{"id":13539,"date":"2025-02-27T15:46:17","date_gmt":"2025-02-27T14:46:17","guid":{"rendered":"https:\/\/delaguialuzon.com\/?p=13539"},"modified":"2026-04-29T22:56:26","modified_gmt":"2026-04-29T20:56:26","slug":"heritages-internationaux-en-espagne","status":"publish","type":"post","link":"https:\/\/delaguialuzon.com\/fr\/blog\/heritages-internationaux-en-espagne\/","title":{"rendered":"R\u00e9glementation applicable pour les h\u00e9ritages internationaux en Espagne"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"13539\" class=\"elementor elementor-13539 elementor-13529\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5960cc9 e-flex e-con-boxed e-con e-parent\" data-id=\"5960cc9\" 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-19e47c0 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"19e47c0\" 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 style=\"background: linear-gradient(135deg, #fff8e1 0%, #ffecb3 100%); border-left: 5px solid #f59e0b; padding: 25px 30px; margin: 20px 0 35px 0; border-radius: 4px; box-shadow: 0 4px 12px rgba(245, 158, 11, 0.15);\">\n<h3 style=\"margin-top: 0; color: #78350f; font-size: 20px; display: flex; align-items: center;\"><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\u26a1\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/26a1.svg\"> L&rsquo;essentiel en 60 secondes<\/h3>\n<ul style=\"margin: 10px 0 0 0; padding-left: 20px; color: #1e3a5f; line-height: 1.8;\">\n<li><strong>R\u00e8glement (UE) 650\/2012<\/strong> : la loi applicable est celle du pays de r\u00e9sidence habituelle du d\u00e9funt, sauf choix expr\u00e8s de la loi nationale dans le testament.<\/li>\n<li><strong>R\u00e9sidents en Espagne<\/strong> : imposition sur l&rsquo;ensemble du patrimoine mondial (worldwide basis) \u00e0 l&rsquo;Impuesto sobre Sucesiones y Donaciones.<\/li>\n<li><strong>Non-r\u00e9sidents<\/strong> : imposition limit\u00e9e aux biens situ\u00e9s en Espagne, avec les m\u00eames abattements autonomiques que les r\u00e9sidents depuis 2014 (arr\u00eat CJUE C-127\/12).<\/li>\n<li><strong>D\u00e9lai de d\u00e9claration<\/strong> : 6 mois \u00e0 compter du d\u00e9c\u00e8s, prorogeable une fois pour 6 mois suppl\u00e9mentaires.<\/li>\n<li><strong>Bar\u00e8me<\/strong> : l&rsquo;ISD oscille entre 7,65 % et 34 %, avec des coefficients multiplicateurs pouvant porter le taux effectif jusqu&rsquo;\u00e0 81,6 %.<\/li>\n<li><strong>Bonifications autonomiques<\/strong> : jusqu&rsquo;\u00e0 99 % de r\u00e9duction \u00e0 Madrid, Andalousie et Communaut\u00e9 Valencienne pour les h\u00e9ritiers directs.<\/li>\n<\/ul>\n<\/div>\n<p><\/p>\n<p><\/p>\n<p>Imaginez Sophie, Fran\u00e7aise install\u00e9e \u00e0 Bruxelles, qui apprend qu&rsquo;elle h\u00e9rite de l&rsquo;appartement de son oncle \u00e0 Valencia \u2014 d\u00e9c\u00e9d\u00e9 sans testament, apr\u00e8s 12 ans pass\u00e9s entre l&rsquo;Espagne et la France.&nbsp;<\/p><p>Quelle loi s&rsquo;applique ?&nbsp;<\/p><p>O\u00f9 d\u00e9clare-t-elle ?&nbsp;<\/p><p>Combien va-t-elle payer ?&nbsp;<\/p><p>Ces trois questions r\u00e9sument \u00e0 elles seules la complexit\u00e9 des <strong>successions internationales en Espagne<\/strong> : un m\u00e9lange de droit europ\u00e9en (R\u00e8glement 650\/2012), de fiscalit\u00e9 espagnole autonomique et de conventions bilat\u00e9rales, o\u00f9 chaque choix fait basculer la note finale de plusieurs dizaines de milliers d&rsquo;euros.<\/p>\n<p><\/p>\n<p><\/p>\n<p>H\u00e9riter en Espagne est rarement une proc\u00e9dure lin\u00e9aire. Entre les <strong>17 Communaut\u00e9s Autonomes<\/strong> qui appliquent chacune leurs propres abattements, la distinction cruciale entre <a title=\"h\u00e9ritage en Espagne pour francophones\" href=\"https:\/\/delaguialuzon.com\/fr\/blog\/heritage-en-espagne\/\">r\u00e9sident fiscal et non-r\u00e9sident<\/a>, le risque de double imposition et les d\u00e9lais serr\u00e9s de l&rsquo;Agencia Tributaria, une succession mal pr\u00e9par\u00e9e peut co\u00fbter jusqu&rsquo;\u00e0 <strong>trois fois plus cher<\/strong> qu&rsquo;une succession anticip\u00e9e.&nbsp;<\/p><p>Voici le cadre complet pour naviguer ce labyrinthe franco-espagnol.<\/p>\n<p><\/p>\n<p><\/p>\n<div style=\"margin: 40px 0; padding: 35px 25px; background: linear-gradient(135deg, #f8fafc 0%, #eff6ff 100%); border-radius: 12px; box-shadow: 0 4px 16px rgba(0, 123, 179, 0.08);\">\n<div style=\"max-width: 420px; margin: 0 auto 45px auto; padding: 22px 20px; background: linear-gradient(135deg, #007BB3 0%, #005a85 100%); border-radius: 10px; color: #ffffff; text-align: center; box-shadow: 0 8px 20px rgba(0, 123, 179, 0.35);\">\n<div style=\"font-size: 13px; color: #cfe7f3; letter-spacing: 0.5px; margin-bottom: 6px;\">SUCCESSION INTERNATIONALE<\/div>\n<div style=\"font-size: 22px; font-weight: bold; margin-bottom: 4px;\">D\u00e9funt r\u00e9sident en Espagne<\/div>\n<div style=\"font-size: 13px; color: #a8d4ea;\">R\u00e8glement (UE) 650\/2012 \u2014 Loi de r\u00e9sidence habituelle<\/div>\n<\/div>\n<div style=\"position: relative; text-align: center; margin-bottom: -20px;\">\n<div style=\"display: inline-block; width: 2px; height: 30px; background: #007BB3;\">&nbsp;<\/div>\n<\/div>\n<div style=\"display: grid; grid-template-columns: repeat(auto-fit, minmax(200px, 1fr)); gap: 18px; margin-bottom: 30px;\">\n<div style=\"background: #ffffff; border: 2px solid #007BB3; border-radius: 10px; padding: 20px; text-align: center; box-shadow: 0 4px 12px rgba(0, 0, 0, 0.05); position: relative;\">\n<div style=\"position: absolute; top: -12px; left: 50%; transform: translateX(-50%); background: #007BB3; color: #ffffff; font-size: 11px; padding: 3px 12px; border-radius: 12px; letter-spacing: 0.5px;\">H\u00c9RITIER R\u00c9SIDENT ES<\/div>\n<div style=\"font-size: 32px; margin: 8px 0 10px 0;\"><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\ud83c\udfe0\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f3e0.svg\"><\/div>\n<div style=\"font-size: 15px; font-weight: bold; color: #1e3a5f; margin-bottom: 4px;\">D\u00e9claration mondiale<\/div>\n<div style=\"font-size: 12px; color: #4a5568; line-height: 1.5;\">Tous les biens mondiaux soumis \u00e0 l&rsquo;ISD espagnol<\/div>\n<\/div>\n<div style=\"background: #ffffff; border: 2px solid #007BB3; border-radius: 10px; padding: 20px; text-align: center; box-shadow: 0 4px 12px rgba(0, 0, 0, 0.05); position: relative;\">\n<div style=\"position: absolute; top: -12px; left: 50%; transform: translateX(-50%); background: #007BB3; color: #ffffff; font-size: 11px; padding: 3px 12px; border-radius: 12px; letter-spacing: 0.5px;\">H\u00c9RITIER UE<\/div>\n<div style=\"font-size: 32px; margin: 8px 0 10px 0;\"><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\ud83c\uddea\ud83c\uddfa\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f1ea-1f1fa.svg\"><\/div>\n<div style=\"font-size: 15px; font-weight: bold; color: #1e3a5f; margin-bottom: 4px;\">Biens espagnols<\/div>\n<div style=\"font-size: 12px; color: #4a5568; line-height: 1.5;\">Abattements autonomiques applicables depuis 2014<\/div>\n<\/div>\n<div style=\"background: #ffffff; border: 2px solid #007BB3; border-radius: 10px; padding: 20px; text-align: center; box-shadow: 0 4px 12px rgba(0, 0, 0, 0.05); position: relative;\">\n<div style=\"position: absolute; top: -12px; left: 50%; transform: translateX(-50%); background: #007BB3; color: #ffffff; font-size: 11px; padding: 3px 12px; border-radius: 12px; letter-spacing: 0.5px;\">H\u00c9RITIER HORS UE<\/div>\n<div style=\"font-size: 32px; margin: 8px 0 10px 0;\"><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\ud83c\udf0d\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f30d.svg\"><\/div>\n<div style=\"font-size: 15px; font-weight: bold; color: #1e3a5f; margin-bottom: 4px;\">Biens espagnols<\/div>\n<div style=\"font-size: 12px; color: #4a5568; line-height: 1.5;\">R\u00e9gime autonomique \u00e9tendu depuis 2018 (STS 242\/2018)<\/div>\n<\/div>\n<div style=\"background: #ffffff; border: 2px solid #007BB3; border-radius: 10px; padding: 20px; text-align: center; box-shadow: 0 4px 12px rgba(0, 0, 0, 0.05); position: relative;\">\n<div style=\"position: