{"id":13538,"date":"2025-02-27T15:46:17","date_gmt":"2025-02-27T14:46:17","guid":{"rendered":"https:\/\/delaguialuzon.com\/?p=13538"},"modified":"2026-04-14T17:32:10","modified_gmt":"2026-04-14T15:32:10","slug":"international-inheritances-in-spain","status":"publish","type":"post","link":"https:\/\/delaguialuzon.com\/en\/blog\/international-inheritances-in-spain\/","title":{"rendered":"Inheritance tax in Spain: Regulations on international succession"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"13538\" class=\"elementor elementor-13538 elementor-13529\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c84f619 e-flex e-con-boxed e-con e-parent\" data-id=\"3c84f619\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5fa4fb9f elementor-widget elementor-widget-text-editor\" data-id=\"5fa4fb9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Key Takeaways \u2014 Inheritance Tax in Spain for Non-Residents<\/h2>\n<ul>\n<li><strong>EU Regulation 650\/2012 governs which country&#8217;s law applies<\/strong> to your estate \u2014 and you can elect your nationality&#8217;s law in your will.<\/li>\n<li><strong>Non-resident heirs inheriting Spanish assets must declare and pay Spanish ISD<\/strong> regardless of where they live.<\/li>\n<li>Following ECJ Case C-127\/12, non-residents access the <strong>same regional tax reductions as Spanish residents<\/strong>.<\/li>\n<li>The <strong>Valencian Community<\/strong> applies a 50% quota reduction for direct-line relatives \u2014 a significant advantage over the national scale.<\/li>\n<li><strong>No bilateral inheritance tax treaty exists between Spain and the United Kingdom<\/strong> \u2014 double taxation risk must be actively managed.<\/li>\n<li>The declaration deadline is <strong>six months from the date of death<\/strong>, extendable to twelve months on request.<\/li>\n<li>A Spanish will, drafted before a Spanish notary, remains the <strong>single most effective estate planning tool<\/strong> for foreign asset owners.<\/li>\n<li>Missing the six-month deadline triggers <strong>late-payment interest and surcharges<\/strong> \u2014 early legal engagement is essential.<\/li>\n<\/ul>\n<h3><strong>Inheritance tax in Spain for non-residents<\/strong> is one of the most frequently misunderstood obligations facing foreign nationals with assets or family connections in Spain.<\/h3>\n<p><\/p>\n<p>Whether you are a British expatriate who retired to Valencia, a UK property investor with a holiday home on the Costa Blanca, or a resident of the United Kingdom who has inherited a Spanish estate from a relative, the rules that apply to you in 2026 are shaped by EU legislation, national tax law and the autonomous community where the assets are located.<\/p>\n<p><\/p>\n<p>Spain&#8217;s <a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg\/2012\/650\/oj\/eng\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">EU Regulation 650\/2012<\/a> establishes which jurisdiction governs succession, while <a href=\"https:\/\/delaguialuzon.com\/en\/inheritance-law\/\">inheritance law in Spain<\/a> determines how the estate is distributed and taxed.<\/p>\n<p><\/p>\n<p>This guide explains how <strong>international inheritances in Spain<\/strong> work in practice, what the tax consequences are for non-resident heirs, and how careful <strong>estate planning<\/strong> can significantly reduce your exposure.<\/p>\n<p><\/p>\n<h2 class=\"wp-block-heading\">Which Country&#8217;s Law Governs Your Spanish Inheritance?<\/h2>\n<p><\/p>\n<p>The starting point for any <strong>international inheritance in Spain<\/strong> is determining which jurisdiction&#8217;s succession law applies.<\/p>\n<p><\/p>\n<p>This is not a trivial question when the deceased lived in one country, held assets in another, and left heirs spread across several jurisdictions.<\/p>\n<p><\/p>\n<h3 class=\"wp-block-heading\">The General Principle: Habitual Residence<\/h3>\n<p><\/p>\n<p>Under <strong>EU Regulation 650\/2012<\/strong> \u2014 commonly referred to as the European Succession Regulation or Brussels IV \u2014 the law of the country where the deceased had their <strong>habitual residence<\/strong> at the time of death governs the entire succession.<\/p>\n<p><\/p>\n<p>Habitual residence is not determined by nationality or passport country alone. It is the <strong>centre of life<\/strong>: where the deceased lived on a day-to-day basis, maintained social and family ties, and conducted their principal activities.<\/p>\n<p><\/p>\n<p>A British national who spent the majority of their time in Valencia, held a Spanish residency certificate (TIE) and was registered on the local <em>padr\u00f3n<\/em> will most likely have their estate governed by Spanish law \u2014 even if they retained British nationality and owned property in England.<\/p>\n<p><\/p>\n<blockquote class=\"wp-block-quote\">\n<p>According to the <a href=\"https:\/\/www.ine.es\/dyngs\/INEbase\/es\/operacion.htm?c=Estadistica_C&amp;cid=1254736177011&amp;menu=resultados&amp;idp=1254735573002\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Spanish National Statistics Institute (INE)<\/a>, more than <strong>372,000 British nationals<\/strong> were registered as residents in Spain at the start of 2025 \u2014 the largest single non-EU nationality group in the country. For this population, cross-border succession is not an exceptional scenario; it is a foreseeable legal reality that demands advance planning.<span class=\"dlg-source\">Source: INE, Padr\u00f3n Municipal de Habitantes, January 2025.<\/span><\/p>\n<\/blockquote>\n<p><\/p>\n<h3 class=\"wp-block-heading\">Exceptions: Closer Connections and Choice of Law<\/h3>\n<p><\/p>\n<p>EU Regulation 650\/2012 provides two important exceptions to the habitual residence rule.<\/p>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li><strong>Closer connections:<\/strong> If the deceased had manifestly closer ties to another country than to their habitual residence \u2014 for example, if they had only recently relocated to Spain \u2014 the law of that other country may apply instead.<\/li>\n<li><strong>Express choice of law:<\/strong> A person may choose, in their will, that the law of their nationality governs their succession. A British national living in Spain can therefore elect English law to apply to the distribution of their estate, provided this choice is expressly stated in a valid will.