What to Do When a Loved One Passes Away in Spain: The Legal Steps

Step 1: Obtain the Death Certificate

The first and immediate step is to get an official Death Certificate (Certificado de Defunción). In Spain, deaths are registered with the Civil Registry (Registro Civil) of the locality where the death occurred. Usually, the funeral home can help initiate this, or you can request it yourself at the Civil Registry office. The death certificate is typically available within a few days after death.

• Why you need it: This document is the foundation for all subsequent steps. You’ll need multiple original copies for various authorities – for example, banks, notaries, and the inheritance tax office will each ask for one. It’s wise to request several originals upfront.
  
  

• If the death occurred outside Spain: You’ll need the death certificate from that country, then have it legalized (apostilled) and officially translated into Spanish. If the person was a Spanish resident, you might also consider registering the foreign death certificate with the Spanish Consulate or central registry in Spain for completeness.
  
  

Step 2: Find Out If There’s a Spanish Will – Certificate of Last Wills

Spain has a centralized registry of wills (Registro de Últimas Voluntades). About 15 business days after the date of death, you can apply for a Certificado de Actos de Última Voluntad (Certificate of Last Wills). This document tells you whether the deceased had any will registered in Spain and, if so, before which notary and on what date.

• How to get it: You must submit a request (form Modelo 790) along with an original death certificate and a small fee payment. This can be done in person at the Ministry of Justice in Madrid or via mail (or through a gestor or lawyer). There’s also an option to request it online if you have a digital certificate, but many people use a lawyer or gestor for convenience.
  
  

• What it provides: The Last Wills Certificate will either list the details of the most recent will on record in Spain or state that no will is registered. If a will is listed, it will give the notary’s name, location, and the date of the will.
  
  

• Next step after obtaining it: If there is a Spanish will, you need to get an authorized copy of the will from the notary who holds it. Only heirs or interested parties (like executors) can request this, usually by showing the death certificate and last wills certificate. The notary will issue a copia autorizada (official copy) of the will.
  
  

If the certificate says “No wills on file,” it likely means the person died intestate (without a will) or only had foreign wills. In that case, inheritance will be handled by Spanish intestacy law (as discussed in other articles) and you may need to skip to the step of declaration of heirs.

Tip: Don’t skip this step assuming you know there was no will. It’s always best to check the registry. Sometimes people make a Spanish will for assets in Spain even if they have another will abroad. Also, the certificate will reflect wills made in Spain; if the person only had a foreign will, that foreign will must be used (after translation and certain procedures), but the Spanish certificate is still needed to prove to authorities that no Spanish will exists.

Step 3: Locate the Will (If One Exists) or Initiate Heir Declaration

• If there is a will: Once you have the last wills certificate and it indicates, say, “Will before Notary X on 12/06/2018”, you take that to Notary X’s office. The notary will provide the official copy of the will. Read the will carefully or have it translated if necessary (sometimes expatriates make wills in dual languages, but often they’re in Spanish). The will should specify who the heirs are and how the estate is to be distributed. This document is crucial for the next steps with the notary for acceptance.
  
  

• If there is no will (intestacy): You’ll need a Declaración de Herederos Abintestato (Declaration of Heirs) to legally establish who the heirs are under Spanish law. For close relatives (like when the heirs are a spouse and children), this can be done via a notary after a certain waiting period, using witnesses and documents. For more distant relatives, it might have to be done through a court process. Essentially, you or your lawyer will present family documents (like birth/marriage certificates) to show the kinship, and the notary will issue a declaration naming the heirs according to the legal order. This step can take some time – likely a few weeks or more – so start it promptly. Once completed, you’ll have an official document stating who the heirs are and in what shares.
  
  

(In either case – will or no will – once heirs are identified, the process converges for the next steps.)

Step 4: Inventory the Estate Assets and Debts

Before you can distribute anything, you need to know what the deceased owned and what they owed. It’s time to gather documents:

• Bank accounts: Approach the banks where the person held accounts. With the death cert and proof of heirs (will or heir declaration), the bank will provide a statement of balances as of date of death. Note: The accounts are likely frozen once the bank knows of the death, until the inheritance process is finalized, so heirs can’t just withdraw money (except for funeral expenses in some cases). The bank statement will be needed for tax calculation.
  