absolute; top: -12px; left: 50%; transform: translateX(-50%); background: #007BB3; color: #ffffff; font-size: 11px; padding: 3px 12px; border-radius: 12px; letter-spacing: 0.5px;\">DOUBLE IMPOSITION<\/div>\n<div style=\"font-size: 32px; margin: 8px 0 10px 0;\"><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\u2696\ufe0f\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/2696.svg\"><\/div>\n<div style=\"font-size: 15px; font-weight: bold; color: #1e3a5f; margin-bottom: 4px;\">Convention FR-ES 1963<\/div>\n<div style=\"font-size: 12px; color: #4a5568; line-height: 1.5;\">Cr\u00e9dit d&rsquo;imp\u00f4t pour \u00e9viter la double taxation<\/div>\n<\/div>\n<\/div>\n<div style=\"background: linear-gradient(135deg, #fef3c7 0%, #fde68a 100%); border-left: 4px solid #f59e0b; padding: 18px 22px; border-radius: 6px; text-align: center;\">\n<div style=\"font-size: 13px; color: #78350f; letter-spacing: 0.5px; margin-bottom: 4px;\"><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\u23f1\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/23f1.svg\"> D\u00c9LAI L\u00c9GAL DE D\u00c9CLARATION<\/div>\n<div style=\"font-size: 18px; font-weight: bold; color: #78350f;\">6 mois \u00e0 compter du d\u00e9c\u00e8s<\/div>\n<div style=\"font-size: 13px; color: #92400e; margin-top: 3px;\">Prorogation possible de 6 mois suppl\u00e9mentaires sur demande motiv\u00e9e<\/div>\n<\/div>\n<p style=\"font-size: 12px; color: #64748b; font-style: italic; text-align: center; margin: 18px 0 0 0;\">Cartographie des situations successorales internationales \u2014 Delagu\u00eda &amp; Luz\u00f3n<\/p>\n<\/div>\n<p><\/p>\n<p><\/p>\n<h2>Loi applicable : le R\u00e8glement europ\u00e9en 650\/2012<\/h2>\n<p><\/p>\n<p><\/p>\n<h3>Le principe : la r\u00e9sidence habituelle du d\u00e9funt<\/h3>\n<p><\/p>\n<p><\/p>\n<p>Depuis le 17 ao\u00fbt 2015, le <strong>R\u00e8glement (UE) n\u00b0 650\/2012<\/strong> unifie le droit successoral europ\u00e9en. La r\u00e8gle est simple : la loi applicable \u00e0 l&rsquo;ensemble de la succession est celle du pays o\u00f9 le d\u00e9funt avait sa <strong>r\u00e9sidence habituelle<\/strong> au moment de son d\u00e9c\u00e8s, quelle que soit sa nationalit\u00e9 et ind\u00e9pendamment de la localisation des biens.<\/p>\n<p><\/p>\n<p><\/p>\n<p>Concr\u00e8tement : un retrait\u00e9 fran\u00e7ais install\u00e9 \u00e0 Benidorm depuis 8 ans verra sa succession enti\u00e8re \u2014 maison en Espagne, compte bancaire en France, portefeuille d&rsquo;actions au Luxembourg \u2014 r\u00e9gie par le droit espagnol, sauf volont\u00e9 contraire exprim\u00e9e dans un testament.<\/p>\n<p><\/p>\n<p><\/p>\n<blockquote style=\"background: linear-gradient(135deg, #f0f9ff 0%, #e0f2fe 100%); border-left: 5px solid #007BB3; padding: 25px 30px; margin: 30px 0; box-shadow: 0 4px 12px rgba(0, 123, 179, 0.15); border-radius: 4px; font-style: italic;\">\n<p style=\"margin: 0; font-size: 17px; line-height: 1.7; color: #1e3a5f;\">\u00ab La loi applicable \u00e0 l&rsquo;ensemble d&rsquo;une succession est celle de l&rsquo;\u00c9tat dans lequel le d\u00e9funt avait sa r\u00e9sidence habituelle au moment de son d\u00e9c\u00e8s. \u00bb<\/p>\n<p><cite style=\"display: block; margin-top: 12px; font-size: 14px; color: #4a5568; font-style: normal;\">\u2014 <strong>Article 21.1 du R\u00e8glement (UE) n\u00b0 650\/2012<\/strong>, Journal officiel de l&rsquo;Union europ\u00e9enne<\/cite><\/p>\n<\/blockquote>\n<p><\/p>\n<p><\/p>\n<h3>Les deux exceptions : liens plus \u00e9troits et professio iuris<\/h3>\n<p><\/p>\n<p><\/p>\n<p>Deux temp\u00e9raments importants viennent nuancer cette r\u00e8gle g\u00e9n\u00e9rale :<\/p>\n<p><\/p>\n<p><\/p>\n<ul>\n<li><strong>Les liens manifestement plus \u00e9troits<\/strong> (article 21.2) : si, au regard de l&rsquo;ensemble des circonstances, le d\u00e9funt pr\u00e9sentait des liens plus \u00e9troits avec un autre \u00c9tat que celui de sa r\u00e9sidence habituelle, la loi de ce dernier s&rsquo;applique. Cas typique : un Fran\u00e7ais parti \u00e0 Valencia 18 mois avant son d\u00e9c\u00e8s, avec tout son patrimoine et sa famille rest\u00e9s en France.<\/li>\n<li><strong>La <\/strong><em><strong>professio iuris<\/strong><\/em><strong> (article 22)<\/strong> : toute personne peut, par testament, choisir la loi de l&rsquo;\u00c9tat dont elle poss\u00e8de la nationalit\u00e9 au moment du choix ou au moment du d\u00e9c\u00e8s. Ce choix est opposable aux autorit\u00e9s de tous les \u00c9tats membres et constitue l&rsquo;outil central de planification successorale binationale.<\/li>\n<\/ul>\n<p><\/p>\n<p><\/p>\n<div style=\"overflow-x: auto; margin: 30px 0;\">\n<table style=\"width: 100%; border-collapse: collapse; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, sans-serif;\">\n<thead>\n<tr style=\"background: linear-gradient(135deg, #007BB3 0%, #005a85 100%); color: #ffffff;\">\n<th style=\"padding: 14px; text-align: left; border: 1px solid #005a85;\">Situation<\/th>\n<th style=\"padding: 14px; text-align: left; border: 1px solid #005a85;\">Loi applicable par d\u00e9faut<\/th>\n<th style=\"padding: 14px; text-align: left; border: 1px solid #005a85;\">Effet du choix testamentaire<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background-color: #f8fafc;\">\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\"><strong>Fran\u00e7ais r\u00e9sidant en Espagne depuis 10 ans<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\">Droit espagnol (Code civil + droit foral)<\/td>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\">Peut choisir la loi fran\u00e7aise (quotit\u00e9 disponible + r\u00e9serve)<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\"><strong>Belge ayant r\u00e9sidence entre Bruxelles et Alicante<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\">Analyse du centre d&rsquo;int\u00e9r\u00eats (liens plus \u00e9troits)<\/td>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\">Peut opter pour la loi belge<\/td>\n<\/tr>\n<tr style=\"background-color: #f8fafc;\">\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\"><strong>Espagnol r\u00e9sident en France<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\">Droit fran\u00e7ais<\/td>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\">Peut opter pour la loi espagnole (C\u00f3digo Civil ou droit foral)<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\"><strong>Fran\u00e7ais avec r\u00e9sidence secondaire \u00e0 Valencia<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\">Droit fran\u00e7ais (r\u00e9sidence principale)<\/td>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\">Pas de choix n\u00e9cessaire, mais testament espagnol recommand\u00e9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-size: 12px; color: #64748b; font-style: italic; margin-top: 8px;\">La r\u00e9sidence habituelle s&rsquo;appr\u00e9cie concr\u00e8tement : dur\u00e9e, r\u00e9gularit\u00e9, lien familial, int\u00e9gration sociale, centre des int\u00e9r\u00eats \u00e9conomiques.<\/p>\n<\/div>\n<p><\/p>\n<p><\/p>\n<h2>Fiscalit\u00e9 espagnole des successions internationales<\/h2>\n<p><\/p>\n<p><\/p>\n<p>Attention au pi\u00e8ge : le R\u00e8glement 650\/2012 ne r\u00e9git <strong>que la loi civile<\/strong> de la succession (qui h\u00e9rite, comment se partage-t-on le patrimoine).&nbsp;<\/p><p>La fiscalit\u00e9 suit une logique totalement diff\u00e9rente, dict\u00e9e par la <strong>Ley 29\/1987 del Impuesto sobre Sucesiones y Donaciones (ISD)<\/strong> et ses variantes autonomiques. Il faut donc distinguer trois questions ind\u00e9pendantes :<\/p>\n<p><\/p>\n<p><\/p>\n<ul>\n<li><strong>Quelle loi r\u00e9git le partage ?<\/strong> \u2014 R\u00e8glement 650\/2012.<\/li>\n<li><strong>Quelle loi fiscale s&rsquo;applique et o\u00f9 d\u00e9clarer ?<\/strong> \u2014 Ley 29\/1987 + r\u00e9glementation autonomique.<\/li>\n<li><strong>Comment \u00e9viter la double imposition ?<\/strong> \u2014 Conventions bilat\u00e9rales (France-Espagne de 1963) ou cr\u00e9dit unilat\u00e9ral d&rsquo;imp\u00f4t.