Inheritance in Spain for non-residents: deadlines and recent changes to inheritance tax

When someone dies leaving assets in Spain, their heirs face a fixed deadline to settle inheritance tax and a preceding process that does not always fit within it. For the non-resident heir, distance, foreign paperwork and the coordination between authorities stretch the timeline. This guide explains the legal inheritance deadlines in Spain, how long the process really takes, which law governs the succession under the EU Succession Regulation, and what has genuinely changed in recent years for the non-resident.

What is the deadline to settle Spanish inheritance tax?

The general deadline is six months from the date of death. It is set by the Inheritance and Gift Tax Regulation (Royal Decree 1629/1991), which develops Law 29/1987 on Inheritance and Gift Tax. Under its Article 67, in acquisitions on death the returns must be filed within six months counted from the day of the deceased's death, or from the date on which the declaration of death becomes final.

That deadline may be extended by a further six months. Its Article 68 allows the competent office to grant an extension equal to the filing period, provided the request is made within the first five months of that period. This nuance matters: the extension is not requested in the sixth month, but before the fifth expires. If one month passes from the request with no decision, it is deemed granted. A granted extension, however, accrues late-payment interest from the end of the initial six-month period until the return is actually filed.

A non-resident inheriting assets located in Spain files a self-assessment using Form 650 before the competent authority, within that same six-month period. Missing the deadline without an extension exposes the heir to surcharges and to the tax office issuing a provisional assessment on the data available to it.

How long does a non-resident's inheritance really take?

The six-month tax deadline runs alongside a succession process with its own timing. The usual sequence is as follows:

• Death certificate. Obtained from the Civil Registry of the place of death. It unlocks everything else.
• Certificate of last wills. Requested from the Central Registry of Last Wills, under the Ministry of Justice, and only available fifteen working days after death. It confirms whether the deceased made a will and before which notary. It is usually accompanied by the certificate of death-cover insurance contracts.
• Title of succession. With the will, or through a declaration of heirs where there is none, it is established who inherits and in what shares.
• Acceptance and partition. The heirs accept the estate and allocate the assets, usually by notarial deed.
• Tax settlement. The self-assessment is filed and paid within the six-month period or its extension.
• Change of ownership. Once the tax is settled, real estate is registered at the Land Registry and ownership of accounts, vehicles or company shares is transferred.

In a straightforward case this can be completed within six months. For the non-resident heir it is rarely that linear: obtaining the foreigner identification number, apostilling and translating documents executed abroad, coordinating powers of attorney remotely and gathering information on the assets often takes weeks. That is why the extension under Article 68 is not an exceptional step, but a provision worth weighing from the very first month.

Which law governs the succession? The EU Succession Regulation

Which tax is paid in Spain is one question; which law governs the substance of the succession — who inherits, in what share and with what limits — is another. This second question is answered by Regulation (EU) 650/2012, known as the EU Succession Regulation or Brussels IV, applicable to successions opened on or after 17 August 2015.

Its general rule appears in Article 21: absent any choice, the law applicable to the succession as a whole is that of the State in which the deceased had their habitual residence at the time of death. Against that rule, its Article 22 allows the deceased to choose the law of their nationality to govern the succession — the professio iuris, that is, the express designation of the national law in the will. This has a first-order practical consequence for the foreign resident: if nothing is stated, Spanish law will govern; if they wish their national law to apply, they must say so expressly.

The Regulation also creates the European Certificate of Succession, a single document evidencing the status of heir, legatee, executor or administrator with effect across all participating Member States. In Spain it is issued by notaries and allows heir status to be proven without further recognition in another State. We examine the law applicable to a non-resident's succession in detail in our guide on the law that governs your succession.

Are there "new inheritance laws" in Spain?

This is a common query among foreign residents, and it deserves a precise answer. There has been no recent nationwide reform altering the six-month deadline or the civil rules of succession. What has changed, and considerably, is the effective tax burden, because most of Spanish inheritance tax is devolved to the autonomous regions, which set their own reductions and allowances.

