When someone dies owning property in Spain but lived abroad, the succession has an international dimension that affects both the registration process and the tax side. This post explains how each part works.
Which law governs the succession?
Since 17 August 2015, EU Regulation 650/2012 sets the general rule: the law of the country where the deceased had their habitual residence at the time of death governs the succession as a whole.
If they lived in Belgium, for example, Belgian law determines who the heirs are and what they are entitled to. Spanish law does not enter that analysis.
What Spanish law does govern is how the property is registered in the Spanish Land Registry and what taxes are due in Spain — unless an international double taxation treaty on inheritance applies, in which case the treaty takes precedence over domestic law.
These are two separate tracks that need to be managed in parallel.
The documents required to register the property
For you to be registered as the new owner in the Spanish Land Registry, Spanish property law requires a combination of documents.
Death certificate
It must be in a format recognised in Spain: a multilingual certificate under the Vienna Convention (1976), a form under EU Regulation 2016/1191, or apostilled under the Hague Convention (1961). Between EU countries, Regulation 2016/1191 simplifies this step by removing the apostille and translation requirement for certain public documents.
Certificate of last wills
Both from the Spanish Registro General de Actos de Última Voluntad and from the equivalent register in the country of the deceased’s nationality — or confirmation that no such register exists. In Belgium, notarial and international wills are registered in the Central Register of Wills (CRT), managed by Fednot.
Succession title
The document proving who the heirs are. This can be a will, a declaration of heirs, or a European Certificate of Succession (ECS).
Deed of partition
If there are multiple heirs, a notarial deed distributing specific assets among them is required. Where there is a sole heir, this document can often be omitted: a properly drafted ECS together with the certificates above may be sufficient.
The European Certificate of Succession
The ECS is the instrument that Regulation 650/2012 created specifically for cross-border situations like this. Under Article 69.5, it constitutes a valid title for registering the inheritance in the Land Registry of any member state.
For it to work correctly in Spain, a few formal aspects need to be in order.
Six-month validity
The ECS always circulates as a certified copy, and that copy is valid for six months from the date of issue (Article 70 of the Regulation). If the registration process extends over a longer period, a new copy may need to be requested before presenting it to the Registry.
Translation into Spanish
The form is standardised across all EU languages, but the completed fields — particularly those relating to applicable law and specific testamentary provisions — require a sworn translation into Spanish. A Spanish notary who knows the relevant language can perform the translation personally under Article 150 of the Spanish Notarial Regulations, provided this is done explicitly and recorded in the deed.
Identification of the property
The ECS must describe or sufficiently identify the specific asset to be registered. A generic certificate with no reference to the particular property is not sufficient on its own to support registration. In that case a notarial deed or a privately signed application with a notarised signature would also be required.
Inheritance tax for non-residents
Inheriting a Spanish property creates a tax obligation in Spain regardless of where you live.
Who collects the tax
When the deceased was not a Spanish resident, the competent authority is always the central Spanish tax administration (AEAT), specifically the Oficina Nacional de Gestión Tributaria, Departamento de Sucesiones de no Residentes (Calle Infanta Mercedes 49, Madrid).
Which regional rules apply
Although the tax is managed centrally, you are entitled to apply the rules of the autonomous community where the highest-value Spanish assets are located.
For a property in the Valencian Community, for example, this means applying Valencian rules, which include meaningful reductions and reliefs for direct family members.
This right applies regardless of whether you live in the EU, the EEA, or a third country (United Kingdom, United States, Argentina, etc.), following the CJEU judgment of 3 September 2014 (Case C-127/12) and subsequent Spanish Supreme Court case law.
Deadline
Six months from the date of death. A six-month extension can be requested, provided the request is submitted within the first five months.
The form
Modelo 650, filed with the AEAT.
Coordinating the fiscal and registration tracks
The Land Registry will not register the property without evidence that inheritance tax as well as the Municipal Capital Gain Tax have been paid or at least filed.
How I can help you
I am a Spanish lawyer and fiscal adviser, specialising in inheritance law and non-resident transactions. I handle the full process so that the property is correctly registered in your name: the legal analysis, coordination with the notary, the tax filing, and the registration with the Land Registry.
Do you need to come to Spain? Not necessarily. With an apostilled power of attorney — the draft of which we prepare here — I can manage the entire process without you having to travel.
📧 alberto@albertovalino.com 🌐 albertovalino.com
