Inheriting Spanish Property as a Non-Resident: The Probate and Acceptance Process

A step-by-step guide to accepting, taxing and partitioning a Spanish inheritance from abroad, including the Modelo 650 filing, the six-month deadline and the power of attorney that lets you do it without travelling.

When a non-resident inherits property in Spain, the process is governed by a sequence of notarial and tax steps that are distinct from those in common-law jurisdictions. There is no grant of probate in the English sense. Instead, the heirs accept the inheritance before a Spanish notary, file a tax self-assessment (Modelo 650) with the tax authority, and then partition the estate. The six-month filing deadline runs from the date of death, and the entire process can be handled from abroad through a power of attorney. This guide walks through each stage, cites the primary legal sources, and explains the choices an heir faces along the way.

What is the Spanish inheritance process for non-residents?

The Spanish inheritance process for a non-resident heir has four core stages: establishing the right to inherit, accepting the inheritance before a notary, filing the inheritance tax return (Modelo 650), and partitioning the estate. Unlike the UK or US probate system, Spain has no court-supervised grant of probate. The heirs themselves drive the process through a notary, who authenticates the acceptance and the partition. The tax filing is a self-assessment, not a tax authority assessment, which means the heir (or their lawyer) calculates and pays the tax due. For non-residents, the filing goes to the national tax authority rather than the regional one, because the regional devolution does not apply to heirs living outside Spain.

The legal framework rests on two pillars. The tax side is Ley 29/1987, de 18 de diciembre, del Impuesto sobre Sucesiones y Donaciones, the Inheritance and Gift Tax Law published in the BOE, whose consolidated text was last updated on 28 December 2022. The civil side is the Spanish Civil Code, which governs acceptance, repudiation and partition of the estate. For cross-border estates involving EU nationals, EU Regulation 650/2012 on succession matters determines which country’s law applies, generally the law of the deceased’s habitual residence. For a detailed breakdown of the forced-heirship rules that constrain how a Spanish estate is distributed, see our guide to forced heirs in Spanish succession law.

How does acceptance of the inheritance work?

Acceptance (aceptacion de herencia) is the legal act by which the person called to inherit declares their will to become an heir. Article 988 of the Spanish Civil Code establishes that acceptance and repudiation of an inheritance are entirely voluntary and free acts. No one can be forced to inherit. There are two forms of acceptance, and the choice has significant consequences for liability.

Pure and simple acceptance (pura y simple)

Pure and simple acceptance mixes the estate’s assets and debts with your own personal patrimony. You become liable for the deceased’s debts in full, even if they exceed the value of the assets you inherit. This is the default form when an heir does not specify otherwise, and it can also be implied through conduct (known as tacit acceptance) if the heir begins managing the estate’s assets as if they were their own. Once accepted purely and simply, the decision is irreversible.

Acceptance a beneficio de inventario

This form of acceptance keeps the estate separate from your own assets. Your liability for the deceased’s debts is limited to the value of the estate. If the debts exceed the assets, your personal patrimony is protected. This is the prudent choice when the estate may carry unknown debts, disputed properties, or illegal-build liability, a real risk on the Costa del Sol where some properties have planning irregularities. The acceptance is formalised before a notary with an inventory of the estate’s assets and liabilities.

Acceptance type	Liability for debts	Reversible	When to choose
Pura y simple	Unlimited, personal	No	Estate is clearly solvent, debts known and manageable
A beneficio de inventario	Limited to estate value	No	Estate may carry debts, disputes or planning issues
Repudiacion	None	No (once done)	Estate is insolvent or you do not wish to inherit

What is the Modelo 650 and when must it be filed?

The Modelo 650 is the self-assessment form for inheritance tax (Impuesto sobre Sucesiones y Donaciones) filed by non-resident heirs. The deadline is six months from the date of death, as confirmed by the Agencia Tributaria’s guidance for non-residents, which was updated on 12 June 2026. An extension of an equal period (a further six months) may be requested, but only within the first five months of the original deadline. If the extension request is submitted within that five-month window and no notification is received in the following month, it is deemed granted under the positive-silence rule. However, the extension carries late-payment interest accrued from the end of the original six-month period until the filing is made, which must be recorded in box 62 of Form 650.

Non-resident heirs file with the National Tax Management Office, Inheritance and Donations of Non-Residents, at Paseo de la Castellana 147, Madrid. The tax authority offers electronic filing through its online office, which produces the certification referenced in Article 87 bis of the Inheritance and Donations Tax Regulations without requiring an in-person visit. For heirs who cannot file electronically, a physical submission is possible, with an appointment recommended. Our dedicated guide to filing the Modelo 650 covers the form’s structure and documentation in detail.

