Renouncing an inheritance in Spain: rules, tax and steps

October 22, 2026

Renouncing an inheritance in Spain: the essentials at 22 October 2026

A renunciation is made before a notary, cannot be partial or conditional and is irrevocable [1].
An interested party can ask a notary to give the heir 30 calendar days to decide, after which the inheritance is deemed accepted; under Catalan civil law, silence for two months means repudiation [1][11].
A pure, simple and free renunciation means no inheritance tax for the renouncing heir; a renunciation in favour of a named person is taxed as acceptance plus a gift [4][5].
In the Valencian Community, spouses, children and parents who take the share keep a 99% bonus, while siblings, nephews and nieces get 25%, rising to 50% from 1 June 2027 [8].
Heirs abroad can sign at a consulate, before a local notary with an apostille and sworn translation, or by power of attorney [1][15][16][19].
Delaguía y Luzón advises on Spanish law only, so UK inheritance tax, US estate tax and other foreign tax points must be confirmed with an adviser in that country [17][18].

Why heirs turn down a Spanish inheritance

Renouncing an inheritance in Spain is a formal legal act that many foreign heirs consider when an estate looks more like a burden than a gift.

The usual reason is debt: a mortgage, loans or tax liabilities that may exceed the value of the assets.

This guide covers the Civil Code rules, benefit of inventory, tax in the Valencian Community and other regions, and signing from abroad, at 22 October 2026.

We are a Spanish law firm, so anything we say about UK, US or other foreign tax must be confirmed by your adviser in that country.

Which law decides how you renounce

For deaths since 17 August 2015, Regulation (EU) 650/2012 applies the law of the deceased’s habitual residence at death, unless the deceased chose the law of their nationality [13].

That law governs the conditions and effects of renouncing, so the Spanish rules below apply only where Spanish law governs the estate [13].

Catalonia has its own rules on acceptance and repudiation in Book Four of its Civil Code, while estates under Spanish law in the Valencian Community normally follow the general Civil Code [1][11].

Our guide to writing a Spanish will explains the choice of law, and our overview of international inheritances in Spain covers the wider picture.

The Civil Code rules on renouncing an inheritance in Spain

Under Articles 988 and 989 of the Civil Code, accepting and repudiating are voluntary acts whose effects go back to the date of death [1].

Under Article 990, neither can be made in part, subject to a time limit or conditionally, so renouncing an inheritance in Spain covers the heir’s whole share [1].

Where there are several heirs, Article 1007 lets some accept and others renounce [1].

Article 997 makes the decision irrevocable, open to challenge only for defects of consent or if an unknown will appears [1].

Since Law 15/2015 on Voluntary Jurisdiction, Article 1008 requires the renunciation to be made before a notary in a public instrument [1][2].

Once a notary sends a demand under Article 1005, the heir has 30 calendar days to accept, accept with benefit of inventory or renounce, or the inheritance is deemed accepted purely and simply [1][2].

Acts that count as acceptance

Under Article 999, acceptance can be express, in a public or private document, or tacit, through acts that only an heir could carry out; mere conservation or provisional administration does not count [1].

Article 1000 deems the inheritance accepted where the heir sells, gives or assigns his or her right, or “renounces” in favour of specific co-heirs, even for free [1].

A free renunciation in favour of all the co-heirs who would receive the share by accretion anyway is not acceptance [1].

So “I renounce in favour of my sister” is not true renouncing an inheritance in Spain: it is an acceptance followed by a transfer.

Under Article 1002, heirs who remove or hide estate assets lose the right to renounce [1].

Debts, creditors and the notarial demand

Article 1003 makes an heir who accepts purely and simply liable for the estate’s debts with his or her own assets too, and no action to force a choice can be brought until nine days after the death, under Article 1004 [1].

Under Article 1001, if a renunciation harms the heir’s own creditors, they can ask the court to accept in the heir’s name, up to the amount of their claims [1].

