{"id":16616,"date":"2025-08-23T16:37:13","date_gmt":"2025-08-23T14:37:13","guid":{"rendered":"https:\/\/delaguialuzon.com\/?p=16616"},"modified":"2026-10-28T10:40:35","modified_gmt":"2026-10-28T09:40:35","slug":"international-inheritance-lawyer","status":"publish","type":"post","link":"https:\/\/delaguialuzon.com\/en\/blog\/international-inheritance-lawyer\/","title":{"rendered":"International succession in Spain: Success story of a Belgian family with movable and immovable assets"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"16616\" class=\"elementor elementor-16616\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f21a09 e-flex e-con-boxed e-con e-parent\" data-id=\"8f21a09\" 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-aa74144 elementor-widget elementor-widget-text-editor\" data-id=\"aa74144\" 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<div class=\"dlz-code-box\" style=\"background-color: #f2f2f2; padding: 28px; border-radius: 10px;\"><h2 style=\"margin-top: 0;\">What to know before working with an international inheritance lawyer<\/h2><ul><li><strong>Ley 5\/2025 transforms the 2026 picture.<\/strong><\/li><li>Direct relatives (Groups I and II) retain the 99% ISD reduction.<\/li><li>Group III heirs gain a 25% reduction from 1 June 2026, rising to 50% from 1 June 2027. Source: BOE, Ley 5\/2025.<\/li><\/ul><\/div><h2 style=\"margin-bottom: 18px;\">Professional legal assistance by an international inheritance lawyer in Spain<\/h2><p>Our firm was recently approached by a Belgian family in search of an <strong>international inheritance lawyer<\/strong> who could manage a complex cross-border succession involving assets in the Valencian Community, Spain.<\/p><p>Their case is a clear illustration of why specialist legal support is essential when inheritance proceedings involve multiple jurisdictions, tax systems, and property registries simultaneously.<\/p><p>The estate comprised urban plots, a villa with a swimming pool, a rural property of over 10,000 m\u00b2 in the Marina Alta (Alicante), luxury vehicles, a leisure boat, and registered usage rights.<\/p><p>All heirs were tax residents in <strong>Belgium<\/strong>, introducing significant coordination challenges between Belgian and Spanish succession law.<\/p><p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-24123 size-full\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/04\/international-inheritance-legal-services.webp\" alt=\"international inheritance in spain\" width=\"1280\" height=\"720\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/04\/international-inheritance-legal-services.webp 1280w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/04\/international-inheritance-legal-services-300x169.webp 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/04\/international-inheritance-legal-services-1024x576.webp 1024w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/04\/international-inheritance-legal-services-768x432.webp 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/p><p>Understanding your <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/residency-in-spain\/\">tax residency status in Spain<\/a> is the essential first step, as it determines the entire fiscal framework that applies to your inheritance.<\/p><p>For a broader context on <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/international-contracts-spain\/\">international legal obligations in Spain<\/a>, it is always advisable to seek specialist advice before taking any steps.<\/p><h2>The 2026 legal and tax landscape for international inheritances in Spain<\/h2><p>The Valencian Community has undergone significant tax reform under <a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2025-11959\" target=\"_blank\" rel=\"dofollow noopener noreferrer\">Ley 5\/2025<\/a>, published in the DOGV on 31 May 2025 and in the BOE on 14 June 2025.<\/p><p>These reforms directly affect how an <strong>international inheritance lawyer<\/strong> structures succession planning for non-resident heirs. The changes are being phased in between 2025 and 2027, and several key provisions are already in force in 2026.<\/p><div class=\"dlz-code-box\" style=\"background: #f5f7f5; padding: 32px; border-radius: 16px;\"><div style=\"display: grid; grid-template-columns: repeat(auto-fit, minmax(220px, 1fr)); gap: 20px;\"><div style=\"background: #ffffff; border-radius: 14px; padding: 24px; box-shadow: 0 2px 8px rgba(0,0,0,0.05); text-align: center;\"><div style=\"font-size: 42px; font-weight: bold; line-height: 1; margin-bottom: 12px;\">99%<\/div><h3 style=\"margin: 0 0 10px 0; font-size: 18px;\">ISD reduction<\/h3><p style=\"margin: 0; font-size: 15px; line-height: 1.6;\">For direct relatives <strong>(Groups I and II)<\/strong> in the Valencian Community, reinstated in <strong>May 2023<\/strong> under <strong>Ley 6\/2023<\/strong>.