A common mistake is to process the inheritance in the home country, forgetting to handle the inheritance of the Spanish assets with the Spanish authorities. This can lead to several problems including the payment of fines and the loss of the estate.
Under Article 9.8 of the Spanish Civil code: “Inheritance through death will be regulated by the National law of the deceased person in question at the time of their death, whatever the nature of their possessions and whatever country they may be in.
The arrangements made in the Will along with the testator’s wishes and in accordance with the National law of the testator at the time of the drawing up of the Will, will remain valid, even if another law of succession exists. The national law that regulates the marriage will regulate the right of succession of the surviving spouse.”
The basic principle that governs successions in Spain is the universality. Only one law can govern the inheritance of the totality of the assets owned by the deceased. There might be conflicts between national laws. A typical example is the English law, which state as the applicable inheritance law for real estate, the law of the last place of residence. While the English law is making a difference between personal property and real estate, the Spanish law doesn’t.
The Spanish law give to the heirs a 6 months limit (counted from the moment of death) to process the deceased inheritance and pay the Spanish inheritance taxes. If the foreign citizen doesn’t have a will registered in Spain (or if the foreign citizen is intestate i.e. without a will) the process to legalize the foreign paperwork will be long and complicated. To start the process the heirs should name a legal representative in Spain.
Documents needed:
* A power of attorney, from all the heirs in favour of the Lawyer. The POA can be sent and sign in their own country.
* The original death certificate. (If it is not issued in Spain, it will need an official translation.
* One or more documents certifying the relationship between the heir and the deceased person. (Normally we use a certificate from the civil registry).
* The Spanish will, if any.
* List of the Spanish assets and the related documents like:
Deeds and certificates proving the cadastral value of the properties for properties.
Certificates from the bank, showing the balance of the deceased accounts at the moment of the death.
Certificate of ownership for vehicles registered in Spain.
Certificate of the foreign inheritance law applicable to the case.
Copy of the passports of the different heirs, stamped by a notary.
Copy of NIE of all the heirs.
Remember that:
All foreign documents will have to get translated to Spanish by an official translator and legalized (i.e. they will need an apostille).
The power of attorney from the heirs in favour of the lawyer dealing with the process will have to be signed by all heirs; of course each of the heir can have a different lawyer.
Having a Spanish will, greatly simplify the process.
The six-months deadline to pay the inheritance taxes, given by Spanish authorities is rather short. Start as soon as possible, by contacting a Spanish lawyer, because it will take time to gather all the necessary paperwork and to submit it to the authorities.