  

• Property (Real Estate): Obtain a simple extract from the Property Registry (Nota Simple) for any real estate to confirm ownership and details. You likely know the properties, but you need official data like cadastral values, etc. Also find the latest IBI (property tax) receipts, as they show the cadastral reference and may be needed for valuations.
  
  

• Vehicles: If there’s a car or boat, note the registration details. These will also be transferred.
  
  

• Investments: Collect information on any stocks, bonds, or other investments. If the person held shares in a Spanish company or had a pension plan, gather documents on those.
  
  

• Debts: Important – identify any mortgages, loans, or outstanding debts the deceased had. Remember, in Spain when you inherit, you generally inherit debts too. Heirs have the option to accept with benefit of inventory (meaning you don’t pay more debts than the assets’ value) or to outright reject the inheritance if debts exceed assets. We’ll touch on acceptance/rejection in a moment. But you need a clear picture to make that decision.
  
  

• Life Insurance: Spain has a national registry of life insurance contracts (Registro de Contratos de Seguros de Cobertura de Fallecimiento). Heirs can request a certificate to see if the deceased had any life insurance. This can be done 15 days after death (similar timing as the will certificate) by sending a request with the death cert. If a policy exists, it can provide a payout (and note, life insurance payouts have special inheritance tax treatment – often favorable).
  
  

• Personal possessions of significant value: If applicable, list valuable jewelry, art, etc. These are usually a minor part of estates and often aren’t individually taxed unless very high value, but should be considered in division.
  
  

This inventory will be used to draft the Inheritance Deed (Escritura de Aceptación y Adjudicación de Herencia) in the next step. It’s also needed for calculating inheritance tax. The more organized you are with documents, the smoother it will go. If this feels daunting, lawyers and gestors in Spain can handle much of the info-gathering for you via powers of attorney.

Step 5: Decide – Accept or Renounce the Inheritance

Before or during the notary process, heirs must decide if they accept the inheritance or renounce (reject) it. You are not obligated to accept an inheritance in Spain. Some reasons one might renounce include: the estate has more debts than assets, or the inheritance tax bill or other costs are too high to manage.

• Accepting (Aceptación): Acceptance can be done purely and simply, meaning you take the assets and the debts. Once you sign acceptance, you can’t later say “actually I don’t want the debts” – you assume them. Alternatively, there’s the benefit of inventory (a beneficio de inventario) form of acceptance, which theoretically limits your liability for debts to the value of assets. However, this is a more complex process with specific 30-day deadlines from when you learn of the inheritance, and usually requires court involvement. It’s not commonly used unless an estate is really murky; many people simply choose to renounce if they fear debt.
  
  

• Renouncing (Renuncia or Repudiación): To renounce, you must make an explicit declaration, typically before a notary, within the period for settling the estate. Renouncing is all or nothing – you can’t pick certain assets to accept and renounce others; you give up your entire inheritance share. It’s irrevocable and must be clear. The law treats an inheritance as accepted if an heir doesn’t formally renounce within the legal timeframe and proceeds to act as heir, so don’t just “do nothing” – you should actively renounce if that’s your choice.
  
  

  • If one heir renounces, their share usually passes to the next in line (for example, their own children, or co-heirs, depending on the situation and will provisions).
    
    

  • Increasingly, people do renounce inheritances, especially if the property has little value or is underwater with debt. Spain even has a phenomenon of “herencias aceptadas a beneficio de inventario” and more commonly straight renunciations when, say, the real estate market tanked and some inherited properties carried big mortgages.
    
    

In most cases, especially for family, heirs accept the inheritance. Just be sure you’ve considered the financial side (you might consult with an accountant or lawyer about the tax and debt situation).

If you are considering renouncing, it’s wise to do it before doing any acts that imply acceptance (like taking possession of assets). Usually, you’d go to a notary and sign a deed of repudiation.

For the scope of this guide, we’ll assume acceptance, since the next steps involve distribution to heirs. (If all heirs renounce, eventually the inheritance might go to substitute heirs or to the state, which is a whole different outcome.)

Step 6: The Inheritance Deed at the Notary

With all information in hand (will or heir declaration, list of assets and debts, decisions on acceptance), the heirs will appear before a notary to sign the Escritura de Aceptación y Adjudicación de Herencia – the official inheritance acceptance and partition deed. This is the pivotal document that does several things:

• It formally records that the heirs accept the inheritance.
  
  

• It itemizes all the estate assets and debts.
  