<\/li>\n<\/ul>\n<p><\/p>\n<p>This choice-of-law provision is a powerful estate planning tool, particularly for British nationals post-Brexit, where England and Wales succession law operates without the <em>forced heirship<\/em> (leg\u00edtima) constraints that apply under Spanish law.<\/p>\n<p><\/p>\n<p>Electing a foreign succession law does <strong>not<\/strong> exempt you from paying <strong>Spanish inheritance and gift tax (Impuesto sobre Sucesiones y Donaciones, ISD)<\/strong> on assets physically located in Spain.<\/p>\n<p><\/p>\n<h3 class=\"wp-block-heading\">Does EU Regulation 650\/2012 Still Apply to British Nationals After Brexit?<\/h3>\n<p><\/p>\n<p>This is one of the most common questions raised by British clients with Spanish assets. The answer is nuanced.<\/p>\n<p><\/p>\n<figure class=\"wp-block-table\">\n<table class=\"has-fixed-layout\">\n<thead>\n<tr>\n<th>Aspect<\/th>\n<th>EU National Heir<\/th>\n<th>British (Non-EU) Heir<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Governing succession law<\/td>\n<td>EU Reg. 650\/2012 applies fully<\/td>\n<td>Spanish courts apply Reg. 650\/2012 to determine applicable law; UK courts apply UK private international law<\/td>\n<\/tr>\n<tr>\n<td>Choice of nationality law in will<\/td>\n<td>Recognised across all EU member states<\/td>\n<td>Recognised by Spanish courts; UK courts determine recognition independently<\/td>\n<\/tr>\n<tr>\n<td>Regional ISD reductions<\/td>\n<td>Available since ECJ ruling C-127\/12<\/td>\n<td>Also available \u2014 ECJ ruling applied regardless of nationality<\/td>\n<\/tr>\n<tr>\n<td>Double taxation relief<\/td>\n<td>Varies by bilateral treaty<\/td>\n<td><strong>No Spain\u2013UK inheritance tax treaty exists<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p><\/p>\n<p>For British nationals, the absence of a <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/uk-spain-double-taxation\/\" rel=\"noopener noreferrer\">bilateral inheritance and gift tax treaty between Spain and the United Kingdom<\/a> makes proactive planning essential to avoid being taxed on the same assets in both jurisdictions.<\/p>\n<p><\/p>\n<h2 class=\"wp-block-heading\">How Inheritance Tax in Spain for Non-Residents Works in 2026<\/h2>\n<p><\/p>\n<p>Spanish inheritance and gift tax (ISD \u2014 <em>Impuesto sobre Sucesiones y Donaciones<\/em>) is a devolved tax administered at the autonomous community level. The tax treatment of your inheritance depends on <strong>where the assets are located<\/strong> and, in some cases, where the heir is resident.<\/p>\n<p><\/p>\n<p>The distinction between the obligation to <strong>declare<\/strong> an inheritance and the obligation to <strong>pay<\/strong> ISD is fundamental and frequently misunderstood. In some cross-border situations, an heir must report the inheritance in two countries but only pay tax in one \u2014 provided a double taxation agreement applies.<\/p>\n<p><\/p>\n<blockquote class=\"wp-block-quote\">\n<p>At the national scale, Spanish ISD rates range from <strong>7.65% to 34%<\/strong> before autonomous community reductions are applied. In the Valencian Community, direct descendants in Group I and II benefit from a 50% reduction on the ISD quota \u2014 making inheritance significantly less costly than in higher-rate regions such as Catalonia or Asturias.<span class=\"dlg-source\">Source: <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1987-28141\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Ley 29\/1987, de 18 de diciembre, del Impuesto sobre Sucesiones y Donaciones (BOE)<\/a>; Conselleria d&#8217;Hisenda i Model Econ\u00f2mic, Generalitat Valenciana.<\/span><\/p>\n<\/blockquote>\n<p><\/p>\n<h3 class=\"wp-block-heading\">Heirs Who Are Tax Residents in Spain<\/h3>\n<p><\/p>\n<p>If you are a <strong>tax resident in Spain<\/strong> at the time you receive an inheritance, your obligations depend on whether the inherited assets are located inside or outside Spain.<\/p>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li><strong>Assets in Spain:<\/strong> You declare and pay ISD in the autonomous community where the assets are located, applying that community&#8217;s specific reductions, bonuses and allowances.<\/li>\n<li><strong>Assets outside Spain:<\/strong> You declare the full global estate in Spain and pay ISD under the rules of the autonomous community where you reside. Where the foreign country also taxes the same inheritance, relief may be available under a double taxation treaty or, in its absence, through a unilateral credit in Spain for the amount already paid abroad.<\/li>\n<\/ul>\n<p><\/p>\n<p>Where no treaty exists and no credit mechanism applies, taxation in two jurisdictions simultaneously is a genuine risk.<\/p>\n<p><\/p>\n<h3 class=\"wp-block-heading\">Heirs Who Are Non-Residents in Spain<\/h3>\n<p><\/p>\n<p>A <strong>non-resident heir<\/strong> inheriting assets physically located in Spain must declare and pay ISD in Spain on those Spanish assets.<\/p>\n<p><\/p>\n<p>Following the landmark ruling of the European Court of Justice in <a href=\"https:\/\/curia.europa.eu\/juris\/document\/document.jsf?docid=153962&amp;doclang=EN\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Case C-127\/12 (European Commission v Kingdom of Spain, 3 September 2014)<\/a>, non-resident heirs \u2014 including those living outside the EU, such as British nationals after Brexit \u2014 are entitled to apply the <strong>autonomous community rules<\/strong> of the region where the assets are located, rather than the less favourable national scale.<\/p>\n<p><\/p>\n<p>This ruling substantially reduced the ISD burden for non-resident heirs and removed a longstanding discrimination between residents and non-residents.<\/p>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li><strong>Assets in Spain:<\/strong> Declare and pay ISD in Spain under the regional rules where assets are situated.<\/li>\n<li><strong>Assets outside Spain:<\/strong> If the estate is opened in Spain but specific assets are located abroad, no ISD is payable on those foreign assets. An informational declaration may, however, be required.