roser Coll, Partner at ProbateInSpain by Temis & Co.
You can contact Roser by email info@probateinspain.co.uk or visit www.probateinspain.co.uk
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