<\/p><\/div><div style=\"background: #ffffff; border-radius: 14px; padding: 24px; box-shadow: 0 2px 8px rgba(0,0,0,0.05); text-align: center;\"><div style=\"font-size: 42px; font-weight: bold; line-height: 1; margin-bottom: 12px;\">25%<\/div><h3 style=\"margin: 0 0 10px 0; font-size: 18px;\">New ISD reduction<\/h3><p style=\"margin: 0; font-size: 15px; line-height: 1.6;\">For <strong>siblings, aunts\/uncles, and nieces\/nephews (Group III)<\/strong> from <strong>1 June 2026<\/strong> under <strong>Ley 5\/2025<\/strong>.<\/p><\/div><div style=\"background: #ffffff; border-radius: 14px; padding: 24px; box-shadow: 0 2px 8px rgba(0,0,0,0.05); text-align: center;\"><div style=\"font-size: 42px; font-weight: bold; line-height: 1; margin-bottom: 12px;\">19%<\/div><h3 style=\"margin: 0 0 10px 0; font-size: 18px;\">Flat IRNR rate<\/h3><p style=\"margin: 0; font-size: 15px; line-height: 1.6;\">On capital gains from Spanish property sales for <strong>all non-residents<\/strong>, based on <strong>AEAT published rates<\/strong>.<\/p><\/div><div style=\"background: #ffffff; border-radius: 14px; padding: 24px; box-shadow: 0 2px 8px rgba(0,0,0,0.05); text-align: center;\"><div style=\"font-size: 42px; font-weight: bold; line-height: 1; margin-bottom: 12px;\">9%<\/div><h3 style=\"margin: 0 0 10px 0; font-size: 18px;\">Reduced ITP rate<\/h3><p style=\"margin: 0; font-size: 15px; line-height: 1.6;\">In the Valencian Community, from <strong>1 June 2026,<\/strong> for properties below <strong>\u20ac1,000,000<\/strong>, under <strong>Ley 5\/2025<\/strong>.<\/p><\/div><\/div><div style=\"margin-top: 24px; font-size: 13px; line-height: 1.6; opacity: 0.8;\"><strong>Sources:<\/strong> BOE, Ley 5\/2025 \u00b7 Ag\u00e8ncia Tribut\u00e0ria Valenciana, ISD \u00b7 AEAT, IRNR tax rates<\/div><\/div><h3>Valencian Community ISD reductions by beneficiary group (2026)<\/h3><div class=\"dlz-table-wrap\"><div style=\"overflow-x:auto; -webkit-overflow-scrolling:touch; width:100%; margin:24px 0;\">\n<table style=\"width:100%; border-collapse:collapse; font-size:0.92em; min-width:640px;\"><thead><tr style=\"background:#718472;\"><th style=\"padding:12px 14px; text-align:left; color:#fff; white-space:nowrap;\">Group<\/th><th style=\"padding:12px 14px; text-align:left; color:#fff; white-space:nowrap;\">Relationship to the deceased<\/th><th style=\"padding:12px 14px; text-align:left; color:#fff; white-space:nowrap;\">Personal allowance<\/th><th style=\"padding:12px 14px; text-align:left; color:#fff; white-space:nowrap;\">Regional reduction (2026)<\/th><th style=\"padding:12px 14px; text-align:left; color:#fff; white-space:nowrap;\">Governing legislation<\/th><\/tr><\/thead><tbody><tr style=\"background:#f5f7f5;\"><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\"><strong>Group I<\/strong><\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">Children under 21 (incl. adopted)<\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">\u20ac100,000 + \u20ac8,000\/yr under 21 (max \u20ac156,000)<\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">99% bonification<\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1987-28141\" target=\"_blank\" rel=\"dofollow noopener noreferrer\">Ley 29\/1987<\/a> + Ley 6\/2023<\/td><\/tr><tr style=\"\"><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\"><strong>Group II<\/strong><\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">Children 21+, spouses, parents<\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">\u20ac100,000<\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">99% bonification<\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1987-28141\" target=\"_blank\" rel=\"dofollow noopener noreferrer\">Ley 29\/1987<\/a> + Ley 6\/2023<\/td><\/tr><tr style=\"background:#f5f7f5;\"><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\"><strong>Group III<\/strong><\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">Siblings, aunts\/uncles, nieces\/nephews<\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">\u20ac7,993.46 (state allowance)<\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">25% from 1 June 2026; 50% from 1 June 2027<\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\"><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2025-11959\" target=\"_blank\" rel=\"dofollow noopener noreferrer\">Ley 5\/2025<\/a><\/td><\/tr><tr style=\"\"><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\"><strong>Group