<\/li>\n<\/ul>\n<p><\/p>\n<p><\/p>\n<blockquote style=\"background: linear-gradient(135deg, #f0f9ff 0%, #e0f2fe 100%); border-left: 5px solid #007BB3; padding: 25px 30px; margin: 30px 0; box-shadow: 0 4px 12px rgba(0, 123, 179, 0.15); border-radius: 4px; font-style: italic;\">\n<p style=\"margin: 0; font-size: 17px; line-height: 1.7; color: #1e3a5f;\">\u00ab L&rsquo;Impuesto sobre Sucesiones y Donaciones est un imp\u00f4t personnel et progressif qui frappe les acquisitions \u00e0 titre gratuit par les personnes physiques, avec des taux allant de 7,65 % \u00e0 34 % selon la base imposable. \u00bb<\/p>\n<p><cite style=\"display: block; margin-top: 12px; font-size: 14px; color: #4a5568; font-style: normal;\">\u2014 <strong>Article 1 de la Ley 29\/1987 del Impuesto sobre Sucesiones y Donaciones<\/strong><\/cite><\/p>\n<\/blockquote>\n<p><\/p>\n<p><\/p>\n<h3>H\u00e9ritiers r\u00e9sidents fiscaux en Espagne : imposition mondiale<\/h3>\n<p><\/p>\n<p><\/p>\n<p>Un h\u00e9ritier qui a sa r\u00e9sidence fiscale en Espagne (plus de 183 jours par an sur le territoire, ou centre d&rsquo;int\u00e9r\u00eats \u00e9conomiques en Espagne) est soumis \u00e0 l&rsquo;ISD sur <strong>l&rsquo;ensemble du patrimoine h\u00e9rit\u00e9 \u00e0 l&rsquo;\u00e9chelle mondiale<\/strong>, quelle que soit la nationalit\u00e9 du d\u00e9funt ou la localisation des biens.<\/p>\n<p><\/p>\n<p><\/p>\n<ul>\n<li><strong>Biens situ\u00e9s en Espagne<\/strong> : d\u00e9claration et paiement dans la Communaut\u00e9 Autonome o\u00f9 se trouve le bien ou, \u00e0 d\u00e9faut, dans celle de r\u00e9sidence de l&rsquo;h\u00e9ritier.<\/li>\n<li><strong>Biens situ\u00e9s \u00e0 l&rsquo;\u00e9tranger<\/strong> : d\u00e9claration en Espagne, paiement selon le bar\u00e8me autonomique de r\u00e9sidence de l&rsquo;h\u00e9ritier, avec possibilit\u00e9 de d\u00e9duire l&rsquo;imp\u00f4t d\u00e9j\u00e0 pay\u00e9 dans le pays de situation des biens.<\/li>\n<\/ul>\n<p><\/p>\n<p><\/p>\n<h3>H\u00e9ritiers non-r\u00e9sidents : la r\u00e9volution jurisprudentielle de 2014-2018<\/h3>\n<p><\/p>\n<p><\/p>\n<p>Pendant des d\u00e9cennies, les non-r\u00e9sidents \u00e9taient d\u00e9favoris\u00e9s : oblig\u00e9s d&rsquo;appliquer la r\u00e9glementation d&rsquo;\u00c9tat (nettement moins avantageuse) plut\u00f4t que les bonifications autonomiques, ils payaient parfois <strong>10 \u00e0 20 fois plus d&rsquo;imp\u00f4t<\/strong> que des r\u00e9sidents pour un m\u00eame h\u00e9ritage.&nbsp;<\/p><p>Deux d\u00e9cisions ont renvers\u00e9 cette situation :<\/p>\n<p><\/p>\n<p><\/p>\n<ul>\n<li><strong>Arr\u00eat CJUE du 3 septembre 2014 (C-127\/12)<\/strong> : condamne l&rsquo;Espagne pour discrimination envers les r\u00e9sidents d&rsquo;autres \u00c9tats membres de l&rsquo;UE\/EEE. Les non-r\u00e9sidents UE peuvent d\u00e9sormais appliquer la r\u00e9glementation autonomique la plus avantageuse.<\/li>\n<li><strong>Arr\u00eat du Tribunal Supremo 242\/2018 du 19 f\u00e9vrier 2018<\/strong> : \u00e9tend ce principe aux r\u00e9sidents de pays tiers (hors UE\/EEE). Un Canadien, un Suisse ou un Am\u00e9ricain h\u00e9ritant d&rsquo;un bien \u00e0 Valencia b\u00e9n\u00e9ficie d\u00e9sormais des m\u00eames abattements qu&rsquo;un r\u00e9sident espagnol.<\/li>\n<\/ul>\n<p><\/p>\n<p><\/p>\n<blockquote style=\"background: linear-gradient(135deg, #f0f9ff 0%, #e0f2fe 100%); border-left: 5px solid #007BB3; padding: 25px 30px; margin: 30px 0; box-shadow: 0 4px 12px rgba(0, 123, 179, 0.15); border-radius: 4px; font-style: italic;\">\n<p style=\"margin: 0; font-size: 17px; line-height: 1.7; color: #1e3a5f;\">\u00ab Les restrictions aux libert\u00e9s fondamentales de circulation des capitaux ne sauraient \u00eatre justifi\u00e9es par le caract\u00e8re territorial de la fiscalit\u00e9 espagnole. Les non-r\u00e9sidents ont droit aux m\u00eames avantages fiscaux que les r\u00e9sidents. \u00bb<\/p>\n<p><cite style=\"display: block; margin-top: 12px; font-size: 14px; color: #4a5568; font-style: normal;\">\u2014 <a title=\"arr\u00eat CJUE sur la fiscalit\u00e9 successorale des non-r\u00e9sidents\" href=\"https:\/\/delaguialuzon.com\/fr\/blog\/arret-de-la-cour-de-justice\/\"><strong>CJUE, arr\u00eat du 3 septembre 2014, affaire C-127\/12<\/strong><\/a>, Commission europ\u00e9enne c. Royaume d&rsquo;Espagne<\/cite><\/p>\n<\/blockquote>\n<p><\/p>\n<p><\/p>\n<h2>Bar\u00e8me ISD et coefficients multiplicateurs<\/h2>\n<p><\/p>\n<p><\/p>\n<p>Le calcul de l&rsquo;<a title=\"imp\u00f4t sur les successions en Espagne\" href=\"https:\/\/delaguialuzon.com\/fr\/blog\/impot-successions-espagne\/\">Impuesto sobre Sucesiones y Donaciones<\/a> repose sur trois \u00e9tapes cumulatives : application du bar\u00e8me progressif, application du coefficient multiplicateur selon le degr\u00e9 de parent\u00e9 et la fortune pr\u00e9existante de l&rsquo;h\u00e9ritier, puis d\u00e9duction des bonifications autonomiques.<\/p>\n<p><\/p>\n<p><\/p>\n<div style=\"margin: 40px 0;\">\n<div style=\"display: grid; grid-template-columns: repeat(auto-fit, minmax(220px, 1fr)); gap: 20px;\">\n<div style=\"background: linear-gradient(135deg, #007BB3 0%, #005a85 100%); border-radius: 12px; padding: 28px 22px; color: #ffffff; text-align: center; box-shadow: 0 8px 20px rgba(0, 123, 179, 0.25); position: relative; overflow: hidden;\">\n<div style=\"position: absolute; top: -20px; right: -20px; font-size: 100px; opacity: 0.08;\">%<\/div>\n<div style=\"font-size: 42px; font-weight: bold; line-height: 1; margin-bottom: 14px;\">7,65 %<\/div>\n<div style=\"height: 3px; width: 40px; background: #ffffff; margin: 0 auto 14px auto; opacity: 0.4;\">&nbsp;<\/div>\n<div style=\"font-size: 15px; font-weight: 600; margin-bottom: 6px;\">Taux minimum<\/div>\n<div style=\"font-size: 13px; color: #cfe7f3; line-height: 1.5;\">base imposable jusqu&rsquo;\u00e0 7 993 \u20ac<\/div>\n<div style=\"margin-top: 16px; padding-top: 12px; border-top: 1px solid rgba(255, 255, 255, 0.2); font-size: 12px; color: #a8d4ea; letter-spacing: 0.5px;\">BAR\u00c8ME \u00c9TATIQUE<\/div>\n<\/div>\n<div style=\"background: linear-gradient(135deg, #007BB3 0%, #005a85 100%); border-radius: 12px; padding: 28px 22px; color: #ffffff; text-align: center; box-shadow: 0 8px 20px rgba(0, 123, 179, 0.25); position: relative; overflow: hidden;\">\n<div style=\"position: absolute; top: -20px; right: -20px; font-size: 100px; opacity: 0.08;\">\u20ac<\/div>\n<div style=\"font-size: 42px; font-weight: bold; line-height: 1; margin-bottom: 14px;\">34 %<\/div>\n<div style=\"height: 3px; width: 40px; background: #ffffff; margin: 0 auto 14px auto; opacity: 0.4;\">&nbsp;<\/div>\n<div style=\"font-size: 15px; font-weight: 600; margin-bottom: 6px;\">Taux maximum<\/div>\n<div style=\"font-size: 13px; color: #cfe7f3; line-height: 1.5;\">base imposable &gt; 797 555 \u20ac<\/div>\n<div style=\"margin-top: 16px; padding-top: 12px; border-top: 1px solid rgba(255, 255, 255, 0.2); font-size: 12px; color: #a8d4ea; letter-spacing: 0.5px;\">AVANT COEFFICIENT<\/div>\n<\/div>\n<div style=\"background: linear-gradient(135deg, #007BB3 0%, #005a85 100%); border-radius: 12px; padding: 28px 22px; color: #ffffff; text-align: center; box-shadow: 0 8px 20px rgba(0, 123, 179, 0.25); position: relative; overflow: hidden;\">\n<div style=\"position: absolute; top: -20px; right: -20px; font-size: 100px; opacity: 0.08;\">\u00d7<\/div>\n<div style=\"font-size: 42px; font-weight: bold; line-height: 1; margin-bottom: 14px;\">2,4<\/div>\n<div style=\"height: 3px; width: 40px; background: #ffffff; margin: 0 auto 14px auto; opacity: 0.4;\">&nbsp;<\/div>\n<div style=\"font-size: 15px; font-weight: 600; margin-bottom: 6px;\">Coefficient max<\/div>\n<div style=\"font-size: 13px; color: #cfe7f3; line-height: 1.5;\">h\u00e9ritier non apparent\u00e9, fortune &gt; 4 M\u20ac<\/div>\n<div style=\"margin-top: 16px; padding-top: 12px; border-top: 1px solid rgba(255, 255, 255, 0.2); font-size: 12px; color: #a8d4ea; letter-spacing: 0.5px;\">TAUX EFFECTIF JUSQU&rsquo;\u00c0 81,6 %<\/div>\n<\/div>\n<div style=\"background: linear-gradient(135deg, #059669 0%, #047857 100%); border-radius: 12px; padding: 28px 22px; color: #ffffff; text-align: center; box-shadow: 0 8px 20px rgba(5, 150, 105, 0.25); position: relative; overflow: hidden;\">\n<div style=\"position: absolute; top: -20px; right: -20px; font-size: 100px; opacity: 0.08;\">\u2713<\/div>\n<div style=\"font-size: 42px; font-weight: bold; line-height: 1; margin-bottom: 14px;\">99 %<\/div>\n<div style=\"height: 3px; width: 40px; background: #ffffff; margin: 0 auto 14px auto; opacity: 0.4;\">&nbsp;<\/div>\n<div style=\"font-size: 15px; font-weight: 600; margin-bottom: 6px;\">Bonification max<\/div>\n<div style=\"font-size: 13px; color: #d1fae5; line-height: 1.5;\">Madrid, Andalousie, CV pour descendants<\/div>\n<div style=\"margin-top: 16px; padding-top: 12px; border-top: 1px solid rgba(255, 255, 255, 0.2); font-size: 12px; color: #a7f3d0; letter-spacing: 0.5px;\">GROUPES I ET II<\/div>\n<\/div>\n<\/div>\n<p style=\"font-size: 13px; color: #64748b; font-style: italic; text-align: center; margin-top: 18px;\">Les quatre param\u00e8tres qui d\u00e9terminent la facture finale de l&rsquo;ISD<\/p>\n<\/div>\n<p><\/p>\n<p><\/p>\n<h3>Les quatre groupes de parent\u00e9<\/h3>\n<p><\/p>\n<p><\/p>\n<div style=\"overflow-x: auto; margin: 25px 0;\">\n<table style=\"width: 100%; border-collapse: collapse; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, sans-serif;\">\n<thead>\n<tr style=\"background: linear-gradient(135deg, #007BB3 0%, #005a85 100%); color: #ffffff;\">\n<th style=\"padding: 14px; text-align: left; border: 1px solid #005a85;\">Groupe<\/th>\n<th style=\"padding: 14px; text-align: left; border: 1px solid #005a85;\">Lien avec le d\u00e9funt<\/th>\n<th style=\"padding: 14px; text-align: center; border: 1px solid #005a85;\">Abattement \u00e9tatique<\/th>\n<th style=\"padding: 14px; text-align: center; border: 1px solid #005a85;\">Coefficient<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background-color: #f8fafc;\">\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\"><strong>Groupe I<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\">Descendants et adopt\u00e9s de moins de 21 ans<\/td>\n<td style=\"padding: 12px; text-align: center; border: 1px solid #cbd5e0;\">15 956,87 \u20ac + majoration<\/td>\n<td style=\"padding: 12px; text-align: center; border: 1px solid #cbd5e0; color: #059669; font-weight: bold;\">1,0000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\"><strong>Groupe II<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\">Descendants \u2265 21 ans, conjoint, ascendants<\/td>\n<td style=\"padding: 12px; text-align: center; border: 1px solid #cbd5e0;\">15 956,87 \u20ac<\/td>\n<td style=\"padding: 12px; text-align: center; border: 1px solid #cbd5e0; color: #059669; font-weight: bold;\">1,0000<\/td>\n<\/tr>\n<tr style=\"background-color: #f8fafc;\">\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\"><strong>Groupe III<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\">Fr\u00e8res, s\u0153urs, neveux, oncles, tantes<\/td>\n<td style=\"padding: 12px; text-align: center; border: 1px solid #cbd5e0;\">7 993,46 \u20ac<\/td>\n<td style=\"padding: 12px; text-align: center; border: 1px solid #cbd5e0; color: #d97706; font-weight: bold;\">1,5882<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\"><strong>Groupe IV<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\">Cousins, parents \u00e9loign\u00e9s, non-parents<\/td>\n<td style=\"padding: 12px; text-align: center; border: 1px solid #cbd5e0;\">Aucun<\/td>\n<td style=\"padding: 12px; text-align: center; border: 1px solid #cbd5e0; color: #dc2626; font-weight: bold;\">2,0000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-size: 12px; color: #64748b; font-style: italic; margin-top: 8px;\">Abattements \u00e9tatiques \u2014 les Communaut\u00e9s Autonomes peuvent am\u00e9liorer ces montants mais pas les r\u00e9duire.<\/p>\n<\/div>\n<p><\/p>\n<p><\/p>\n<h2>L&rsquo;impact majeur de la Communaut\u00e9 Autonome<\/h2>\n<p><\/p>\n<p><\/p>\n<p>C&rsquo;est LE param\u00e8tre qui fait exploser ou dispara\u00eetre la facture. Deux h\u00e9ritiers en situation identique peuvent payer <strong>70 000 \u20ac \u00e0 Madrid ou 35 \u20ac \u00e0 Valencia<\/strong>, selon la Communaut\u00e9 Autonome comp\u00e9tente. Voici les principales zones d&rsquo;int\u00e9r\u00eat pour les francophones :<\/p>\n<p><\/p>\n<p><\/p>\n<div style=\"overflow-x: auto; margin: 25px 0;\">\n<table style=\"width: 100%; border-collapse: collapse; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, sans-serif;\">\n<thead>\n<tr style=\"background: linear-gradient(135deg, #007BB3 0%, #005a85 100%); color: #ffffff;\">\n<th style=\"padding: 14px; text-align: left; border: 1px solid #005a85;\">Communaut\u00e9 Autonome<\/th>\n<th style=\"padding: 14px; text-align: center; border: 1px solid #005a85;\">Bonification groupes I-II<\/th>\n<th style=\"padding: 14px; text-align: center; border: 1px solid #005a85;\">Bonification groupe III<\/th>\n<th style=\"padding: 14px; text-align: left; border: 1px solid #005a85;\">Particularit\u00e9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background-color: #f8fafc;\">\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\"><strong>Madrid<\/strong><\/td>\n<td style=\"padding: 12px; text-align: center; border: 1px solid #cbd5e0; color: #059669; font-weight: bold;\">99 %<\/td>\n<td style=\"padding: 12px; text-align: center; border: 1px solid #cbd5e0; color: #059669; font-weight: bold;\">25 %<\/td>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\">Quasi-suppression de l&rsquo;ISD entre parents directs<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\"><strong>Andalousie<\/strong><\/td>\n<td style=\"padding: 12px; text-align: center; border: 1px solid #cbd5e0; color: #059669; font-weight: bold;\">99 %<\/td>\n<td style=\"padding: 12px; text-align: center; border: 1px solid #cbd5e0; color: #4a5568;\">\u2014<\/td>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\">R\u00e9forme 2019 : suppression quasi-totale<\/td>\n<\/tr>\n<tr style=\"background-color: #f8fafc;\">\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\"><strong>Communaut\u00e9 Valencienne<\/strong><\/td>\n<td style=\"padding: 12px; text-align: center; border: 1px solid #cbd5e0; color: #059669; font-weight: bold;\">99 %<\/td>\n<td style=\"padding: 12px; text-align: center; border: 1px solid #cbd5e0; color: #4a5568;\">\u2014<\/td>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\">R\u00e9forme 2023 : bonification \u00e9tendue<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\"><strong>Catalogne<\/strong><\/td>\n<td style=\"padding: 12px; text-align: center; border: 1px solid #cbd5e0; color: #d97706; font-weight: bold;\">Variable<\/td>\n<td style=\"padding: 12px; text-align: center; border: 1px solid #cbd5e0; color: #4a5568;\">\u2014<\/td>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\">Bonification d\u00e9gressive selon base imposable<\/td>\n<\/tr>\n<tr style=\"background-color: #f8fafc;\">\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\"><strong>Asturies<\/strong><\/td>\n<td style=\"padding: 12px; text-align: center; border: 1px solid #cbd5e0; color: #dc2626; font-weight: bold;\">Aucune<\/td>\n<td style=\"padding: 12px; text-align: center; border: 1px solid #cbd5e0; color: #dc2626; font-weight: bold;\">Aucune<\/td>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\">Application du bar\u00e8me \u00e9tatique strict<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\"><strong>\u00celes Bal\u00e9ares<\/strong><\/td>\n<td style=\"padding: 12px; text-align: center; border: 1px solid #cbd5e0; color: #059669; font-weight: bold;\">100 %<\/td>\n<td style=\"padding: 12px; text-align: center; border: 1px solid #cbd5e0; color: #4a5568;\">\u2014<\/td>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\">R\u00e9forme 2023 : exon\u00e9ration totale groupes I-II<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-size: 12px; color: #64748b; font-style: italic; margin-top: 8px;\">Donn\u00e9es 2025. Les r\u00e9glementations autonomiques \u00e9voluent fr\u00e9quemment \u2014 v\u00e9rifier avant toute op\u00e9ration. Voir notre analyse des <a href=\"https:\/\/delaguialuzon.com\/fr\/blog\/successions-donations-changements-valencia\/\">changements en Communaut\u00e9 Valencienne<\/a>.