Non-resident Beneficiaries

Do I Need to Travel to Spain?

In many cases, no.

A beneficiary can usually grant a Power of Attorney authorising a Spanish lawyer or another appointed representative to complete the necessary formalities.

Depending on the powers granted, the representative may be authorised to:

• Obtain Spanish documents.
• Apply for an NIE number.
• Deal with the Tax Office.
• Liaise with Spanish banks.
• Sign the inheritance deed before the Notary.
• Pay or submit taxes.
• Register inherited property.
• Update utility and local tax accounts.
• Carry out other administrative procedures connected with the inheritance.

The Power of Attorney must be prepared carefully so that it contains all the powers required for the specific inheritance.

It may be signed before a Spanish Notary, at a Spanish Consulate or before a foreign Notary, depending on the beneficiary’s location. Where it is signed abroad, legalisation or an Apostille and a sworn Spanish translation may be required.

Obtaining an NIE Number

Foreign beneficiaries will normally require a Spanish identification number, known as an NIE, to complete tax, notarial and registration procedures in Spain.

The NIE does not make the beneficiary resident in Spain and does not, by itself, create Spanish tax residency. It is an identification number used when dealing with Spanish authorities and institutions.

We can assist with the NIE application and, where possible, complete the procedure under a suitable Power of Attorney.

Using Foreign Documents in Spain

An inheritance involving beneficiaries or documents from another country may require foreign documents to be used before Spanish authorities.

These may include:

• Foreign Death Certificates.
• Foreign Wills.
• Grants of Probate.
• Certificates confirming the applicable succession law.
• Marriage or birth certificates.
• Court orders or declarations of beneficiaries.

Foreign public documents may need to be legalised or apostilled before they are accepted in Spain. They may also require translation by an official sworn translator.

We can review the documentation at an early stage and explain which formalities are required, helping to avoid unnecessary delays or the expense of obtaining incorrect documents.

What Happens if There Is No Spanish Will?

The absence of a Spanish Will does not necessarily prevent a non-resident beneficiary from inheriting assets in Spain.
Where the deceased left a valid Will in another country, that Will may form the basis of the Spanish inheritance, subject to the necessary legal, evidential and translation requirements.

Where no valid Will exists, it may be necessary to complete an intestacy or declaration-of-heirs procedure to establish the persons legally entitled to inherit.

The process may take longer where the relevant documents must be obtained abroad, but our team can coordinate the Spanish formalities and advise on the documentation required.

Can I Sell the Property After Inheriting It?

A beneficiary can usually sell an inherited property once the inheritance has been correctly accepted, the relevant taxes have been dealt with and the property has been registered appropriately.

Before deciding to sell, the beneficiary should consider:

• The inheritance tax position.
• Municipal Plusvalía Tax.
• Land Registry registration.
• Existing mortgages or debts.
• Community of Owners debts.
• The tax consequences of the subsequent sale.
• The practical arrangements where several beneficiaries own the property jointly.

Where the beneficiaries wish to sell the inherited property, we can assist with both the inheritance and the subsequent conveyancing process.