IV<\/strong><\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">All other relatives and non-relatives<\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">None<\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">No regional reduction<\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">Valencian scale under <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1998-8202\" target=\"_blank\" rel=\"dofollow noopener noreferrer\">Ley 13\/1997<\/a><\/td><\/tr><\/tbody><\/table>\n<\/div><\/div><p class=\"dlz-source\">Source: <a href=\"https:\/\/atv.gva.es\/es\/isd\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Ag\u00e8ncia Tribut\u00e0ria Valenciana (ATV), Impuesto sobre Sucesiones y Donaciones<\/a><\/p><div class=\"dlz-fact-box\"><h2><strong>Regional rules for non-resident heirs in 2026<\/strong><\/h2><p>Following the Court of Justice of the EU ruling of 3 September 2014, and since Law 11\/2021 extended the rule to all non-residents, non-resident heirs may apply the regional ISD rules whether they live inside or outside the EU\/EEA.<\/p><p>Under additional provision two of <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1987-28141\" target=\"_blank\" rel=\"dofollow noopener noreferrer\">Ley 29\/1987<\/a>, the applicable region is the one where the deceased lived in Spain or, if the deceased was not resident, the one holding the highest value of the Spanish assets. When the Valencian rules apply, heirs can claim the Valencian 99% and Group III bonuses wherever they live.<\/p><p>Errors in applying the wrong framework can attract penalties of 50% to 150% of the underpaid amount plus late-payment interest under AEAT enforcement procedures.<\/p><p>This rule matters significantly for heirs from the <strong>UK<\/strong>, <strong>Canada<\/strong>, the <strong>US<\/strong>, <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spanish-tax-for-australians\/\">Australia<\/a>, and <strong>other non-EEA countries<\/strong>.<\/p><\/div><h2>Initial assessment and strategy in an international inheritance in Spain<\/h2><p>From the outset, our<strong> international inheritance lawyer<\/strong> teams have designed a comprehensive legal and fiscal strategy aligned with Spanish inheritance law.<\/p><p>Given the breadth of the estate and the heirs&#8217; non-resident status, every procedural step had to comply with both Spanish law and the applicable bilateral convention framework.<\/p><p>Our advisers also reviewed potential <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spanish-wealth-tax\/\">Spanish wealth tax<\/a> exposure and assessed whether any <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-exit-tax\/\">exit tax obligations<\/a> could arise from the cross-border asset transfers involved.<\/p><ol><li><span class=\"step-text\"><strong>Coordination with a Belgian notary<\/strong> for the preparation of notarised powers of attorney, duly apostilled under the Hague Convention, enabling full remote representation in Spain.<\/span><\/li><li><span class=\"step-text\"><strong>Verification of heirs&#8217; non-resident status<\/strong> to determine the correct <a href=\"https:\/\/atv.gva.es\/es\/isd\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Impuesto sobre Sucesiones y Donaciones (ISD)<\/a> framework and the applicable personal allowances per beneficiary group.<\/span><\/li><li><span class=\"step-text\"><strong>Fiscal and cadastral analysis<\/strong> of all real estate registered in J\u00e1vea. Properties that are incorrectly registered cannot be transferred or sold until regularised. <em>See our full guide<\/em> on <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/legalising-unregistered-property-spain\/\">legalising unregistered property in Spain<\/a>.<\/span><\/li><li><span class=\"step-text\"><strong>Valuation of all personal property<\/strong>: luxury vehicles, a Belgian-registered leisure boat moored in D\u00e9nia, and household furnishings, with reference to applicable <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-regional-property-taxes\/\">regional property taxes in Spain<\/a>.<\/span><\/li><\/ol><h3>Notarial mandate and legal authorisation<\/h3><p>The heirs granted our firm an <strong>international notarial mandate<\/strong>, drafted and legalised in Brussels under the <strong>Hague Apostille protocol<\/strong>.