<\/p>\n<\/div>\n<p><\/p>\n<p><\/p>\n<h2>La convention franco-espagnole sur les successions<\/h2>\n<p><\/p>\n<p><\/p>\n<p>La <strong>convention entre la France et l&rsquo;Espagne du 8 janvier 1963<\/strong> (en vigueur depuis 1965) encadre la r\u00e9partition du droit d&rsquo;imposer entre les deux \u00c9tats. Le principe directeur : \u00e9viter que le m\u00eame patrimoine soit tax\u00e9 deux fois. Les r\u00e8gles cl\u00e9s :<\/p>\n<p><\/p>\n<p><\/p>\n<ul>\n<li><strong>Biens immobiliers<\/strong> : imposables dans l&rsquo;\u00c9tat o\u00f9 ils sont situ\u00e9s (<em>lex rei sitae<\/em>). Un appartement \u00e0 Valencia = imposition espagnole, quelle que soit la r\u00e9sidence de l&rsquo;h\u00e9ritier.<\/li>\n<li><strong>Biens mobiliers<\/strong> : imposables dans l&rsquo;\u00c9tat de r\u00e9sidence du d\u00e9funt.<\/li>\n<li><strong>Actions et parts sociales<\/strong> : en principe imposables dans l&rsquo;\u00c9tat de r\u00e9sidence du d\u00e9funt, sauf soci\u00e9t\u00e9s \u00e0 pr\u00e9pond\u00e9rance immobili\u00e8re.<\/li>\n<li><strong>M\u00e9canisme d&rsquo;\u00e9limination de la double imposition<\/strong> : l&rsquo;\u00c9tat de r\u00e9sidence de l&rsquo;h\u00e9ritier accorde un cr\u00e9dit d&rsquo;imp\u00f4t \u00e9gal \u00e0 l&rsquo;imp\u00f4t pay\u00e9 dans l&rsquo;autre \u00c9tat, plafonn\u00e9 au montant de son propre imp\u00f4t sur les m\u00eames biens.<\/li>\n<\/ul>\n<p><\/p>\n<p><\/p>\n<blockquote style=\"background: linear-gradient(135deg, #f0f9ff 0%, #e0f2fe 100%); border-left: 5px solid #007BB3; padding: 25px 30px; margin: 30px 0; box-shadow: 0 4px 12px rgba(0, 123, 179, 0.15); border-radius: 4px; font-style: italic;\">\n<p style=\"margin: 0; font-size: 17px; line-height: 1.7; color: #1e3a5f;\">\u00ab L&rsquo;Espagne n&rsquo;a conclu que trois conventions bilat\u00e9rales sp\u00e9cifiques en mati\u00e8re successorale : avec la France (1963), la Gr\u00e8ce (1919) et la Su\u00e8de (1963). Pour tous les autres pays, seule la d\u00e9duction unilat\u00e9rale de l&rsquo;article 23 de la Ley 29\/1987 permet d&rsquo;\u00e9viter la double imposition. \u00bb<\/p>\n<p><cite style=\"display: block; margin-top: 12px; font-size: 14px; color: #4a5568; font-style: normal;\">\u2014 <strong>Agencia Tributaria, Manual de Impuesto sobre Sucesiones y Donaciones<\/strong><\/cite><\/p>\n<\/blockquote>\n<p><\/p>\n<p><\/p>\n<h2>Planification successorale : strat\u00e9gies efficaces<\/h2>\n<p><\/p>\n<p><\/p>\n<p>Une succession anticip\u00e9e permet de diviser la facture fiscale par deux, trois ou plus.&nbsp;<\/p><p>Quatre leviers principaux \u00e0 activer selon la situation :<\/p>\n<p><\/p>\n<p><\/p>\n<h3>Le testament international ou binational<\/h3>\n<p><\/p>\n<p><\/p>\n<ul>\n<li><strong>Testament unique avec professio iuris<\/strong> : un seul acte notari\u00e9 espagnol choisissant la loi nationale, couvrant l&rsquo;ensemble du patrimoine mondial. Solution pr\u00e9f\u00e9r\u00e9e pour simplifier la gestion post-mortem.<\/li>\n<li><strong>Testaments distincts coordonn\u00e9s<\/strong> : un testament par pays pour les biens qui y sont situ\u00e9s, avec clause de non-r\u00e9vocation mutuelle. Plus souple mais exige une r\u00e9daction rigoureuse pour \u00e9viter les contradictions.<\/li>\n<\/ul>\n<p><\/p>\n<p><\/p>\n<h3>La donation en ligne directe<\/h3>\n<p><\/p>\n<p><\/p>\n<p>Transf\u00e9rer des biens de son vivant permet de figer la valeur fiscale et de b\u00e9n\u00e9ficier de bonifications souvent plus g\u00e9n\u00e9reuses que sur l&rsquo;h\u00e9ritage. \u00c0 Valencia, la donation entre parents et enfants b\u00e9n\u00e9ficie d&rsquo;un abattement de 100 000 \u20ac et d&rsquo;une bonification de 99 %. Voir notre analyse d\u00e9taill\u00e9e des <a title=\"frais de donation d'un bien immobilier en Espagne\" href=\"https:\/\/delaguialuzon.com\/fr\/blog\/frais-donation-immobilier-espagne\/\">frais de donation immobili\u00e8re<\/a>.<\/p>\n<p><\/p>\n<p><\/p>\n<h3>La structure holding familiale<\/h3>\n<p><\/p>\n<p><\/p>\n<p>Pour les patrimoines sup\u00e9rieurs \u00e0 500 000 \u20ac, loger les actifs dans une <a title=\"constituer une soci\u00e9t\u00e9 holding en Espagne\" href=\"https:\/\/delaguialuzon.com\/fr\/blog\/constituer-societe-holding-en-espagne\/\">soci\u00e9t\u00e9 holding espagnole<\/a> qualifi\u00e9e d&rsquo;<em>empresa familiar<\/em> ouvre droit \u00e0 la r\u00e9duction de 95 % de l&rsquo;article 20.2.c de la Ley 29\/1987, applicable dans toutes les Communaut\u00e9s Autonomes et cumulable avec les bonifications locales.<\/p>\n<p><\/p>\n<p><\/p>\n<h3>L&rsquo;assurance-vie binationale<\/h3>\n<p><\/p>\n<p><\/p>\n<p>Instrument m\u00e9connu en Espagne mais redoutablement efficace : une assurance-vie souscrite en France avant 70 ans b\u00e9n\u00e9ficie d&rsquo;un abattement de 152 500 \u20ac par b\u00e9n\u00e9ficiaire (article 990 I du CGI fran\u00e7ais), et peut, selon la structure de l&rsquo;ISD en Espagne, \u00e9chapper \u00e0 l&rsquo;imposition espagnole si le capital vers\u00e9 au b\u00e9n\u00e9ficiaire transite hors patrimoine successoral.<\/p>\n<p><\/p>\n<p><\/p>\n<h2>Proc\u00e9dure : les \u00e9tapes de la d\u00e9claration successorale<\/h2>\n<p><\/p>\n<p><\/p>\n<div style=\"margin: 40px 0; background: linear-gradient(135deg, #f8fafc 0%, #eff6ff 100%); border-radius: 12px; padding: 35px 25px; box-shadow: 0 4px 16px rgba(0, 123, 179, 0.08);\">\n<h4 style=\"text-align: center; color: #1e3a5f; margin: 0 0 30px 0; font-size: 20px; font-weight: bold;\">Chronologie d&rsquo;une succession internationale en Espagne<\/h4>\n<div style=\"display: grid; grid-template-columns: repeat(auto-fit, minmax(180px, 1fr)); gap: 16px; margin-bottom: 35px;\">\n<div style=\"background: #ffffff; border-radius: 10px; padding: 22px 18px; text-align: center; box-shadow: 0 4px 12px rgba(0, 0, 0, 0.06); border-top: 4px solid #007BB3;\">\n<div style=\"display: inline-flex; align-items: center; justify-content: center; width: 42px; height: 42px; background: linear-gradient(135deg, #007BB3 0%, #005a85 100%); color: #ffffff; border-radius: 50%; font-size: 18px; font-weight: bold; margin-bottom: 12px; box-shadow: 0 4px 10px rgba(0, 123, 179, 0.3);\">1<\/div>\n<div style=\"font-size: 15px; font-weight: bold; color: #1e3a5f; margin-bottom: 6px;\">Certificat de d\u00e9c\u00e8s<\/div>\n<div style=\"font-size: 12px; color: #64748b; line-height: 1.5;\">Registre civil espagnol + certificat de derni\u00e8res volont\u00e9s<\/div>\n<div style=\"margin-top: 10px; padding-top: 10px; border-top: 1px dashed #cbd5e0; font-size: 11px; color: #007bb3; font-weight: 600;\"><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\u23f1\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/23f1.svg\"> J+15<\/div>\n<\/div>\n<div style=\"background: #ffffff; border-radius: 10px; padding: 22px 18px; text-align: center; box-shadow: 0 4px 12px rgba(0, 0, 0, 0.06); border-top: 4px solid #007BB3;\">\n<div style=\"display: inline-flex; align-items: center; justify-content: center; width: 42px; height: 42px; background: linear-gradient(135deg, #007BB3 0%, #005a85 100%); color: #ffffff; border-radius: 50%; font-size: 18px; font-weight: bold; margin-bottom: 12px; box-shadow: 0 4px 10px rgba(0, 123, 179, 0.3);\">2<\/div>\n<div style=\"font-size: 15px; font-weight: bold; color: #1e3a5f; margin-bottom: 6px;\">NIE h\u00e9ritiers<\/div>\n<div style=\"font-size: 12px; color: #64748b; line-height: 1.5;\">Obligatoire pour toute d\u00e9marche fiscale<\/div>\n<div style=\"margin-top: 10px; padding-top: 10px; border-top: 1px dashed #cbd5e0; font-size: 11px; color: #007bb3; font-weight: 600;\"><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\u23f1\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/23f1.svg\"> 1-2 semaines<\/div>\n<\/div>\n<div style=\"background: #ffffff; border-radius: 10px; padding: 22px 18px; text-align: center; box-shadow: 0 4px 12px rgba(0, 0, 0, 0.06); border-top: 4px solid #007BB3;\">\n<div style=\"display: inline-flex; align-items: center; justify-content: center; width: 42px; height: 42px; background: linear-gradient(135deg, #007BB3 0%, #005a85 100%); color: #ffffff; border-radius: 50%; font-size: 18px; font-weight: bold; margin-bottom: 12px; box-shadow: 0 4px 10px rgba(0, 