<\/li>\n<li><strong>Dual declaration risk:<\/strong> If your country of residence also taxes inherited foreign assets and no bilateral treaty applies, you may face taxation in both countries. A partial credit for taxes paid abroad may be claimed in Spain \u2014 but it must be actively documented and requested at the time of filing.<\/li>\n<\/ul>\n<p><\/p>\n<h2 class=\"wp-block-heading\">Regional Inheritance Tax Across Spain: How the Valencian Community Compares<\/h2>\n<p><\/p>\n<p>Because ISD is a devolved tax, the effective cost of inheriting in Spain varies dramatically depending on the autonomous community where the assets are located. The table below summarises the treatment for direct-line heirs across the most relevant regions for foreign nationals.<\/p>\n<p><\/p>\n<figure class=\"wp-block-table\">\n<table class=\"has-fixed-layout\">\n<thead>\n<tr>\n<th>Autonomous Community<\/th>\n<th>Reduction \/ Bonus (Group I\u2013II)<\/th>\n<th>Effective Burden<\/th>\n<th>Notes<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Valencian Community<\/strong><\/td>\n<td>50% quota reduction; \u20ac100,000 allowance per child; ~\u20ac156,000 for spouses<\/td>\n<td>Low-to-moderate<\/td>\n<td>Significantly improved vs national scale; ongoing reform programme<\/td>\n<\/tr>\n<tr>\n<td>Madrid<\/td>\n<td>99% quota bonus for direct relatives<\/td>\n<td>Near-zero<\/td>\n<td>Among the most favourable regimes in Spain<\/td>\n<\/tr>\n<tr>\n<td>Andalusia<\/td>\n<td>99% quota bonus (direct relatives, since 2022)<\/td>\n<td>Near-zero<\/td>\n<td>Substantial reform introduced in 2022<\/td>\n<\/tr>\n<tr>\n<td>Catalonia<\/td>\n<td>Partial reductions; surcharges above thresholds<\/td>\n<td>Moderate-to-high<\/td>\n<td>One of the heaviest ISD regimes in Spain<\/td>\n<\/tr>\n<tr>\n<td>Balearic Islands<\/td>\n<td>Reductions for direct relatives; reforms ongoing<\/td>\n<td>Low-to-moderate<\/td>\n<td>Popular destination for foreign property owners<\/td>\n<\/tr>\n<tr>\n<td>National scale (fallback)<\/td>\n<td>No community bonuses; 7.65%\u201334%<\/td>\n<td>High<\/td>\n<td>Applies only where no community claims jurisdiction<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p><\/p>\n<blockquote class=\"wp-block-quote\">\n<p>As of 2026, the 50% quota reduction for Group I and II heirs in the Valencian Community remains in force, alongside individual tax-free allowances of <strong>\u20ac100,000 per child<\/strong> and approximately <strong>\u20ac156,000 for surviving spouses<\/strong>. These figures are subject to legislative change and must be verified at the time of declaration.<span class=\"dlg-source\">Source: <a href=\"https:\/\/dogv.gva.es\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Diari Oficial de la Generalitat Valenciana (DOGV)<\/a>; <a href=\"https:\/\/www.aeat.es\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Agencia Tributaria (AEAT)<\/a>.<\/span><\/p>\n<\/blockquote>\n<p><\/p>\n<p>For investors and families with assets in the Valencian Community, the regional ISD framework represents a meaningful financial advantage \u2014 particularly when compared to the national fallback scale or higher-cost regions such as Catalonia. For a broader overview of <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-regional-property-taxes\/\">regional property taxes in Spain<\/a> and how they interact with estate planning, see our dedicated guide.<\/p>\n<p><\/p>\n<h2 class=\"wp-block-heading\">Deadlines for Declaring an Inheritance in Spain<\/h2>\n<p><\/p>\n<p>Time limits for ISD declarations are strict. Non-compliance carries automatic late-payment interest, potential surcharges and \u2014 in cases of deliberate non-declaration \u2014 sanctions under the <em>Ley General Tributaria<\/em>.<\/p>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li><strong>Standard deadline:<\/strong> Six calendar months from the date of death.<\/li>\n<li><strong>Extension:<\/strong> A further six months may be requested from the competent autonomous community tax authority before the initial period expires. No additional fee applies to the extension itself, though interest may accrue if the tax payment is also deferred.<\/li>\n<li><strong>Plusval\u00eda municipal:<\/strong> Where real property is included in the estate, the municipal capital gains tax declaration must be filed with the relevant town council within six months, extendable to one year.<\/li>\n<\/ul>\n<p><\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Under <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Article 27 of the Ley General Tributaria (Law 58\/2003)<\/a>, voluntary late declarations attract surcharges of between <strong>1% and 15%<\/strong> depending on the period of delay, in addition to interest at the current legal rate. Declarations filed more than 12 months after the deadline may additionally be subject to penalty proceedings.<span class=\"dlg-source\">Source: BOE-A-2003-23186, Ley 58\/2003, de 17 de diciembre, General Tributaria.<\/span><\/p>\n<\/blockquote>\n<p><\/p>\n<p>For British families managing a Spanish estate from the United Kingdom, the logistical complexity of gathering documents, obtaining apostilled powers of attorney and coordinating with Spanish notaries and the AEAT makes engaging a specialist <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/international-inheritance-lawyer\/\">international inheritance lawyer in Spain<\/a> from the outset strongly advisable.<\/p>\n<p><\/p>\n<h2 class=\"wp-block-heading\">The Spain\u2013UK Double Taxation Problem<\/h2>\n<p><\/p>\n<p>Unlike income tax \u2014 where Spain and the United Kingdom have a comprehensive <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/uk-spain-double-taxation\/\" rel=\"noopener noreferrer\">double taxation agreement<\/a> \u2014 <strong>no bilateral treaty exists between Spain and the UK covering inheritance and gift tax<\/strong>.<\/p>\n<p><\/p>\n<p>This structural gap creates a specific risk for British nationals with Spanish assets.<\/p>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li><strong>Spanish ISD:<\/strong> Payable on Spanish-sited assets, with regional rules applied where applicable.