The most significant change for the non-resident comes not from a new statute but from EU case law. The judgment of the Court of Justice of the European Union of 3 September 2014 (Case C-127/12) held that Spain breached the free movement of capital under Article 63 of the Treaty on the Functioning of the European Union by preventing non-residents from applying regional tax benefits. In compliance, Law 26/2014 introduced into Law 29/1987 a second additional provision allowing non-residents to apply the rules of the region with which a connecting factor exists — typically, the one where the greatest value of the Spanish assets is located. Later Supreme Court case law and the criterion of the Directorate-General for Taxation extended this equal treatment to residents of third countries too, outside the European Union and the European Economic Area.

At regional level there have indeed been real and successive developments: many regions have approved very high allowances for the closest relatives. In the Region of Murcia, the Consolidated Text approved by Legislative Decree 1/2010 grants taxpayers in Groups I and II — descendants, spouse and ascendants — a 99% allowance on the tax due for acquisitions on death. As a result, for a non-resident inheriting from a direct relative assets located in Murcia, applying that regional rule can reduce the tax bill decisively. Hence the importance of correctly identifying the competent region before filing.

The non-resident and inheritance tax: limited liability and competence

The non-resident heir is taxed in Spain on a limited-liability basis: under Article 7 of Law 29/1987, they are liable for assets and rights located, exercisable or to be performed in Spanish territory — typically real estate, a bank account or shares in a Spanish company. They are not taxed here on their worldwide estate, but they are on what they receive in Spain.

Management falls to the central tax authority where the tax has not been devolved to any region — which happens, among other cases, when the deceased was not resident in Spain or when the heir does not reside here. In those cases competence lies with the National Tax Management Office of the Spanish Tax Agency, before which Form 650 is filed, without prejudice to the right to apply the corresponding regional rules under the second additional provision. For an overview of forced heirship, the tax and the deadlines, see our general guide to inheritance in Spain.

How we help with non-resident inheritance in Spain at RCM Legal

The most common difficulty in non-resident inheritances is not a single rule but coordination: a six-month tax deadline running from the death, documents executed abroad requiring apostille and translation, a succession law that may be Spanish or national depending on what the deceased did — or did not — provide, and an administrative competence that determines which regional allowance applies. When these pieces are not arranged in time, the result is badly requested extensions, avoidable surcharges or the loss of a tax benefit the heir was entitled to.

At RCM Legal we guide the non-resident heir through the entire process: obtaining certificates, determining the applicable law under the EU Succession Regulation, processing the European Certificate of Succession, acceptance and partition, and settling inheritance tax under the most favourable regional rules. As lawyers specialising in non-resident inheritance in Murcia, we check every deadline and every connecting factor before they become a problem. Tell us about your case and we will assess the most efficient route for your inheritance in Spain.

Frequently asked questions

What is the deadline to pay inheritance tax in Spain?

Six months from the date of death, under Article 67 of the Tax Regulation (Royal Decree 1629/1991). It can be extended by a further six months if the extension is requested within the first five months, under its Article 68, although the extension accrues late-payment interest.

How long does an inheritance in Spain take for a non-resident?

A simple case can be resolved within the six-month period. For a non-resident it usually takes longer because of obtaining the foreigner identification number, apostilling and translating foreign documents and coordinating remotely, so the extension is worth considering from the first month.

Which law governs my inheritance if I live in Spain but I am a foreigner?

By default, the law of your habitual residence at death, under Article 21 of Regulation (EU) 650/2012. You may choose the law of your nationality if you state so expressly in your will, under its Article 22.

Have inheritance laws in Spain changed recently?

There has been no recent nationwide reform of the deadline or the civil rules. The relevant changes are regional — allowances of up to 99% in regions such as Murcia — and stem from compliance with the Court of Justice of the European Union judgment of 3 September 2014, which allowed non-residents to apply regional rules.

Can a non-resident apply the regional allowances?

Yes. Following Law 26/2014 and subsequent case law, a non-resident may apply the rules of the region with which a connecting factor exists, whether they reside in the European Union, the European Economic Area or a third country.