123, 179, 0.3);\">3<\/div>\n<div style=\"font-size: 15px; font-weight: bold; color: #1e3a5f; margin-bottom: 6px;\">Inventaire<\/div>\n<div style=\"font-size: 12px; color: #64748b; line-height: 1.5;\">\u00c9valuation des biens, dettes et charges<\/div>\n<div style=\"margin-top: 10px; padding-top: 10px; border-top: 1px dashed #cbd5e0; font-size: 11px; color: #007bb3; font-weight: 600;\"><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\u23f1\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/23f1.svg\"> 1-2 mois<\/div>\n<\/div>\n<div style=\"background: #ffffff; border-radius: 10px; padding: 22px 18px; text-align: center; box-shadow: 0 4px 12px rgba(0, 0, 0, 0.06); border-top: 4px solid #007BB3;\">\n<div style=\"display: inline-flex; align-items: center; justify-content: center; width: 42px; height: 42px; background: linear-gradient(135deg, #007BB3 0%, #005a85 100%); color: #ffffff; border-radius: 50%; font-size: 18px; font-weight: bold; margin-bottom: 12px; box-shadow: 0 4px 10px rgba(0, 123, 179, 0.3);\">4<\/div>\n<div style=\"font-size: 15px; font-weight: bold; color: #1e3a5f; margin-bottom: 6px;\">Acte notari\u00e9<\/div>\n<div style=\"font-size: 12px; color: #64748b; line-height: 1.5;\">Acceptation et partage devant notaire<\/div>\n<div style=\"margin-top: 10px; padding-top: 10px; border-top: 1px dashed #cbd5e0; font-size: 11px; color: #007bb3; font-weight: 600;\"><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\u23f1\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/23f1.svg\"> 1 mois<\/div>\n<\/div>\n<div style=\"background: #ffffff; border-radius: 10px; padding: 22px 18px; text-align: center; box-shadow: 0 4px 12px rgba(0, 0, 0, 0.06); border-top: 4px solid #f59e0b;\">\n<div style=\"display: inline-flex; align-items: center; justify-content: center; width: 42px; height: 42px; background: linear-gradient(135deg, #f59e0b 0%, #d97706 100%); color: #ffffff; border-radius: 50%; font-size: 18px; font-weight: bold; margin-bottom: 12px; box-shadow: 0 4px 10px rgba(245, 158, 11, 0.3);\">5<\/div>\n<div style=\"font-size: 15px; font-weight: bold; color: #1e3a5f; margin-bottom: 6px;\">Modelo 650<\/div>\n<div style=\"font-size: 12px; color: #64748b; line-height: 1.5;\">D\u00e9claration et paiement de l&rsquo;ISD<\/div>\n<div style=\"margin-top: 10px; padding-top: 10px; border-top: 1px dashed #cbd5e0; font-size: 11px; color: #d97706; font-weight: 600;\"><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\u23f1\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/23f1.svg\"> D\u00c9LAI 6 MOIS<\/div>\n<\/div>\n<\/div>\n<div style=\"background: #ffffff; border-radius: 10px; padding: 28px 25px; box-shadow: 0 4px 12px rgba(0, 0, 0, 0.06);\">\n<div style=\"text-align: center; padding-bottom: 20px; border-bottom: 2px solid #e2e8f0; margin-bottom: 22px;\">\n<div style=\"font-size: 13px; color: #64748b; letter-spacing: 0.5px; margin-bottom: 6px;\"><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\ud83d\udcc5\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f4c5.svg\"> CALENDRIER TOTAL<\/div>\n<div style=\"font-size: 26px; font-weight: bold; color: #1e3a5f;\">4 \u00e0 8 mois en moyenne<\/div>\n<\/div>\n<div style=\"display: grid; grid-template-columns: repeat(auto-fit, minmax(240px, 1fr)); gap: 14px; margin-bottom: 22px;\">\n<div style=\"display: flex; justify-content: space-between; align-items: center; padding: 10px 14px; background: #f8fafc; border-radius: 6px; border-left: 3px solid #007BB3;\"><span style=\"font-size: 14px; color: #4a5568;\">Certificats officiels<\/span><br><span style=\"font-size: 14px; font-weight: bold; color: #1e3a5f;\">50 \u2013 150 \u20ac<\/span><\/div>\n<div style=\"display: flex; justify-content: space-between; align-items: center; padding: 10px 14px; background: #f8fafc; border-radius: 6px; border-left: 3px solid #007BB3;\"><span style=\"font-size: 14px; color: #4a5568;\">Notaire (acte de succession)<\/span><br><span style=\"font-size: 14px; font-weight: bold; color: #1e3a5f;\">600 \u2013 2 500 \u20ac<\/span><\/div>\n<div style=\"display: flex; justify-content: space-between; align-items: center; padding: 10px 14px; background: #f8fafc; border-radius: 6px; border-left: 3px solid #007BB3;\"><span style=\"font-size: 14px; color: #4a5568;\">Registre de la propri\u00e9t\u00e9<\/span><br><span style=\"font-size: 14px; font-weight: bold; color: #1e3a5f;\">400 \u2013 1 500 \u20ac<\/span><\/div>\n<div style=\"display: flex; justify-content: space-between; align-items: center; padding: 10px 14px; background: #f8fafc; border-radius: 6px; border-left: 3px solid #007BB3;\"><span style=\"font-size: 14px; color: #4a5568;\">Traductions asserment\u00e9es<\/span><br><span style=\"font-size: 14px; font-weight: bold; color: #1e3a5f;\">300 \u2013 800 \u20ac<\/span><\/div>\n<div style=\"display: flex; justify-content: space-between; align-items: center; padding: 10px 14px; background: #f8fafc; border-radius: 6px; border-left: 3px solid #007BB3;\"><span style=\"font-size: 14px; color: #4a5568;\">Plus-value municipale<\/span><br><span style=\"font-size: 14px; font-weight: bold; color: #1e3a5f;\">Variable<\/span><\/div>\n<div style=\"display: flex; justify-content: space-between; align-items: center; padding: 10px 14px; background: #fffbeb; border-radius: 6px; border-left: 3px solid #f59e0b;\"><span style=\"font-size: 14px; color: #78350f;\">Honoraires avocat\/gestor<\/span><br><span style=\"font-size: 14px; font-weight: bold; color: #78350f;\">1 500 \u2013 5 000 \u20ac<\/span><\/div>\n<\/div>\n<div style=\"background: linear-gradient(135deg, #007BB3 0%, #005a85 100%); color: #ffffff; text-align: center; padding: 18px 20px; border-radius: 8px; box-shadow: 0 4px 12px rgba(0, 123, 179, 0.25);\">\n<div style=\"font-size: 13px; color: #cfe7f3; letter-spacing: 0.5px; margin-bottom: 4px;\"><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\ud83d\udcb0\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f4b0.svg\"> FRAIS ADMINISTRATIFS TOTAUX<\/div>\n<div style=\"font-size: 26px; font-weight: bold;\">3 000 \u20ac \u2013 10 000 \u20ac<\/div>\n<div style=\"font-size: 12px; color: #a8d4ea; margin-top: 4px;\">hors ISD et plus-value municipale<\/div>\n<\/div>\n<\/div>\n<p style=\"font-size: 12px; color: #64748b; font-style: italic; text-align: center; margin: 18px 0 0 0;\">\u00c9tapes, d\u00e9lais et co\u00fbts administratifs d&rsquo;une succession internationale en Espagne<\/p>\n<\/div>\n<p><\/p>\n<p><\/p>\n<h2>Options des h\u00e9ritiers : accepter, limiter ou renoncer<\/h2>\n<p><\/p>\n<p><\/p>\n<p>Une fois la succession ouverte, les h\u00e9ritiers disposent de trois choix encadr\u00e9s par le Code civil espagnol :<\/p>\n<p><\/p>\n<p><\/p>\n<div style=\"overflow-x: auto; margin: 25px 0;\">\n<table style=\"width: 100%; border-collapse: collapse; font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, sans-serif;\">\n<thead>\n<tr style=\"background: linear-gradient(135deg, #007BB3 0%, #005a85 100%); color: #ffffff;\">\n<th style=\"padding: 14px; text-align: left; border: 1px solid #005a85;\">Option<\/th>\n<th style=\"padding: 14px; text-align: left; border: 1px solid #005a85;\">Effet juridique<\/th>\n<th style=\"padding: 14px; text-align: left; border: 1px solid #005a85;\">Quand l&rsquo;envisager<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background-color: #f8fafc;\">\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\"><strong>Acceptation pure et simple<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\">L&rsquo;h\u00e9ritier re\u00e7oit biens et dettes, et r\u00e9pond des dettes sur son patrimoine personnel<\/td>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\">Succession clairement b\u00e9n\u00e9ficiaire, patrimoine connu et ma\u00eetris\u00e9<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\"><strong>Acceptation \u00e0 b\u00e9n\u00e9fice d&rsquo;inventaire<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\">Responsabilit\u00e9 limit\u00e9e aux biens re\u00e7us (<em>ultra vires<\/em>)<\/td>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\">Succession au patrimoine incertain ou endettement potentiel<\/td>\n<\/tr>\n<tr style=\"background-color: #f8fafc;\">\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\"><strong>Renonciation<\/strong><\/td>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\">Aucun droit ni obligation, biens d\u00e9volus aux h\u00e9ritiers suivants<\/td>\n<td style=\"padding: 12px; border: 1px solid #cbd5e0;\">Succession d\u00e9ficitaire ou conflits familiaux r\u00e9dhibitoires<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-size: 12px; color: #64748b; font-style: italic; margin-top: 8px;\">Choix irr\u00e9vocable formalis\u00e9 devant notaire espagnol. La renonciation ne peut pas \u00eatre partielle.