<\/li>\n<li><strong>UK Inheritance Tax (IHT):<\/strong> Payable on worldwide assets above the UK nil-rate band (\u00a3325,000 in 2025\u201326, plus any available residence nil-rate band) where the deceased was UK-domiciled. A Spanish resident can retain UK domicile of origin in certain circumstances, creating a genuine dual-charge scenario.<\/li>\n<\/ul>\n<p><\/p>\n<blockquote class=\"wp-block-quote\">\n<p>As of 2026, no bilateral inheritance tax treaty negotiations between Spain and the United Kingdom are scheduled. <a href=\"https:\/\/www.gov.uk\/government\/publications\/inheritance-tax-double-taxation-conventions\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">HMRC&#8217;s current list of inheritance tax double taxation conventions<\/a> does not include Spain. British nationals with assets in Spain should treat double taxation exposure as a <strong>structural planning problem<\/strong> \u2014 not an exceptional edge case.<span class=\"dlg-source\">Source: HM Revenue &amp; Customs, Inheritance Tax Double Taxation Conventions, April 2026.<\/span><\/p>\n<\/blockquote>\n<p><\/p>\n<p>A partial unilateral credit mechanism does exist in Spain: where an heir has paid inheritance tax abroad on the same assets, a deduction may be sought in the Spanish ISD declaration for the amount already paid. This credit is not automatic \u2014 it must be correctly documented and claimed at the time of filing, with supporting evidence from the foreign tax authority.<\/p>\n<p><\/p>\n<p>Understanding your position under the applicable <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/types-taxes-spain\/\">Spanish tax regime<\/a> \u2014 particularly if you divide your time between Spain and the United Kingdom \u2014 is essential before any cross-border estate matter arises.<\/p>\n<p><\/p>\n<h2 class=\"wp-block-heading\">A Real-World Example: How an International Inheritance Unfolds<\/h2>\n<p><\/p>\n<p>Legal concepts become clearer when seen through a real case. The following example \u2014 drawn from the firm&#8217;s own practice \u2014 illustrates the complexity that international heirs routinely face, and how specialist legal coordination makes the difference between a smooth settlement and a prolonged, costly dispute.<\/p>\n<p><\/p>\n<div class=\"dlg-case\">\n<p><span class=\"dlg-case-label\">Case Study<\/span><\/p>\n<h3>A Belgian Family, a Valencian Estate, Five Properties and a Boat<\/h3>\n<p>Our firm was approached by a Belgian family shortly after losing a close relative who had been habitually resident in the Valencian Community. The deceased had left a substantial estate in Alicante province, comprising five urban plots, a villa with a swimming pool, a rural property of over 10,000 m\u00b2, a Belgian-registered leisure boat moored in D\u00e9nia, several luxury vehicles, and a range of household assets.<\/p>\n<p>The heirs \u2014 all tax residents of Belgium \u2014 faced immediate challenges on multiple fronts.<\/p>\n<p><strong>The legal challenge<\/strong><\/p>\n<p>The differences between Belgian and Spanish succession law, property registry procedures, notarial requirements and cross-border tax coordination meant that no single adviser in either country could handle the full scope of the matter alone. Without centralised legal representation in Spain, the family would have needed to navigate the AEAT, the Registro de la Propiedad, the Capitan\u00eda Mar\u00edtima, municipal tax offices and the Spanish notarial system \u2014 while simultaneously managing their obligations in Belgium.<\/p>\n<p><strong>What we did<\/strong><\/p>\n<ul>\n<li>Coordinated with a Belgian notary for the preparation of powers of attorney, duly apostilled under the Hague Convention.<\/li>\n<li>Verified each heir&#8217;s non-resident status to correctly calculate the applicable ISD in the Valencian Community.<\/li>\n<li>Conducted a full cadastral and fiscal analysis of all five real estate assets registered in J\u00e1vea.<\/li>\n<li>Valued the boat, vehicles, motorcycles and household furnishings for ISD purposes.<\/li>\n<li>Managed the complete ISD settlement in the Valencian Community, including Plusval\u00eda municipal filings for each property.<\/li>\n<li>Filed the Non-Resident Income Tax (IRNR\/IRNR) declarations for capital gains arising from property sales, in coordination with the Spanish notary.<\/li>\n<li>Advised on VAT exemption and the application of Transfer of Property Tax (TPO) under the applicable Spanish tax code provisions.<\/li>\n<li>Arranged secure repatriation of sale proceeds to Belgium, in full compliance with Spanish anti-money laundering regulations.<\/li>\n<\/ul>\n<p><strong>The outcome<\/strong><\/p>\n<p>All assets were transferred or sold according to the family&#8217;s wishes. Inheritance tax was declared and paid in full. Property titles were updated in the Registro de la Propiedad. Funds were repatriated to Belgium transparently and without incident. The family never needed to travel to Spain for the proceedings.<\/p>\n<p>For a full account of this case, see our dedicated article on <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/international-inheritances-in-spain\/\">international succession in Spain: success story of a Belgian family<\/a>.<\/p>\n<\/div>\n<p><\/p>\n<p>This case illustrates a consistent pattern in international estate work: complexity is rarely exceptional \u2014 it is the norm when cross-border assets, multiple heirs and different national legal systems converge. The families who navigate these situations most successfully are those who engage specialised legal representation early, before the six-month clock has started running against them.<\/p>\n<p><\/p>\n<h2 class=\"wp-block-heading\">Estate Planning for International Inheritances in Spain<\/h2>\n<p><\/p>\n<p>Proper estate planning is the most effective means of controlling both the legal and fiscal outcome of an international inheritance. Acting before death \u2014 rather than after \u2014 creates options that are simply not available once a succession has been formally opened.<\/p>\n<p><\/p>\n<h3 class=\"wp-block-heading\">Why Every Foreign Asset Owner in Spain Should Have a Spanish Will<\/h3>\n<p><\/p>\n<p>A Spanish will, executed before a Spanish notary and registered with the <strong>Registro General de Actos de \u00daltima Voluntad<\/strong>, provides:<\/p>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li>Clear designation of heirs and specific legacies for Spanish-sited assets.