<\/p><p><img decoding=\"async\" class=\"aligncenter wp-image-24124 size-full\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/04\/visual-selection-42-e1776941051369.png\" alt=\"international notorial mandate in spain\" width=\"1523\" height=\"1328\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/04\/visual-selection-42-e1776941051369.png 1523w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/04\/visual-selection-42-e1776941051369-300x262.png 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/04\/visual-selection-42-e1776941051369-1024x893.png 1024w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/04\/visual-selection-42-e1776941051369-768x670.png 768w\" sizes=\"(max-width: 1523px) 100vw, 1523px\" \/><\/p><p>This document empowered us to act on their behalf in all matters before the <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/en_gb\/inicio.html\" target=\"_blank\" rel=\"dofollow noopener noreferrer\">Agencia Tributaria (AEAT)<\/a>, property registries, banking institutions, and the Maritime Authority, without requiring the family to travel to Spain at any stage.<\/p><p>This approach is strongly recommended for any non-resident dealing with a complex inheritance in Spain, and is compatible with <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/long-term-residence-in-spain\/\">long-term residence planning<\/a> should heirs later wish to establish ties with Spain.<\/p><h3>Asset management and cadastral regularisation<\/h3><p>Our team conducted full <strong>cadastral regularisation<\/strong> across all five urban plots, the villa, and the rural property, an essential prerequisite before any public deed of inheritance or sale can be executed.<\/p><p>For the leisure boat, we incorporated structural inspection clauses linked directly to the inheritance settlement timetable and coordinated the transfer with the Maritime Authority.<\/p><p>Luxury vehicles were sold following formal deregistration, with settlement of all outstanding circulation taxes.<\/p><p>Understanding the full scope of <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/legal-fees-buying-spanish-property\/\">legal costs associated with Spanish property<\/a> transactions is essential when planning asset disposals of this kind.<\/p><h3>Fiscal settlement: IRNR, capital gains, and ITP<\/h3><p>Our intervention covered the complete settlement of the <a href=\"https:\/\/atv.gva.es\/es\/sucesiones-y-donaciones\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Inheritance and Gift Tax (ISD)<\/a> in the Valencian Community, filed using the official <a href=\"https:\/\/atv.gva.es\/es\/confeccio-del-model-650\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Modelo 650<\/a> with the <em>Ag\u00e8ncia Tribut\u00e0ria Valenciana<\/em>.<\/p><p>We also filed the IRNR returns for capital gains from all property sales.<\/p><p>Per the <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/en_gb\/no-residentes\/irnr-sin-establecimiento-permanente\/tipos-gravamen-irnr-sin-establecimiento-permanente.html\" target=\"_blank\" rel=\"dofollow noopener noreferrer\">AEAT&#8217;s published IRNR rate schedule<\/a>, capital gains from property transfers by non-residents are taxed at a flat <strong>19% rate, <\/strong>applicable to both EU and non-EU heirs alike.<\/p><p>The sale triggered the mandatory <strong>3% withholding<\/strong> on the sale price, paid by the buyer to AEAT via <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/procedimientoini\/GF01.shtml\" target=\"_blank\" rel=\"dofollow noopener noreferrer\">Modelo 211<\/a> within one month of the transfer.<\/p><p>The final capital gains liability was then declared and reconciled via <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/no-residentes\/irnr-sin-establecimiento-permanente\/declaracion-irnr-sin-establecimiento-permanente\/modelo-plazo-declaracion.html\" target=\"_blank\" rel=\"dofollow noopener noreferrer\">Modelo 210<\/a> within the statutory deadline.<\/p><p>We also confirmed the correct application of the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/vat-exemption-spain\/\">VAT exemption on second-hand residential property transfers<\/a> and the reduced ITP rate of 9% in force from 1 June 2026 under <a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2025-11959\" target=\"_blank\" rel=\"dofollow noopener noreferrer\">Ley 5\/2025<\/a>.<\/p><p>Our team also reviewed exposure under the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spanish-wealth-tax\/\">Solidarity Tax on Large Fortunes<\/a> and confirmed all <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spanish-tax-deadlines\/\">Spanish tax deadlines<\/a> were met throughout.