<\/p>\n<\/div>\n<p><\/p>\n<p><\/p>\n<h2>Foire aux questions (FAQ)<\/h2>\n<p><\/p>\n<p><\/p>\n<h3>Quel d\u00e9lai pour d\u00e9clarer une succession en Espagne ?<\/h3>\n<p><\/p>\n<p><\/p>\n<p>Le d\u00e9lai l\u00e9gal est de <strong>6 mois \u00e0 compter du d\u00e9c\u00e8s<\/strong>, prorogeable une fois pour 6 mois suppl\u00e9mentaires sur demande motiv\u00e9e aupr\u00e8s de l&rsquo;administration fiscale de la Communaut\u00e9 Autonome comp\u00e9tente. La demande de prorogation doit \u00eatre d\u00e9pos\u00e9e avant la fin du 5e mois. Pass\u00e9 le d\u00e9lai sans d\u00e9claration, des majorations de retard de 5 \u00e0 20 % s&rsquo;appliquent, auxquelles s&rsquo;ajoutent des int\u00e9r\u00eats de retard.<\/p>\n<p><\/p>\n<p><\/p>\n<h3>Un h\u00e9ritier fran\u00e7ais paye-t-il l&rsquo;imp\u00f4t deux fois ?<\/h3>\n<p><\/p>\n<p><\/p>\n<p>Non, gr\u00e2ce \u00e0 la convention franco-espagnole du 8 janvier 1963. Pour les biens immobiliers, l&rsquo;imposition se fait exclusivement dans l&rsquo;\u00c9tat o\u00f9 le bien est situ\u00e9. Pour les biens mobiliers, seul l&rsquo;\u00c9tat de r\u00e9sidence du d\u00e9funt impose. Dans les rares cas de chevauchement, la France accorde un cr\u00e9dit d&rsquo;imp\u00f4t \u00e9gal \u00e0 l&rsquo;ISD espagnol, plafonn\u00e9 au montant de son propre droit de succession sur les m\u00eames biens.<\/p>\n<p><\/p>\n<p><\/p>\n<h3>Comment les non-r\u00e9sidents UE sont-ils impos\u00e9s depuis l&rsquo;arr\u00eat CJUE 2014 ?<\/h3>\n<p><\/p>\n<p><\/p>\n<p>Depuis l&rsquo;arr\u00eat C-127\/12 du 3 septembre 2014, les h\u00e9ritiers r\u00e9sidant dans un autre \u00c9tat membre de l&rsquo;UE ou de l&rsquo;EEE peuvent appliquer la <a title=\"arr\u00eat de la Cour de justice de l'Union europ\u00e9enne sur les droits de succession\" href=\"https:\/\/delaguialuzon.com\/fr\/blog\/arret-de-la-cour-de-justice\/\">r\u00e9glementation autonomique<\/a> la plus avantageuse \u2014 celle de la Communaut\u00e9 o\u00f9 se trouvent les biens h\u00e9rit\u00e9s, ou celle du lieu de r\u00e9sidence habituelle du d\u00e9funt. Cette jurisprudence a \u00e9t\u00e9 \u00e9tendue aux pays tiers par l&rsquo;arr\u00eat du Tribunal Supremo 242\/2018.<\/p>\n<p><\/p>\n<p><\/p>\n<h3>Faut-il r\u00e9diger un testament espagnol si on a d\u00e9j\u00e0 un testament fran\u00e7ais ?<\/h3>\n<p><\/p>\n<p><\/p>\n<p>Ce n&rsquo;est pas obligatoire, mais fortement recommand\u00e9 d\u00e8s que des biens sont situ\u00e9s en Espagne. Un testament espagnol simplifie consid\u00e9rablement les d\u00e9marches post-mortem : inscription au Registre Central des Derni\u00e8res Volont\u00e9s, absence d&rsquo;apostille, de traduction asserment\u00e9e et d&rsquo;expertise sur la loi \u00e9trang\u00e8re. Co\u00fbt moyen devant notaire espagnol : 50 \u00e0 200 \u20ac selon la complexit\u00e9.<\/p>\n<p><\/p>\n<p><\/p>\n<h3>Combien co\u00fbte l&rsquo;imp\u00f4t sur les successions en Espagne ?<\/h3>\n<p><\/p>\n<p><\/p>\n<p>Le bar\u00e8me \u00e9tatique varie de 7,65 % \u00e0 34 %, auquel s&rsquo;applique un coefficient multiplicateur de 1 \u00e0 2,4 selon le lien de parent\u00e9 et la fortune pr\u00e9existante de l&rsquo;h\u00e9ritier. Le taux effectif peut ainsi atteindre 81,6 %. Toutefois, les bonifications autonomiques r\u00e9duisent massivement cette facture : \u00e0 Madrid, Andalousie, Bal\u00e9ares ou Communaut\u00e9 Valencienne, les h\u00e9ritiers directs (groupes I et II) ne paient quasiment plus d&rsquo;ISD depuis les r\u00e9formes 2019-2023.<\/p>\n<p><\/p>\n<p><\/p>\n<h3>Peut-on vendre un bien avant de payer l&rsquo;imp\u00f4t successoral ?<\/h3>\n<p><\/p>\n<p><\/p>\n<p>Non. La vente d&rsquo;un bien immobilier h\u00e9rit\u00e9 n&rsquo;est possible qu&rsquo;apr\u00e8s inscription pr\u00e9alable au <a title=\"bien immobilier en Espagne\" href=\"https:\/\/delaguialuzon.com\/fr\/blog\/bien-immobilier-en-espagne\/\">Registre de la Propri\u00e9t\u00e9<\/a> au nom des h\u00e9ritiers, ce qui exige la pr\u00e9sentation du Modelo 650 de d\u00e9claration de l&rsquo;ISD tamponn\u00e9 par l&rsquo;administration fiscale. En pratique, il faut donc d&rsquo;abord r\u00e9gler l&rsquo;imp\u00f4t avant toute transaction. Certaines Communaut\u00e9s Autonomes acceptent un paiement \u00e9chelonn\u00e9 ou un report sous caution bancaire.<\/p>\n<p><\/p>\n<p><\/p>\n<h3>Qu&rsquo;est-ce que la plus-value municipale sur une succession ?<\/h3>\n<p><\/p>\n<p><\/p>\n<p>L&rsquo;<em>Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana<\/em> (IIVTNU), commun\u00e9ment appel\u00e9 <em>plusval\u00eda municipal<\/em>, frappe l&rsquo;augmentation de valeur des terrains urbains lors de la transmission. Pour une succession, il est d\u00fb par les h\u00e9ritiers dans un d\u00e9lai de 6 mois, au taux fix\u00e9 par chaque municipalit\u00e9 (g\u00e9n\u00e9ralement entre 20 et 30 %), appliqu\u00e9 sur la diff\u00e9rence de valeur cadastrale depuis l&rsquo;acquisition initiale.<\/p>\n<p><\/p>\n<p><\/p>\n<h3>Une donation de son vivant peut-elle remplacer la succession ?<\/h3>\n<p><\/p>\n<p><\/p>\n<p>Oui, c&rsquo;est une strat\u00e9gie d&rsquo;optimisation tr\u00e8s efficace dans les Communaut\u00e9s qui alignent la fiscalit\u00e9 des donations sur celle des successions (Valencia, Madrid, Andalousie). Transf\u00e9rer un bien immobilier de son vivant permet de figer la valeur fiscale, b\u00e9n\u00e9ficier de bonifications similaires et sortir le bien du patrimoine successoral. Attention toutefois au rapport \u00e0 la succession en droit fran\u00e7ais si le donateur conserve des liens fiscaux avec la France.<\/p>\n<p><\/p>\n<p><\/p>\n<h3>Faut-il un avocat pour g\u00e9rer une succession internationale ?<\/h3>\n<p><\/p>\n<p><\/p>\n<p>Pas l\u00e9galement obligatoire, mais vivement recommand\u00e9. Une succession internationale mobilise plusieurs domaines techniques : droit europ\u00e9en (R\u00e8glement 650\/2012), droit civil espagnol (parfois foral selon la Communaut\u00e9), fiscalit\u00e9 autonomique, conventions bilat\u00e9rales, proc\u00e9dures notariales crois\u00e9es. Le recours \u00e0 un <a title=\"conseiller juridique franco-espagnol \u00e0 Valencia\" href=\"https:\/\/delaguialuzon.com\/fr\/blog\/conseiller-juridique-franco-espagnol-valencia\/\">avocat franco-espagnol<\/a> permet de s\u00e9curiser le dossier et d&rsquo;optimiser fiscalement la transmission, pour un co\u00fbt g\u00e9n\u00e9ralement r\u00e9cup\u00e9r\u00e9 en \u00e9conomies d&rsquo;ISD.<\/p>\n<p><\/p>\n<p><\/p>\n<h3>Comment \u00e9viter que les non-r\u00e9sidents payent plus d&rsquo;imp\u00f4t ?<\/h3>\n<p><\/p>\n<p><\/p>\n<p>Depuis 2018, le principe d&rsquo;\u00e9galit\u00e9 s&rsquo;applique \u00e9galement aux pays tiers : un Suisse, un Canadien ou un Am\u00e9ricain h\u00e9ritant de biens en Espagne peut invoquer la r\u00e9glementation autonomique la plus favorable. Trois leviers concrets : localiser strat\u00e9giquement les biens dans une Communaut\u00e9 \u00e0 forte bonification (Madrid, Valencia, Andalousie), anticiper la transmission par donations progressives, et envisager la structure d&rsquo;une holding familiale pour b\u00e9n\u00e9ficier de la r\u00e9duction de 95 % de l&rsquo;article 20.2.c.