<\/li>\n<li>An express choice of the law of your nationality, where advantageous under EU Regulation 650\/2012.<\/li>\n<li>Avoidance of costly intestate succession proceedings before Spanish courts.<\/li>\n<li>A simplified probate process, reducing the administrative burden on heirs at an already difficult time.<\/li>\n<\/ul>\n<p><\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Where a foreign national dies without a valid Spanish will, intestate succession proceedings are governed by the <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1889-4763\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Spanish Civil Code (Real Decreto de 24 de julio de 1889)<\/a> or the applicable foreign national law \u2014 a determination that itself requires separate legal analysis. Intestate proceedings substantially increase the time, cost and complexity of settling a Spanish estate and can delay asset access by heirs for months or years.<span class=\"dlg-source\">Source: C\u00f3digo Civil Espa\u00f1ol, BOE-A-1889-4763.<\/span><\/p>\n<\/blockquote>\n<p><\/p>\n<h3 class=\"wp-block-heading\">Single International Will or Separate National Wills?<\/h3>\n<p><\/p>\n<figure class=\"wp-block-table\">\n<table class=\"has-fixed-layout\">\n<thead>\n<tr>\n<th>Approach<\/th>\n<th>Advantages<\/th>\n<th>Risks and Limitations<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Single international will<\/strong><\/td>\n<td>One document covering all assets; consistent expression of wishes across borders<\/td>\n<td>Must be compatible with every relevant jurisdiction; forced heirship conflicts possible; translation and apostille requirements<\/td>\n<\/tr>\n<tr>\n<td><strong>Separate national wills<\/strong><\/td>\n<td>Each will precisely meets local requirements; simpler local probate in each country<\/td>\n<td>Wills must not contradict each other; requires coordination between advisers in each jurisdiction; risk of one superseding the other if not carefully drafted<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p><\/p>\n<p>Where the estate spans Spain and the United Kingdom, coordinating a Spanish will with a UK will \u2014 prepared with the assistance of specialists in both jurisdictions \u2014 is generally the most legally secure approach.<\/p>\n<p><\/p>\n<h3 class=\"wp-block-heading\">Your Three Options as a Foreign Heir<\/h3>\n<p><\/p>\n<p>Once a Spanish succession is formally opened, you face three legally defined choices under the <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1889-4763\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Spanish Civil Code<\/a>.<\/p>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li><strong>Accept outright (aceptaci\u00f3n pura y simple):<\/strong> You acquire all assets and assume all debts, including any liabilities not previously identified. This carries the greatest personal risk where the estate&#8217;s debt position is unclear.<\/li>\n<li><strong>Accept under benefit of inventory (aceptaci\u00f3n a beneficio de inventario):<\/strong> Your personal liability is capped at the value of the inherited assets. This must be formally exercised and is strongly advisable where the estate may include significant liabilities.<\/li>\n<li><strong>Renounce the inheritance (repudiaci\u00f3n):<\/strong> You formally disclaim the inheritance before a Spanish notary. Renunciation is generally irrevocable once completed and can itself trigger ISD consequences for the heirs who ultimately receive the estate.<\/li>\n<\/ul>\n<p><\/p>\n<p>Where multiple heirs cannot agree on distribution, an executor named in the will \u2014 or a court-appointed administrator \u2014 may be required to intervene. The firm&#8217;s direct experience in <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/international-inheritances-in-spain\/\">international succession cases in the Valencian Community<\/a>, including cross-border asset sales, repatriation of proceeds and dual-jurisdiction tax filings, provides clients with an end-to-end service that avoids the fragmentation that arises from dealing with multiple uncoordinated advisers.<\/p>\n<p><\/p>\n<h2 class=\"wp-block-heading\">Practical Checklist: Accepting a Spanish Inheritance as a Non-Resident<\/h2>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li>Obtain the death certificate and have it apostilled under the <a href=\"https:\/\/www.hcch.net\/en\/instruments\/conventions\/full-text\/?cid=41\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Hague Convention of 5 October 1961<\/a> if required for use outside the country of issue.<\/li>\n<li>Request the <strong>Certificado de \u00daltimas Voluntades<\/strong> from the <a href=\"https:\/\/www.mjusticia.gob.es\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Spanish Ministry of Justice<\/a> to confirm whether a will is registered in Spain.<\/li>\n<li>Where a will exists, obtain a notarised copy from the notary holding the original protocol.<\/li>\n<li>Identify and value all Spanish assets: real estate at fiscal value, bank and investment accounts, vehicles, business interests, intellectual property rights.<\/li>\n<li>Obtain a <strong>N\u00famero de Identificaci\u00f3n de Extranjero (NIE)<\/strong> for each foreign-national heir \u2014 mandatory for the ISD declaration and any property registration. See our guide on <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/why-how-obtain-nie-in-spain\/\">obtaining an NIE in Spain<\/a>.<\/li>\n<li>Grant a notarised power of attorney to your Spanish legal representative, with apostille if executed outside Spain.<\/li>\n<li>File the ISD declaration using <strong>Modelo 650<\/strong> (inheritance) or <strong>Modelo 660<\/strong> (informational) within six months of the date of death.<\/li>\n<li>File the <strong>Plusval\u00eda municipal<\/strong> declaration with the relevant town council for any inherited real property.<\/li>\n<li>Register real estate transfers with the <strong>Registro de la Propiedad<\/strong> in the relevant land registry district.