The filing requires documentation including the death certificate, the will or declaration of heirs, the heir’s identification (NIE or passport), and valuation of the inherited assets. For property, the valuation is based on the market value, though the tax authority can verify and adjust it. The tax is calculated on the net value of the inheritance (assets minus deductible debts and charges), with rates and reductions depending on the degree of kinship to the deceased.

Can a non-resident heir handle the process without travelling to Spain?

Yes, and this is the standard route. A non-resident heir grants a power of attorney (poder notarial) to a Spanish lawyer, who then acts on their behalf throughout the process: accepting the inheritance before a notary, filing the Modelo 650, and registering the property transfer in the Land Registry. The power of attorney is granted at a Spanish consulate abroad or before a notary in the heir’s country, and it must be apostilled (under the Hague Apostille Convention) to be valid in Spain.

The power of attorney should be specific enough to cover the inheritance steps but not so broad that it grants unnecessary authority. A well-drafted poder for inheritance purposes typically covers accepting the inheritance, filing tax returns, signing the partition deed, and registering property. The lawyer, acting as your representative, can handle the entire process without your physical presence in Spain. This is covered in more detail in our guide to power of attorney for property in Spain.

How does the partition of the estate work with multiple heirs?

The partition (escision de herencia or particion de herencia) is the division of the estate’s assets among the heirs. If there is a will, the testator may have named a partition specialist (contador-partidor) to carry out the division. If not, the heirs can agree among themselves and execute a voluntary partition before a notary.

When the heirs disagree, any heir can apply to the court for a judicial partition. The court appoints a contador-partidor who values the estate and proposes a division. This route is slower and more expensive, but it prevents a deadlock where one heir blocks the process. For non-resident heirs, the voluntary notarial route is faster and cheaper, provided the heirs can reach agreement.

The partition deed is the document that enables registration of the property in the Land Registry in the heirs’ names. Until the partition is formalised and registered, the property remains in the deceased’s name, which can complicate any sale or rental. If you are considering selling the inherited property, read our guide to selling property in Spain for the step-by-step exit process.

What is repudiacion and when should an heir reject an inheritance?

Repudiacion is the formal rejection of an inheritance. It is done via a notarial deed (escritura de repudiacion) before a Spanish notary and must take place before the heir has accepted the inheritance in any form. Once accepted, whether expressly or tacitly, repudiation is not possible under Article 988 of the Civil Code.

An heir might choose repudiacion when the estate is insolvent (debts exceed assets), when the property carries unresolved illegal-build liability, or when accepting would trigger a tax burden the heir does not wish to bear. In Spain, rejecting an inheritance is a recognised and responsible choice, not a legal oddity. The Consejo General del Notariado, the notarial authority, publishes guidance on the process.

A key consideration: if you repudiate, your share passes to your own heirs (substitution), not back to the deceased’s other heirs, unless the will specifies otherwise. If you want your share to go to a specific person rather than your own descendants, a different mechanism (renuncia transmisible) may be needed. Take legal advice before repudiating if the estate has cross-border elements.

How does EU Regulation 650/2012 affect non-resident heirs?

EU Regulation 650/2012 on succession matters, applicable to deaths on or after 17 August 2015, determines which country’s law applies to a cross-border estate. The general rule is that the law of the country where the deceased had their habitual residence at the time of death governs the succession. A testator can choose the law of their nationality to apply instead, by express declaration in the will.

For a non-resident heir inheriting Spanish property from a deceased who lived in Spain, Spanish succession law typically applies. For a deceased who lived abroad (for example, a UK resident with a Spanish holiday home), the law of their habitual residence applies to the estate as a whole, but Spanish law governs the transfer of Spanish real estate. The choice-of-law mechanism in Article 22 is the most practically important planning lever for foreign owners: a British or American national can elect their nationality law and override Spanish forced heirship, as explained in our guide to forced heirs in Spanish succession law.

The regulation also created the European Certificate of Succession, a standardised document issued by a notary or court in an EU member state that proves the heir’s status across the EU. It simplifies the cross-border process by providing a single recognised document, rather than requiring separate probate procedures in each country.

What documents does a non-resident heir need?

The documentation for a Spanish inheritance from abroad falls into three categories: proof of death and entitlement, identity and representation, and asset valuation. The Agencia Tributaria’s guidance for non-resident filings lists the documentation required under Article 66 of the Inheritance and Donations Tax Regulations.