  

• It specifies how the assets are distributed among the heirs (who gets which property, what share of bank funds, etc.), either according to the will or by agreement among the heirs if the will left it flexible or if intestate by the legal rules.
  
  

• It assigns values to each asset for tax purposes.
  
  

Practicalities: All heirs (or their legal representatives) must sign this deed, usually at the same time in the notary’s office. If an heir cannot be present (say you live abroad), you can give someone a power of attorney to represent you. This power of attorney can be made at a Spanish consulate or with a local notary in your country and then apostilled – it must specifically grant authority to handle inheritance matters and sign on your behalf.

The notary will want to see:

• The death cert and last wills cert.
  
  

• The will (or heir declaration).
  
  

• IDs of heirs (passport, and for foreigners, their NIE – Note: A NIE, Número de Identificación de Extranjero, is required for anyone inheriting in Spain, even non-residents. If you don’t have one, you should apply for one; it’s a tax identification number. Without it, the process cannot complete).
  
  

• Proof of payment of the last wills certificate fee (a minor detail but part of the paperwork).
  
  

• Documentation of assets (property deeds, car titles, bank statements, etc.).
  
  

• Calculations of how the estate will be split (the notary or your lawyer often prepares a draft partition plan).
  
  

You’ll review the deed, ensure the shares align with the will or law, and then sign. Once signed, the notary issues official copies of this inheritance deed to you.

Congratulations – this is a major milestone. But you’re not done yet! The inheritance deed is like the “blueprint” for transferring assets, but you now must inform the authorities and pay taxes to actually register everything in heirs’ names.

Step 7: Pay the Inheritance Tax (Impuesto de Sucesiones)

Armed with the signed inheritance deed, you must file and pay the Spanish inheritance tax. You go to the regional tax authority (Hacienda de la Comunidad Autónoma) for the region where the deceased last resided (or where the majority of assets are, if the deceased was non-resident).

• Deadline: Inheritance tax is due within 6 months from the date of death. If 6 months have passed and you didn’t file, you might have already incurred some penalties unless you requested an extension. So, often people pay the tax before or just around the time of signing the notary deed, as long as they can estimate the values. Actually, you can pay before getting the deed if needed (using provisional values), but usually, doing it immediately after the deed is fine, as that normally is within the 6-month window.
  
  

• Filing: A tax form needs to be filled (Modelo 650 or regional equivalent) listing all inherited assets and their values, calculating the tax due after allowances. Each heir may need to file their own form for their share. Many people have a lawyer or gestor handle this because the forms are in Spanish and can be confusing.
  
  

• Payment: You’ll pay any tax due to the regional tax office (some allow online payment or bank payment). If no tax is due (e.g., because of spouse/child exemptions in that region), you still must file the form to formalize it, and you’ll get a “zero tax” settlement or an exemption certificate.
  
  

• Late filing: If you cannot finish the process by 6 months, Spain allows an extension of 6 more months if you apply within the first 5 months after death. If you’re past that, and you haven’t paid, interest and surcharges will apply on the tax. It’s better to file something (even an estimated self-assessment) to stop the clock. In any case, don’t forget this step, as the property registry and others will ask for proof that inheritance tax was settled before letting transfers go through.
  
  

(For more details on inheritance tax and ways to reduce it, see our dedicated article “Spanish Inheritance Tax Explained.” Also, PlusvaliaFacil.com offers guidance on calculating plusvalía and other taxes related to property transfers.)

Step 8: Pay the Plusvalía (Municipal Capital Gains Tax)

If the inheritance includes real estate, there’s another tax: Plusvalía Municipal, officially the “Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana.” This is a local city council tax on the increase in land value. It’s levied on the transfer of property, including transfers by inheritance. Essentially, the town hall charges a tax based on the property’s cadastral land value and the number of years since it last changed hands.

• Who pays: The heirs who receive the property are responsible for paying plusvalía. Typically each heir paying proportionally to their new share.
  
  

• Deadline: Also 6 months from date of death (extendable to 12 with request) – often the same timeline as inheritance tax.
  
  

• How to pay: You or your representative should notify the local Town Hall that you’ve inherited the property and file the plusvalía form. Many town halls will send a bill if they learn of the death, but legally it’s the heir’s duty to initiate. The tax amount is usually not too high unless the property was owned for a long time or is in a pricey urban area. Some regions have reduced plusvalía for inheritances to close family.
  