<\/li>\n<li>Where applicable, file <strong>Modelo 720<\/strong> if you become a Spanish tax resident holding foreign assets exceeding \u20ac50,000 in any of the three categories. See our <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/modelo-720-spain\/\">Modelo 720 guide<\/a>.<\/li>\n<li>Assess <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/everything-know-capital-gains-tax-property-spain\/\">capital gains tax implications<\/a> separately if any inherited property is subsequently sold \u2014 these are distinct from and additional to ISD.<\/li>\n<\/ul>\n<p><\/p>\n<div class=\"dlg-cta dlg-cta-uk\">\n<p><span class=\"dlg-cta-flag\"><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f1ec-1f1e7.svg\" alt=\"\ud83c\uddec\ud83c\udde7\" \/> For UK-Based Clients<\/span><\/p>\n<h2>Inheriting a Spanish Estate from the United Kingdom?<\/h2>\n<p>Navigating a Spanish inheritance from the UK involves a specific set of challenges that general solicitors rarely encounter: no Spain\u2013UK inheritance tax treaty, no automatic ECJ protections post-Brexit, six-month filing deadlines that run regardless of geography, and the need to coordinate apostilled documentation across two jurisdictions simultaneously.<\/p>\n<p>De la Gu\u00eda Luz\u00f3n Abogados has been advising British nationals with Spanish assets for over 65 years. Our English-speaking team acts as your single point of contact in Spain \u2014 managing the ISD declaration, notarial representation, Registro de la Propiedad procedures, Plusval\u00eda filings and, where required, the sale of inherited property and repatriation of proceeds to the UK.<\/p>\n<p>You do not need to travel to Spain. We handle everything on your behalf under a notarised power of attorney.<\/p>\n<p>Contact our legal team for personalised guidance on your case.<\/p>\n<p><strong>F\u00e9lix de la Gu\u00eda:<\/strong> <a href=\"mailto:felix.delaguia@delaguialuzon.com\">felix.delaguia@delaguialuzon.com<\/a><\/p>\n<p><strong>Sonia G\u00f3mez Luz\u00f3n:<\/strong> <a href=\"mailto:sonia.gomezluzon@delaguialuzon.com\">sonia.gomezluzon@delaguialuzon.com<\/a><\/p>\n<p><strong>Phone \/ WhatsApp:<\/strong> <a href=\"tel:+34963741657\">+34 963 74 16 57<\/a><\/p>\n<\/div>\n<p><\/p>\n<div class=\"dlg-cta dlg-cta-eu\">\n<p><span class=\"dlg-cta-flag\"><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f1ea-1f1fa.svg\" alt=\"\ud83c\uddea\ud83c\uddfa\" \/> For EU-Based Clients<\/span><\/p>\n<h2>Inheriting a Spanish Estate from Within the EU?<\/h2>\n<p>As an EU-resident heir, EU Regulation 650\/2012 governs your succession framework \u2014 but the practical and fiscal complexity of a Spanish estate remains significant. Regional ISD rules, property registry procedures, multi-asset estates involving real estate and personal property, and the coordination of notarial procedures across member states all require specialist legal expertise in Spain.<\/p>\n<p>Our multilingual team advises EU-resident clients in English, Spanish, French and Russian. We have direct experience managing cross-border estates involving Belgian, French and other EU-resident families with assets in the Valencian Community, Alicante and across Spain.<\/p>\n<p>Whether your estate involves a single apartment or a portfolio of properties, vehicles and financial assets, we provide an end-to-end service \u2014 from initial legal analysis through to tax settlement and asset repatriation.<\/p>\n<p>Contact our legal team for personalised guidance on your case.<\/p>\n<p><strong>F\u00e9lix de la Gu\u00eda:<\/strong> <a href=\"mailto:felix.delaguia@delaguialuzon.com\">felix.delaguia@delaguialuzon.com<\/a><\/p>\n<p><strong>Sonia G\u00f3mez Luz\u00f3n:<\/strong> <a href=\"mailto:sonia.gomezluzon@delaguialuzon.com\">sonia.gomezluzon@delaguialuzon.com<\/a><\/p>\n<p><strong>Phone \/ WhatsApp:<\/strong> <a href=\"tel:+34963741657\">+34 963 74 16 57<\/a><\/p>\n<\/div>\n<p><\/p>\n<h2 class=\"wp-block-heading\">Spain Inheritance Law and Expert Legal Advice in 2026<\/h2>\n<p><\/p>\n<p><strong>International inheritances in Spain<\/strong> sit at the intersection of EU succession law, Spanish national tax legislation, autonomous community fiscal rules and \u2014 for British nationals \u2014 the post-Brexit private international law landscape. Uninformed decisions in this context carry real financial consequences.<\/p>\n<p><\/p>\n<p>The practical recommendations for anyone with cross-border succession exposure in 2026 are clear.<\/p>\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li>Draft a Spanish will if you own assets in Spain \u2014 this is the single most effective action you can take to protect your heirs.<\/li>\n<li>Seek specialist <a href=\"https:\/\/delaguialuzon.com\/en\/inheritance-law\/\">inheritance law advice in Spain<\/a> before a succession event occurs, not after the six-month deadline has started running.<\/li>\n<li>Verify your domicile and residency position under both Spanish and UK law if you divide your time between the two countries.<\/li>\n<li>Assess the interaction between ISD and UK IHT with a specialist who understands both systems.<\/li>\n<li>Engage a firm with established relationships with the AEAT, Spanish notaries and the Registro de la Propiedad \u2014 coordination across these institutions is essential for a timely and clean settlement.<\/li>\n<\/ul>\n<p><\/p>\n<p>Our <a href=\"https:\/\/delaguialuzon.com\/en\/tax-law-and-accounting\/\">tax law and accounting team<\/a> works in direct coordination with our inheritance law specialists to ensure that every aspect of your estate \u2014 from the initial asset inventory to the final repatriation of funds \u2014 is handled correctly, efficiently and in full compliance with Spanish legal obligations.<\/p>\n<p><\/p>\n<h2 class=\"wp-block-heading\">Frequently Asked Questions: Inheritance Tax in Spain for Non-Residents<\/h2>\n<p><\/p>\n<h4 class=\"wp-block-heading\">Do non-residents have to pay inheritance tax in Spain?<\/h4>\n<p><\/p>\n<p>Yes. A non-resident heir who inherits assets physically located in Spain must declare and pay Spanish ISD on those assets, regardless of where they live. Following ECJ Case C-127\/12, non-residents are entitled to apply the regional rules of the autonomous community where the assets are located \u2014 the same rules available to resident heirs \u2014 rather than the less favourable national scale.