Document category	What is needed	Purpose
Death and entitlement	Death certificate, will or declaration of heirs	Establishes the succession
Identity and representation	Heir’s passport or NIE, apostilled power of attorney	Proves who is inheriting and who is acting
Asset valuation	Property valuation, bank statements, share certificates	Calculates the tax base
Tax filing	Modelo 650 self-assessment with payment	Satisfies the tax obligation

If the deceased left a Spanish will, the notary who holds it issues a certified copy (copia autorizada). If there is no will, the heirs must obtain a declaration of heirs (declaracion de herederos abintestato) through a notarial procedure, which requires two witnesses familiar with the family. A Spanish will is strongly recommended for anyone owning property in Spain, as it simplifies this step considerably. See our guide on Spanish wills for property owners for the process.

How does the Andalusia 99 per cent bonificacion interact with the process?

For heirs inheriting property in Andalusia, the regional 99 per cent bonificacion on inheritance tax for close family (Groups I and II, descendants and ascendants) dramatically reduces the tax burden. This applies to the final tax amount, not the base, meaning the effective tax is approximately 1 per cent of the calculated figure. The Junta de Andalucia confirms that this bonification has been in force since 11 April 2019 for taxpayers in Groups I and II, as defined in Article 20.2.a) of Ley 29/1987.

Non-resident heirs are entitled to the same regional bonifications as residents. The European Court of Justice ruled on 3 September 2014 that treating non-residents less favourably than residents for inheritance tax purposes was an unlawful restriction on the free movement of capital. Spain responded with Ley 26/2014, which extended equal treatment to EU and EEA non-residents, and then Ley 11/2021, in force from 11 July 2021, which extended it to all non-residents regardless of nationality, including third-country nationals such as UK, US and Swiss citizens. The Agencia Tributaria confirms on its guidance page, updated 12 June 2026, that “all taxpayers may opt for state or regional regulations.”

For deaths occurring on or after 1 January 2022, Andalusia introduced further enhanced reductions alongside the 99 per cent bonification, as published by the Agencia Tributaria de Andalucia. These include a EUR 1,000,000 improvement to the state base reduction for Groups I and II (EUR 10,000 for Group III), a 99 per cent reduction on the acquisition of the deceased’s habitual residence for Groups I and II (and collateral relatives over 65 who lived with the deceased for two years), enhanced disability reductions of EUR 250,000 (33 to 65 per cent disability) and EUR 500,000 (65 per cent or above), and a 99 per cent reduction on business and professional assets. The 99 per cent bonification on the final tax quota applies on top of these base reductions.

The applicable regional legislation is determined by the connection-point rules in Article 32 of Ley 22/2009, which was amended after the CJEU ruling to apply uniformly to residents and non-residents. For real estate, the autonomous community where the property is located governs. For other assets, the chain runs through the deceased’s habitual residence, the heir’s habitual residence, and the location of the principal asset. Once the connection is established, the selected community’s full legislation applies. For a non-resident inheriting a Costa del Sol property, the connection point is Andalusia, and its generous bonifications apply in full. Our guide to inheritance tax in Andalusia for non-residents covers the bonification mechanics in detail.

Non-resident heirs still file the Modelo 650 with the national tax authority (AEAT), not the Andalusian regional authority, because the competence for non-resident inheritance tax remains centralised. The bonification is applied on the national form, and the heir must explicitly assert the right to it on the filing. This is a procedural nuance: the tax benefit is Andalusian, but the filing channel is national.

What are the common pitfalls for non-resident heirs?

The most frequent problems stem from timing and documentation. Missing the six-month filing deadline triggers surcharges and interest, though the extension request is straightforward if filed in time. Remember that the extension carries late-payment interest from the end of the original six-month period, not from the end of the extension. Another common issue is tacit acceptance: if an heir begins using the inherited property (renting it out, paying bills, making repairs) before formally accepting the inheritance, Spanish law may treat this as pure and simple acceptance, locking in unlimited personal liability for the deceased’s debts.

A further pitfall is the interaction between the Spanish inheritance and the heir’s home country tax system. Double taxation is a real risk, though Spain has double taxation agreements with most countries that can mitigate it. Non-resident heirs should also be aware that registering the inherited property in the Land Registry requires the partition deed, and until registration is complete, the property cannot be sold cleanly. If you are buying a property in Spain as a non-resident, see our complete buying guide for the acquisition side of the process.

For any inheritance involving significant assets, debts, or cross-border elements, an independent Spanish lawyer is not optional but essential. The process is notarial and self-assessed, which means errors fall on the heir, not the tax authority. Our guide on whether you need a lawyer in Spain applies here with full force. For forward planning, our inheritance planning guide covers wills, donations and estate protection strategies.

This guide is general information, not legal or tax advice. Rules change and individual circumstances differ. Verify current requirements with an independent lawyer (abogado) or tax advisor (gestor/asesor fiscal) before acting.