FAMILY AND ASSETS
Inheritance and gift lawyers in Spain.
When family or assets span borders, an inheritance needs order. We tell you which law applies and which taxes are due, and handle it on time.
Article 67 Inheritance Tax Regulation, Regulation (EU) 650/2012 and Article 66 General Tax Law.
WHAT WE DO
An orderly estate,
without conflict.
We coordinate the legal, notarial and tax sides, here and with professionals in other countries.
Cross-border estates
Applicable law, foreign documents and the European Certificate of Succession.
Wills in Spain
A will coordinated with any you have in other countries.
Acceptance and distribution
Inventory, acceptance and distribution of assets among heirs.
Inheritance tax
Filed on time under the applicable regional rules.
Lifetime gifts
Planning the transfer and its tax cost.
Inherited property
Registration, municipal capital gains tax and later sale.
SEVERAL COUNTRIES
One estate,
several jurisdictions.
When assets or heirs are in different countries, the first step is knowing which law governs.
- In the EU, the law of the deceased’s last habitual residence generally applies.
- The law of nationality can be chosen in a will.
- European Certificate of Succession to prove heir status.
- Certificate of last wills and foreign documents.
- Coordination with foreign lawyers and notaries.
TAXES
The tax cost,
calculated in advance.
Inheritance tax is national, but each region sets reliefs and allowances that change the result considerably.
- Six-month deadline from the death.
- Non-resident heirs: can apply regional rules as the law provides.
- Municipal capital gains tax on urban property.
- The deceased’s final income tax return.
- Gifts: 30 working days to declare them.
Which law governs the estate
Regulation (EU) 650/2012 generally provides that the whole succession is governed by the law of the State of the deceased’s last habitual residence. It allows the law of nationality to be chosen in a will.
For a British, American or French national with assets in Spain, that choice can change who inherits and in what shares. That is why we review wills before they are needed.
Inheritance tax and non-residents
Following the EU Court of Justice ruling of 3 September 2014, the law lets non-residents apply regional rules: if the deceased was non-resident, those of the region holding the highest value of Spanish assets; if they lived in a region, that region’s rules.
The difference between applying regional reliefs or not can be significant, so we calculate it before filing.
Deadlines you must not miss
Inheritances must be declared within six months of the death and gifts within thirty working days from the day after. Late filing triggers surcharges.
The tax office’s right to assess generally expires after four years.
Giving during your lifetime
Gifting can be a good way to organise assets, but it has a cost: the recipient pays gift tax and the donor may have a capital gain in their income tax if the asset is worth more than when acquired.
We compare gifting now with inheriting later before anything is signed.
Legal review: 24 September 2026
STEP BY STEP
How we work
with you.
Documents
Death certificate, last wills, will and assets.
Applicable law
Residence, nationality and will.
Inventory and valuation
Assets and debts in each country.
Taxes
Inheritance tax, municipal gains and final income tax.
Distribution
Deed and registration in the heirs’ names.
COMMON MISTAKES
What costs the most
later on.
Filing inheritance tax late triggers surcharges.
Acceptance with benefit of inventory limits liability to the inherited assets.
The deceased’s last residence can change who inherits.
The donor may also be taxed on the gain in their income tax.
HOLA LEGAL · BY MOBA LAW
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FAQ
Clear
answers.
Which law applies if the deceased lived outside Spain?
Generally that of their last habitual residence, unless they chose the law of their nationality in their will.
Do I pay Spanish inheritance tax as a non-resident?
Yes, on assets located in Spain, and you can apply the relevant regional rules as the law provides.
What is the deadline for inheritance tax?
Six months from the death.
What is the European Certificate of Succession?
A document that proves heir status or the powers of an estate administrator in other EU countries.
Is it worth gifting during my lifetime?
It depends on the asset, the region and the donor’s gain. We compare it with inheriting later.
YOUR NEXT STEP