Inheritance and wills in Spain for US families

Which law applies

For successions within its scope, generally involving deaths on or after 17 August 2015, Spain applies the EU Succession Regulation. The usual starting point is the law of the deceased’s habitual residence. A person may choose the law of their nationality to govern the succession as a whole, not just the Spanish assets. For US citizens, identifying the relevant state law requires further analysis. A Spanish will can cover Spanish assets while the choice-of-law clause concerns the whole succession; the two questions must be kept separate.

What the process involves

The procedure depends on the assets, the applicable law and the documents available. A notarial deed is commonly needed for Spanish real estate; some bank-only estates can follow a different route. For heirs in the US, the usual steps are:

• Death certificate and a certificate from the Spanish Wills Registry, to confirm whether there is a Spanish will.
• The US will and probate documents, such as letters testamentary, with apostille and sworn translation. If there is no will, a declaration of heirs before a Spanish notary.
• A Spanish tax identification number (NIE) for each heir.
• The deed of acceptance and allotment of the estate, signed before a notary in Spain by me under your power of attorney.
• Spanish inheritance tax, and the municipal tax on the increase in value of urban land where there is property.
• Registration of property in the Land Registry, release of bank funds and, if you wish, sale of the property.

Trusts, joint titles and transfer on death

Do not assume a US trust, joint title or transfer-on-death arrangement will operate in Spain as it does in your state. I assess the Spanish treatment of the asset and documents, with your US adviser confirming their US-law effect.

Inheritance tax for heirs in the US

Spanish inheritance tax is assessed for each heir. The applicable regional rules and allowances depend on the deceased’s residence, the heirs and the assets; being US-resident does not by itself rule out regional relief. Your US adviser handles any US tax treatment, with coordination from the Spanish side.

Spanish wills for Americans who own property in Spain

A Spanish will limited to Spanish assets can simplify the Spanish paperwork. It must be coordinated with your US will and any trust to avoid unintended revocation or inconsistent instructions. Choice of law is considered separately and does not determine inheritance tax. US legal and tax advice remains with your US attorney or CPA.

First step: estate review & advice

Start with a scoped review of the death certificate, available wills and probate records, known assets, heirs and immediate deadlines. You receive a Spanish-side action plan and a quote for the next stage. The review costs $450 and is credited in full against the estate service if you go ahead.

Request an estate review. Include the date of death and any known deadline in your enquiry.

Spanish estate planning for Americans

The Spanish will service is $750, with notary fees separate. For a wider plan, request a package covering Spanish-law review of your US arrangements, choice-of-law analysis, a coordinated Spanish will, an appropriate power of attorney and signing guidance. The scope and total are quoted individually; your US lawyer advises on US wills and trusts.

Inherit and sell a Spanish property

Combine the Spanish estate work with preparation for a later sale, document coordination and representation. The estate service starts at $3,950; sale and additional work are separately identified in a combined quote. See the property service and document requirements.

Fees

Fixed fees in US dollars, confirmed in writing before any work begins. Applicable taxes are confirmed in your written quote. Third-party costs such as notary, registry, taxes, translations and apostilles are charged at cost, unless expressly included. How fees work.

Common questions

Do I have to travel to Spain?

Usually the Spanish estate work can be handled under a suitable power of attorney. I confirm the signing, apostille and original-document requirements before you arrange anything, and identify any step requiring personal attendance.

Is there a deadline?

Spanish inheritance tax must be filed within six months of the death. An extension of a further six months can be requested within the first five. Late filing brings surcharges and interest.

What if the estate has debts?

Heirs can accept the estate with the benefit of an inventory, which limits their liability to the value of what they inherit, or renounce it altogether. Check the debts before accepting.

Can the property be sold before the inheritance is completed?

Acceptance and the sale can often be prepared together and may be signed in sequence. The notary and registry requirements depend on the title and circumstances; the inheritance formalities cannot simply be skipped.