<\/p>\n<p><\/p>\n<h4 class=\"wp-block-heading\">What is the deadline for declaring an inheritance in Spain?<\/h4>\n<p><\/p>\n<p>The standard deadline is <strong>six calendar months from the date of death<\/strong>. An extension of a further six months may be requested from the relevant autonomous community tax authority before the initial period expires, bringing the maximum deadline to twelve months. Late submission triggers late-payment interest and surcharges under Article 27 of the Ley General Tributaria.<\/p>\n<p><\/p>\n<h4 class=\"wp-block-heading\">Is there an inheritance tax treaty between Spain and the United Kingdom?<\/h4>\n<p><\/p>\n<p>No. As of 2026, Spain and the United Kingdom have no bilateral treaty covering inheritance or gift tax. British nationals may therefore face taxation in both jurisdictions on the same inherited assets, depending on the deceased&#8217;s domicile status and the location of the assets. Unilateral credit mechanisms exist in Spain but must be actively claimed with proper documentary evidence at the time of filing.<\/p>\n<p><\/p>\n<h4 class=\"wp-block-heading\">Can I choose which country&#8217;s succession law governs my Spanish estate?<\/h4>\n<p><\/p>\n<p>Yes, within the framework of EU Regulation 650\/2012. You may state in your will that the law of your nationality \u2014 rather than the law of your habitual residence \u2014 governs your succession. A British national habitually resident in Spain could elect English law to govern the distribution of their estate. This election must be expressly stated in a valid will. Choosing a foreign succession law does not remove the obligation to pay Spanish ISD on assets located in Spain.<\/p>\n<p><\/p>\n<h4 class=\"wp-block-heading\">What inheritance tax reductions apply in the Valencian Community?<\/h4>\n<p><\/p>\n<p>As of 2026, direct-line relatives in Group I and II \u2014 children, grandchildren, parents, grandparents and spouses \u2014 benefit from a <strong>50% reduction on the ISD quota<\/strong> in the Valencian Community. Individual tax-free allowances include approximately \u20ac100,000 per child and approximately \u20ac156,000 for surviving spouses, subject to age and disability adjustments. These figures should be verified at the time of declaration as the regime has been subject to ongoing reform.<\/p>\n<p><\/p>\n<h4 class=\"wp-block-heading\">Do I need an NIE to accept an inheritance in Spain?<\/h4>\n<p><\/p>\n<p>Yes. Each foreign-national heir must hold a <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/why-how-obtain-nie-in-spain\/\">N\u00famero de Identificaci\u00f3n de Extranjero (NIE)<\/a> to submit the ISD declaration, appear before a Spanish notary and complete any property registration. An NIE can be obtained from the Spanish consulate in your country of residence or, in certain circumstances, from the relevant Polic\u00eda Nacional office in Spain.<\/p>\n<p><\/p>\n<h4 class=\"wp-block-heading\">What is Modelo 650 and when must it be filed?<\/h4>\n<p><\/p>\n<p><strong>Modelo 650<\/strong> is the official Spanish tax form for declaring and paying ISD when assets are acquired by inheritance. It must be filed with the competent autonomous community tax authority \u2014 in the Valencian Community, the Conselleria d&#8217;Hisenda i Model Econ\u00f2mic \u2014 within six months of the date of death (extendable to twelve months on request). <strong>Modelo 660<\/strong> is used for informational declarations where no ISD is payable but a formal filing remains legally required.<\/p>\n<p><\/p>\n<h4 class=\"wp-block-heading\">What is the Certificado de \u00daltimas Voluntades and why does it matter?<\/h4>\n<p><\/p>\n<p>The <em>Certificado de \u00daltimas Voluntades<\/em> is a certificate issued by the <a href=\"https:\/\/www.mjusticia.gob.es\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Spanish Ministry of Justice<\/a> confirming whether the deceased left a registered will in Spain and, if so, which notary holds the original protocol. It is an essential first step in any Spanish succession and must be obtained before the probate process can proceed. It requires a certified copy of the death certificate and can be requested online or by post.<\/p>\n<p><\/p>\n<h4 class=\"wp-block-heading\">What happens if multiple heirs cannot agree on distributing the estate?<\/h4>\n<p><\/p>\n<p>Where heirs cannot reach agreement, the executor named in the will may intervene. Where no executor was appointed or the dispute cannot be resolved privately, judicial partition proceedings (<em>juicio de divisi\u00f3n de herencia<\/em>) may be initiated before the competent Spanish court. Spanish courts can order the sale of indivisible assets \u2014 including real property \u2014 where physical division is not possible. Early legal intervention substantially reduces cost and duration.<\/p>\n<p><\/p>\n<h4 class=\"wp-block-heading\">Can I renounce a Spanish inheritance?<\/h4>\n<p><\/p>\n<p>Yes. Renunciation must be executed by a public deed (<em>escritura p\u00fablica<\/em>) before a Spanish notary and is generally irrevocable once completed. There are two forms: <em>renuncia abdicativa<\/em> (outright disclaimer, with the disclaimed share passing to remaining heirs by operation of law) and <em>renuncia traslativa<\/em> (renunciation in favour of a specific heir, which itself triggers ISD as a gift). Renunciation decisions should never be made without legal advice \u2014 the tax consequences can be significant.<\/p>\n<p><\/p>\n<h4 class=\"wp-block-heading\">How can De la Gu\u00eda Luz\u00f3n Abogados help with a Spanish inheritance?<\/h4>\n<p><\/p>\n<p>Our firm provides an end-to-end service for international estates in Spain, including: legal analysis of applicable succession law and choice-of-law options; identification, valuation and inventory of Spanish assets; ISD declaration and payment management (Modelo 650 \/ 660); Plusval\u00eda municipal filings and property registry procedures; notarial representation and power of attorney coordination across jurisdictions; cross-border tax planning for Spain\u2013UK double exposure; asset sales, fund repatriation and anti-money laundering compliance; and will drafting and estate planning for future successions.