  

• Why it matters: You will need proof of plusvalía payment (or exemption) to fully register the property change. Plus, not paying can result in the city placing a lien on the property. Websites like PlusvaliaFacil.com can help estimate this tax and even assist in payment processes if you’re unsure.
  
  

Step 9: Change Property and Asset Registrations

With taxes paid, you can now finalize the transfer of assets into the heirs’ names:

• Property Registry: Take the notarized inheritance deed (now stamped by the tax office to show taxes paid) to the Land Registry to update the ownership of any real estate. Each property’s registry office will record the new owners (the heirs) and any details like the spouse’s usufruct if applicable. After this, the heirs officially appear as owners in registry records.
  
  

• Bank Accounts: Banks will release funds to the heirs once you present the required documents: death cert, last wills cert, copy of will, inheritance deed, and proof of paid inheritance tax. Usually, the account is unfrozen and money can be transferred to the heirs’ accounts according to the percentages in the deed. The bank may also require each heir to have an NIE (if not already) and sometimes ask for a certificate from the tax office indicating taxes are settled.
  
  

• Vehicles: Transfer of a car is done via the traffic department (DGT). You’d provide the inheritance deed and pay a nominal transfer fee, then register the car to the new owner. Insurance should also be updated.
  
  

• Stocks/Investments: These might require instructing brokers with copies of documents to retitle them or sell them. Spanish-listed shares often require going through a bank or investment platform with the inheritance documents.
  
  

• Canceling or Retitling Debts: If there was a mortgage on a property inherited, you should inform the lender of the change. Often the bank will require the heirs to either assume the mortgage (continue paying) or refinance it. If the estate had personal loans, heirs need to settle those from estate funds or their own if they accepted the inheritance (remember, debts follow the estate).
  
  

One more thing: If the deceased was a Spanish resident, you may need to file their final income tax return for the year of death (and possibly wealth tax, etc., if applicable) up to the date of death. The heirs or executor handle that separately.

Step 10: Additional Considerations

• Minor Heirs: If any heirs are minors, Spanish law will involve a court or notary to ensure the minors’ interests are protected. A parent or guardian signs on their behalf, but usually a court authorization is needed if renouncing on a minor’s behalf or for certain transactions.
  
  

• Foreign Wills: If the deceased had only a foreign will covering Spanish assets, that will has to be translated, legalized, and you’ll need to obtain a Grant of Probate or equivalent from the foreign jurisdiction to prove the will’s validity. Then a Spanish notary can essentially mirror that in an inheritance deed. It’s more cumbersome, which is why having a Spanish will for Spanish assets is beneficial.
  
  

• Timeframe: How long does all this take? If there’s a will and everyone is cooperative, it could be done in as fast as 1-3 months. If no will or complications, it could take longer. But keep that 6-month tax clock in mind; even if the inheritance deed isn’t done, make sure to address the tax to avoid penalties.
  
  

• Professional Help: It’s common to hire a Gestor Administrativo or lawyer to handle inheritance paperwork in Spain, especially if you don’t speak Spanish or can’t be present. They can obtain certificates, draft the deed, coordinate with notaries, and file taxes on your behalf (with power of attorney). The cost might be well worth the peace of mind and avoiding errors.
  
  

Conclusion: Dealing with a death is never easy, but knowing the steps can reduce stress. In summary, when a loved one passes in Spain: get the death certificate; see if there’s a will (and get it); if not, establish heirs; compile assets and debts; decide to accept or not; then go to a notary to formalize the inheritance; pay the taxes (inheritance tax and plusvalía); finally, change all the titles and records to the heirs. It’s a process that involves both the Spanish civil law side (who gets what) and the tax law side (paying what’s due).

The key is not to panic – take it step by step. Spanish bureaucracy may be detailed, but it’s systematic. By following this guide and possibly leveraging online resources (like the informative posts on HerenciasPlus.com or using services such as PlusvaliaFacil.com for tax calculations), you can fulfill the legal requirements and honor your loved one’s legacy by settling their affairs properly. Give yourself grace and time to mourn, but do keep an eye on those deadlines. And don’t hesitate to ask a local attorney or gestor for help when needed.

(Our next articles will delve into specific topics mentioned here, like the concept of forced heirs in Spain and the choices you have as an expat regarding which country’s law applies to your estate. These can further inform how you plan for the future.)