Acceptance with benefit of inventory

When nobody knows whether the estate is solvent, benefit of inventory is often a better tool than renouncing an inheritance in Spain outright.

Under Articles 1010 and 1023, any heir can use it, paying debts only up to the value of the estate, or request an inventory first to deliberate [1].

The declaration is made before a notary, or abroad before a Spanish consul acting as notary, under Articles 1011 and 1012 [1].

An heir who holds estate assets must ask a notary for the inventory within 30 days of learning that he or she is an heir, under Article 1014, and Articles 67 and 68 of the Notarial Law set the procedure [1][3].

The inventory must begin within 30 days of the notice to creditors and legatees and end within another 60 days, which the notary may extend up to one year [1][3].

An heir who deliberated must state within 30 days of the inventory’s end whether he or she accepts or renounces, or is deemed to accept purely and simply, under Article 1019 [1].

The benefit is lost if the heir knowingly leaves assets out or sells estate assets outside the ways Article 1024 allows [1].

Who receives the renounced share

After renouncing an inheritance in Spain, the heir transmits no right to his or her own heirs, under Article 766 [1].

A substitute named in the will under Article 774 takes the share first; otherwise it accrues to co-heirs, or passes to the other forced heirs if it is a forced share, under Articles 981, 982 and 985 [1].

A living person cannot be represented, under Article 929, but if all the nearest relatives renounce, Article 923 calls the next degree [1].

Tax consequences of renouncing an inheritance in Spain

Where renouncing an inheritance in Spain is pure, simple and free, those who take the share pay inheritance tax and the renouncing heir pays nothing, under Article 28 of Law 29/1987 [4][5].

They use their own pre-existing wealth coefficient, but the renouncing heir’s kinship applies if it carries a higher coefficient [4][5].

A substitute named in the will is treated as inheriting directly and is taxed according to his or her own kinship [4][5].

In other renunciations in favour of a specific person, the renouncing heir pays inheritance tax and the beneficiary pays gift tax on the transfer [4][5].

A renunciation made after the inheritance tax has become time-barred is taxed as a gift [4].

The inheritance tax return is due within six months of the death, and an extension of up to six more months, with interest, must be requested within the first five months [5][8].

Where the State Tax Agency manages the tax, for example for non-resident heirs, the forms are Modelo 650 for inheritances and Modelo 651 for gifts [6].

The municipal plusvalía is paid by whoever acquires the land, within six months of the death, extendable to one year, so an heir who renounces purely does not pay it [12].

Renunciation in the Valencian Community and other regions

Inheritance tax goes to the region where the deceased lived for most days in the previous five years, under Articles 28 and 32 of Law 22/2009 [7].

If the deceased was not resident in Spain, heirs may apply the rules of the region holding most of the Spanish estate by value [4].

After renouncing an inheritance in Spain, the region matters because the tax falls on whoever takes your share, under that region’s bonuses for their kinship group.

Point	Valencian Community	Madrid	Catalonia	Andalusia
Bonus for spouses, children and parents	99%	99%	99% for spouses; children aged 21 or over and parents from 60% on the first €100,000, falling	99%
Bonus for siblings, nephews and nieces	25%; 50% from 1 June 2027	50%	None	None
Silence after a notarial demand	Acceptance after 30 days	Acceptance after 30 days	Repudiation after two months, under Catalan civil law	Acceptance after 30 days

Sources at 22 October 2026: [8] Article 12 bis; [9] Article 25; [10] Article 633-4; [14] Article 39; [1] Article 1005; [11] Article 461-12.

In the Valencian Community, a child who renounces purely, so that the share passes to brothers and sisters, rarely changes the tax, because children keep the 99% bonus [8].

Renouncing “in favour of” a sibling is different: where Valencian rules govern the gift, it gets only the 25% bonus and the gift return is due within one month [7][8].

Our guide to regional property taxes in Spain compares the regions, and an international inheritance lawyer can confirm which region’s rules apply before you sign.