<\/p>\n<p><\/p>\n<p>Contact us at <a href=\"mailto:felix.delaguia@delaguialuzon.com\">felix.delaguia@delaguialuzon.com<\/a> or call <a href=\"tel:+34963741657\">+34 963 74 16 57<\/a> for personalised guidance on your case.<\/p>\n<p><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 32%;\r\n        }\r\n        .lwrp .lwrp-list-row-container{\r\n            display: flex;\r\n            justify-content: space-between;\r\n        }\r\n        .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n            width: calc(16% 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.lwrp-list-item .lwrp-list-no-posts-message{\r\n                \r\n                \r\n                \r\n                \r\n            };\r\n        }<\/style>\r\n<div id=\"link-whisper-related-posts-widget\" class=\"link-whisper-related-posts lwrp\">\r\n    \r\n        <div class=\"lwrp-list-container\">\r\n                                <div class=\"lwrp-list lwrp-list-row-container lwrp-list-single-row\">\r\n                <div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/fraud-by-false-non-residents\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2023\/03\/non-resident-income-tax-spain.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"non-resident income tax spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2023\/03\/non-resident-income-tax-spain.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2023\/03\/non-resident-income-tax-spain-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2023\/03\/non-resident-income-tax-spain-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Control of fraud by false non-residents<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/modelo-720-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/02\/modelo-720-spain.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"modelo 720 spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/02\/modelo-720-spain.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/02\/modelo-720-spain-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/02\/modelo-720-spain-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Modelo 720: Mandatory informative declaration of foreign assets for Spanish tax residents<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/green-card-nie-and-tie\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"347\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/03\/differences_nie_and_tie.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Differences between green card, nie and tie\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/03\/differences_nie_and_tie.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/03\/differences_nie_and_tie-300x217.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/03\/differences_nie_and_tie-768x555.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Differences between Green Card, NIE and TIE<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/why-how-obtain-nie-in-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/09\/NIE-number-Spain-1.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"NIE number Spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/09\/NIE-number-Spain-1.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/09\/NIE-number-Spain-1-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2021\/09\/NIE-number-Spain-1-768x513.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Why and how to obtain an NIE in Spain?<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/relocating-uk-employees-to-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/09\/Relocating-UK-Employees-to-Spain.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/09\/Relocating-UK-Employees-to-Spain.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/09\/Relocating-UK-Employees-to-Spain-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/09\/Relocating-UK-Employees-to-Spain-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\"><br><span class=\"lwrp-list-link-title-text\">Relocating UK employees to Spain: Immigration, work permits and NIE explained<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/international-inheritances-in-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/Inheritance-in-Spain.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Inheritance in Spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/Inheritance-in-Spain.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/Inheritance-in-Spain-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/Inheritance-in-Spain-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Inheritance in Spain: Regulations on international succession<\/span><\/a><\/div>                <\/div>\r\n                <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>International inheritances in Spain must follow EU Regulation 650\/2012, which governs jurisdiction, applicable law and recognition of decisions across member states. Coordinating succession rules and tax obligations is essential for cross-border estates. For guidance, contact De la Gu\u00eda Luz\u00f3n at +34 963 74 16 57.<\/p>\n","protected":false},"author":2,"featured_media":14519,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mbp_gutenberg_autopost":false,"_joinchat":[],"footnotes":""},"categories":[47,54,52],"tags":[],"class_list":["post-13538","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-law","category-living-in-spain","category-tax-legislation"],"_links":{"self":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/13538","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/comments?post=13538"}],"version-history":[{"count":36,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/13538\/revisions"}],"predecessor-version":[{"id":23370,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/13538\/revisions\/23370"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media\/14519"}],"wp:attachment":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media?parent=13538"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/categories?post=13538"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/tags?post=13538"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}