<\/p><div class=\"dlz-table-wrap\"><div style=\"overflow-x:auto; -webkit-overflow-scrolling:touch; width:100%; margin:24px 0;\">\n<table style=\"width:100%; border-collapse:collapse; font-size:0.92em; min-width:640px;\"><thead><tr style=\"background:#718472;\"><th style=\"padding:12px 14px; text-align:left; color:#fff; white-space:nowrap;\">Tax\/filing<\/th><th style=\"padding:12px 14px; text-align:left; color:#fff; white-space:nowrap;\">Rate<\/th><th style=\"padding:12px 14px; text-align:left; color:#fff; white-space:nowrap;\">Official form<\/th><th style=\"padding:12px 14px; text-align:left; color:#fff; white-space:nowrap;\">Deadline (non-residents)<\/th><\/tr><\/thead><tbody><tr style=\"background:#f5f7f5;\"><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">Inheritance and Gift Tax (ISD), Valencian Community<\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">0% effective (Groups I and II); 25% reduction for Group III from 1 June 2026, rising to 50% from 1 June 2027<\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\"><a href=\"https:\/\/atv.gva.es\/es\/confeccio-del-model-650\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Modelo 650 (ATV)<\/a><\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">6 months from date of death<\/td><\/tr><tr style=\"\"><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">IRNR, capital gains on property sale<\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">19% flat rate on net gain (all non-residents)<\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\"><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/no-residentes\/irnr-sin-establecimiento-permanente\/declaracion-irnr-sin-establecimiento-permanente\/modelo-plazo-declaracion.html\" target=\"_blank\" rel=\"dofollow noopener noreferrer\">Modelo 210 (AEAT)<\/a><\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">3 months after the 1-month withholding period<\/td><\/tr><tr style=\"background:#f5f7f5;\"><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">Buyer withholding at the point of sale<\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">3% of the sale price (advance against IRNR)<\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\"><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/procedimientoini\/GF01.shtml\" target=\"_blank\" rel=\"dofollow noopener noreferrer\">Modelo 211 (AEAT)<\/a><\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">1 month from date of transfer<\/td><\/tr><tr style=\"\"><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">Property Transfer Tax (ITP), Valencian Community<\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">9% from 1 June 2026 (properties &lt;\u20ac1M); 11% above \u20ac1M<\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">Modelo 600 (ATV)<\/td><td style=\"padding:10px 14px; border-bottom:1px solid #e0e0e0; vertical-align:top;\">30 working days from the deed<\/td><\/tr><\/tbody><\/table>\n<\/div><\/div><p class=\"dlz-source\">Sources: <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/en_gb\/no-residentes\/irnr-sin-establecimiento-permanente\/tipos-gravamen-irnr-sin-establecimiento-permanente.html\" target=\"_blank\" rel=\"dofollow noopener noreferrer\">AEAT, IRNR rates<\/a> \u00b7 <a href=\"https:\/\/atv.gva.es\/es\/sucesiones-y-donaciones\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">ATV, Sucesiones y Donaciones<\/a> \u00b7 <a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2025-11959\" target=\"_blank\" rel=\"dofollow noopener noreferrer\">BOE, Ley 5\/2025<\/a><\/p><h2>Banking coordination and secure fund transfer<\/h2><p>Once all sale contracts were signed and proceeds deposited into our Spanish client account, we arranged secure international transfers to Belgium in full compliance with Spanish anti-money laundering legislation.<\/p><p>Full documentation was provided to banking institutions in both countries, enabling transparent repatriation of funds.<\/p><p>Non-residents managing <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/reduce-your-tax-burden-in-spain\/\">cross-border tax obligations in Spain<\/a> should note that undeclared international transfers can independently trigger AEAT investigations, making proper documentation at every stage essential.<\/p><h2>Outcome: efficient resolution and client satisfaction<\/h2><p>This case demonstrates our firm&#8217;s ability to manage complex international inheritances spanning civil, tax, notarial, and land registry law across multiple jurisdictions.<\/p><p>All assets were transferred or sold in accordance with the family&#8217;s wishes.<\/p><p>Inheritance tax was fully declared and paid with the <a href=\"https:\/\/atv.gva.es\/es\/sucesiones-y-donaciones\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Ag\u00e8ncia Tribut\u00e0ria Valenciana<\/a>.<\/p><p>Property titles were updated, and funds were repatriated transparently and in compliance with all applicable regulations.