Renouncing from abroad

Renouncing an inheritance in Spain does not require a trip to Spain.

At a Spanish consulate you must attend in person, bring an interpreter if needed, and some consulates only serve residents of their district [15].

Before a local notary, the Hague Convention of 5 October 1961 makes the apostille the only formality that can be required [16].

A deed in another language also needs an official translation, such as one by a sworn translator appointed by the Ministry of Foreign Affairs [19].

In EU states, Articles 13 and 28 of Regulation 650/2012 also allow a renunciation before local courts where local law permits it; the Regulation does not apply in the UK, Ireland or Denmark [13].

A power of attorney for Spain must expressly cover the renunciation, since Article 1713 of the Civil Code requires an express mandate for acts of ownership [1]; our guide to apostille and sworn translation in Spain explains the paperwork.

Foreign tax for UK and US heirs

In the UK, a disclaimer is read back into the estate for inheritance tax only if made in writing within two years of the death and meeting the statutory conditions [17].

In the US, estate tax and disclaimer rules are separate from the Spanish ones [18].

Confirm the effect of renouncing an inheritance in Spain with your UK or US adviser before you sign.

Checklist before you renounce

Step	Action
1	Obtain the death certificate, the certificate of last wills and any will
2	Confirm which law governs the succession
3	List assets and debts without using estate assets
4	If solvency is unclear, consider benefit of inventory
5	Check who takes your share and their regional tax
6	Sign a pure, simple and free renunciation before a notary or consulate, well within the six-month tax deadline

Common mistakes

Selling, letting or spending estate assets before deciding.
Renouncing “in favour of” a sibling, which triggers inheritance tax and gift tax.
Ignoring a notarial demand, since 30 days of silence means acceptance under the Civil Code.
Assuming your children take your share without a substitution in the will.

How Delaguía y Luzón can help

Our inheritance law team in Valencia has advised Spanish and foreign families since 1960.

We review assets and debts, advise on renouncing an inheritance in Spain or accepting with benefit of inventory, and prepare deeds, powers of attorney and tax returns.

We advise on Spanish law only, so your UK, US or other adviser must confirm every foreign tax point.

Speak to our inheritance team about your decision

Contact our legal team for personalised guidance on your case.

We work in English, French, Spanish and Russian from our office in Valencia.

Email: felix.delaguia@delaguialuzon.com
Phone: +34 963 74 16 57
Office: Avinguda Regne de València, 6, 1º-2º, 46005 Valencia

Frequently asked questions about renouncing an inheritance in Spain

Can I renounce only the debts and keep the property?

No.

You must accept or renounce your whole share.

Can I change my mind after renouncing?

No.

It is irrevocable unless your consent was vitiated or an unknown will appears.

Is there a deadline to renounce?

There is no general deadline.

An interested party can ask a notary to give you 30 calendar days to decide.

Do I pay inheritance tax if I renounce?

Not if the renunciation is pure, simple and free.

Those who receive your share pay instead.

What if I renounce in favour of my brother?

That counts as accepting and passing the share on.

You pay inheritance tax and your brother pays gift tax.

Will my children inherit my share if I renounce?

Only if the will names them as substitutes, or if all the nearest relatives renounce.

Otherwise the share goes to your co-heirs.

Does the Valencian 99% bonus apply after a renunciation?

Yes, for spouses, descendants and ascendants who take the share.

Siblings, nephews and nieces get 25%, rising to 50% from 1 June 2027.

Can I renounce without travelling to Spain?

Yes.

Sign at a consulate, before a local notary with an apostille and translation, or by power of attorney.

What is acceptance with benefit of inventory?

It limits your liability to the value of the estate.

It requires a notarial declaration and inventory within strict deadlines.

Will my renunciation count for UK or US tax?

Not automatically, because each country applies its own conditions.

Confirm with a UK or US adviser before you sign.

References

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