<\/p><p>For our clients, working with an experienced <strong>international inheritance lawyer<\/strong> in Spain delivered both legal certainty and genuine peace of mind,\u00a0 without ever needing to travel.<\/p><p>Get expert guidance on international inheritances with <a href=\"https:\/\/delaguialuzon.com\/en\/contact\/\">Delagu\u00eda y Luz\u00f3n<\/a>, your trusted <strong>international inheritance lawyer<\/strong> in Spain.<\/p><p>Whether you are dealing with <strong>real estate<\/strong> in Alicante, <strong>IRNR filings<\/strong> with <strong>AEAT<\/strong>, or the <strong>full settlement of a Spanish estate<\/strong>, our team manages every step, in multiple languages and without requiring you to travel.<\/p><div style=\"background-color: #f5f7f5; padding: 24px 28px; border-radius: 8px; border: 2px solid #768f6f; margin: 0 0 32px 0; color: #000;\"><h2 style=\"margin-top: 0; margin-bottom: 14px;\">Need expert guidance on international inheritance law in Spain?<\/h2><p style=\"margin: 0 0 12px 0;\"><a href=\"https:\/\/delaguialuzon.com\/en\/contact\/\">Contact Delagu\u00eda y Luz\u00f3n today<\/a> for tailored advice.<\/p><ul style=\"margin: 0; padding-left: 20px;\"><li>Email: <a href=\"mailto:felix.delaguia@delaguialuzon.com\">felix.delaguia@delaguialuzon.com<\/a><\/li><li>Phone: <a href=\"tel:+34963741657\">+34 963 74 16 57<\/a><\/li><\/ul><\/div>\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  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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\/setting-up-a-business-in-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/07\/starting-a-business-in-spain.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"starting a business in spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/07\/starting-a-business-in-spain.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/07\/starting-a-business-in-spain-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/07\/starting-a-business-in-spain-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span 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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=\"Travel agent showing the tour of the cruise ship\" 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\/law-firm-alcossebre\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" 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srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/09\/law-firm-in-Lliria.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/09\/law-firm-in-Lliria-300x169.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/09\/law-firm-in-Lliria-768x432.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Law firm in Ll\u00edria<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/65-anniversary-delaguia-luzon\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/05\/encuentro-con-fernando-savater-scaled-e1776696151733.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Encuentro con Fernando Savater\" \/><br><span class=\"lwrp-list-link-title-text\">Delagu\u00eda y Luz\u00f3n celebrates its 65th anniversary<\/span><\/a><\/div>                <\/div>\r\n                <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>A case study of an international inheritance lawyer in Spain, showing how the team at Delagu\u00eda y Luz\u00f3n supported a Belgian family with tailored legal and tax advice, guiding them through cross-border inheritance rules, ensuring compliance with Spanish regulations, and optimising their financial outcome throughout the process.<\/p>\n","protected":false},"author":2,"featured_media":16873,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_mbp_gutenberg_autopost":false,"_joinchat":[],"footnotes":""},"categories":[54,52],"tags":[],"class_list":["post-16616","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-living-in-spain","category-tax-legislation"],"permalink_manager":null,"_links":{"self":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/16616","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=16616"}],"version-history":[{"count":57,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/16616\/revisions"}],"predecessor-version":[{"id":29113,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/16616\/revisions\/29113"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media\/16873"}],"wp:attachment":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media?parent=16616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/categories?post=16616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/tags?post=16616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}