<\/p>\n<p><\/p>\n<p><\/p>\n<div style=\"background: linear-gradient(135deg, #1a365d 0%, #2c5282 100%); color: #ffffff; padding: 45px 40px; margin: 50px 0 30px 0; border-radius: 10px; box-shadow: 0 12px 32px rgba(26, 54, 93, 0.3);\">\n<div style=\"text-align: center; margin-bottom: 30px;\">\n<div style=\"display: inline-block; background-color: rgba(255, 255, 255, 0.15); padding: 6px 18px; border-radius: 20px; font-size: 13px; letter-spacing: 1px; color: #cfe7f3; margin-bottom: 15px;\">SUCCESSIONS INTERNATIONALES \u2014 ACCOMPAGNEMENT COMPLET<\/div>\n<h3 style=\"color: #ffffff; margin: 0; font-size: 28px; line-height: 1.3;\">S\u00e9curisez votre h\u00e9ritage en Espagne avec Delagu\u00eda &amp; Luz\u00f3n<\/h3>\n<\/div>\n<p style=\"color: #e2e8f0; font-size: 17px; line-height: 1.7; margin-bottom: 25px; text-align: center;\">Entre les r\u00e8gles civiles europ\u00e9ennes, la fiscalit\u00e9 autonomique et les conventions bilat\u00e9rales, une succession internationale exige une expertise pointue. Notre cabinet accompagne depuis plus de <strong style=\"color: #ffffff;\">65 ans<\/strong> les familles francophones dans toutes les \u00e9tapes successorales en Espagne.<\/p>\n<div style=\"display: grid; grid-template-columns: repeat(auto-fit, minmax(220px, 1fr)); gap: 18px; margin: 30px 0;\">\n<div style=\"background-color: rgba(255, 255, 255, 0.08); padding: 20px; border-radius: 8px; border-left: 3px solid #007BB3;\">\n<div style=\"font-size: 22px; font-weight: bold; color: #ffffff; margin-bottom: 6px;\">\u2713<\/div>\n<div style=\"color: #ffffff; font-weight: 600; margin-bottom: 6px;\">Audit successoral<\/div>\n<div style=\"color: #cfe7f3; font-size: 14px; line-height: 1.5;\">Analyse du patrimoine mondial, identification de la loi applicable, simulation fiscale multi-Communaut\u00e9s.<\/div>\n<\/div>\n<div style=\"background-color: rgba(255, 255, 255, 0.08); padding: 20px; border-radius: 8px; border-left: 3px solid #007BB3;\">\n<div style=\"font-size: 22px; font-weight: bold; color: #ffffff; margin-bottom: 6px;\">\u2713<\/div>\n<div style=\"color: #ffffff; font-weight: 600; margin-bottom: 6px;\">Testament binational<\/div>\n<div style=\"color: #cfe7f3; font-size: 14px; line-height: 1.5;\">R\u00e9daction avec <em>professio iuris<\/em>, coordination avec notaire fran\u00e7ais, inscription aux registres.<\/div>\n<\/div>\n<div style=\"background-color: rgba(255, 255, 255, 0.08); padding: 20px; border-radius: 8px; border-left: 3px solid #007BB3;\">\n<div style=\"font-size: 22px; font-weight: bold; color: #ffffff; margin-bottom: 6px;\">\u2713<\/div>\n<div style=\"color: #ffffff; font-weight: 600; margin-bottom: 6px;\">D\u00e9claration Modelo 650<\/div>\n<div style=\"color: #cfe7f3; font-size: 14px; line-height: 1.5;\">D\u00e9claration compl\u00e8te, optimisation des abattements, gestion du cr\u00e9dit d&rsquo;imp\u00f4t conventionnel.<\/div>\n<\/div>\n<div style=\"background-color: rgba(255, 255, 255, 0.08); padding: 20px; border-radius: 8px; border-left: 3px solid #007BB3;\">\n<div style=\"font-size: 22px; font-weight: bold; color: #ffffff; margin-bottom: 6px;\">\u2713<\/div>\n<div style=\"color: #ffffff; font-weight: 600; margin-bottom: 6px;\">Gestion post-succession<\/div>\n<div style=\"color: #cfe7f3; font-size: 14px; line-height: 1.5;\">Inscription au Registre de la Propri\u00e9t\u00e9, changement de noms, plus-value municipale, vente.<\/div>\n<\/div>\n<\/div>\n<div style=\"text-align: center; padding-top: 15px; border-top: 1px solid rgba(255, 255, 255, 0.15);\">\n<p style=\"color: #cfe7f3; font-size: 15px; margin-bottom: 20px;\">\u00c9quipe franco-espagnole bilingue \u2014 bureaux \u00e0 Valencia, Madrid, Barcelone, Alicante, Calpe, Torrevieja<\/p>\n<p><a style=\"display: inline-block; background-color: #007bb3; color: #ffffff; padding: 16px 40px; text-decoration: none; border-radius: 6px; font-weight: 600; font-size: 17px; margin: 5px;\" href=\"https:\/\/delaguialuzon.com\/fr\/contact\/\">\u00c9tude personnalis\u00e9e de votre dossier \u2192<\/a><br><a style=\"display: inline-block; background-color: transparent; color: #ffffff; padding: 16px 40px; text-decoration: none; border-radius: 6px; font-weight: 600; font-size: 17px; border: 2px solid rgba(255, 255, 255, 0.4); margin: 5px;\" href=\"https:\/\/delaguialuzon.com\/fr\/droit-de-succession\/\">Nos services successoraux<\/a><\/p>\n<p style=\"color: #cfe7f3; font-size: 13px; margin-top: 20px; margin-bottom: 0;\">Premier \u00e9change t\u00e9l\u00e9phonique gratuit et sans engagement \u2022 R\u00e9ponse sous 24 h ouvr\u00e9es<\/p>\n<\/div>\n<\/div>\n<p><\/p>\n<p><\/p>\n<div style=\"margin: 50px 0; background: linear-gradient(135deg, #f8fafc 0%, #eff6ff 100%); border-radius: 12px; padding: 35px 30px; box-shadow: 0 8px 24px rgba(0, 123, 179, 0.12); border: 1px solid #cfe7f3;\">\n<div style=\"text-align: center; margin-bottom: 30px;\">\n<div style=\"display: inline-block; background: linear-gradient(135deg, #007BB3 0%, #005a85 100%); color: #ffffff; padding: 6px 18px; border-radius: 20px; font-size: 12px; letter-spacing: 1px; margin-bottom: 12px;\"><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\ud83e\uddee\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f9ee.svg\"> SIMULATEUR GRATUIT<\/div>\n<h3 style=\"margin: 0; color: #1e3a5f; font-size: 24px;\">Estimez votre imp\u00f4t de succession en Espagne<\/h3>\n<p style=\"color: #4a5568; font-size: 15px; margin: 8px 0 0 0;\">Simulation indicative bas\u00e9e sur les bar\u00e8mes 2025 \u2014 r\u00e9sultat en quelques secondes<\/p>\n<\/div>\n<div style=\"display: grid; grid-template-columns: repeat(auto-fit, minmax(280px, 1fr)); gap: 20px; margin-bottom: 25px;\">\n<div><p><label style=\"display: block; font-size: 14px; font-weight: bold; color: #1e3a5f; margin-bottom: 8px;\" for=\"isd-base\"><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\ud83d\udcb0\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f4b0.svg\"> Valeur de l&rsquo;h\u00e9ritage re\u00e7u (\u20ac)<\/label><br><input id=\"isd-base\" style=\"width: 100%; padding: 12px 14px; border: 2px solid #cfe7f3; border-radius: 8px; font-size: 16px; color: #1e3a5f; box-sizing: border-box; background: #ffffff;\" min=\"0\" step=\"1000\" type=\"number\" placeholder=\"Ex. 250000\"><\/p>\n<p style=\"font-size: 12px; color: #64748b; margin: 5px 0 0 0;\">Valeur nette apr\u00e8s dettes et charges<\/p>\n<\/div>\n<div><p><label style=\"display: block; font-size: 14px; font-weight: bold; color: #1e3a5f; margin-bottom: 8px;\" for=\"isd-lien\"><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\ud83d\udc65\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f465.svg\"> Lien avec le d\u00e9funt<\/label><br><select id=\"isd-lien\" style=\"width: 100%; padding: 12px 14px; border: 2px solid #cfe7f3; border-radius: 8px; font-size: 16px; color: #1e3a5f; box-sizing: border-box; background: #ffffff;\"><option value=\"1\">Enfant \/ conjoint \/ parent (Groupe II)<\/option><option value=\"1.5882\">Fr\u00e8re, s\u0153ur, neveu, oncle (Groupe III)<\/option><option value=\"2\">Cousin ou non-parent (Groupe IV)<\/option><\/select><\/p>\n<p style=\"font-size: 12px; color: #64748b; margin: 5px 0 0 0;\">D\u00e9termine le coefficient multiplicateur<\/p>\n<\/div>\n<div><p><label style=\"display: block; font-size: 14px; font-weight: bold; color: #1e3a5f; margin-bottom: 8px;\" for=\"isd-ca\"><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\ud83d\udccd\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f4cd.svg\"> Communaut\u00e9 Autonome<\/label><br><select id=\"isd-ca\" style=\"width: 100%; padding: 12px 14px; border: 2px solid #cfe7f3; border-radius: 8px; font-size: 16px; color: #1e3a5f; box-sizing: border-box; background: #ffffff;\"><option value=\"99\">Madrid (bonification 99 %)<\/option><option value=\"99\">Andalousie (bonification 99 %)<\/option><option value=\"99\">Communaut\u00e9 Valencienne (bonification 99 %)<\/option><option value=\"100\">\u00celes Bal\u00e9ares (exon\u00e9ration 100 % groupes I-II)<\/option><option value=\"50\">Catalogne (bonification variable ~50 %)<\/option><option value=\"0\">Asturies (aucune bonification)<\/option><option value=\"0\">Autre (bar\u00e8me \u00e9tatique)<\/option><\/select><\/p>\n<p style=\"font-size: 12px; color: #64748b; margin: 5px 0 0 0;\">Localisation des biens h\u00e9rit\u00e9s<\/p>\n<\/div>\n<\/div>\n<p><button style=\"display: block; width: 100%; padding: 16px; background: linear-gradient(135deg, #007BB3 0%, #005a85 100%); color: #ffffff; border: none; border-radius: 8px; font-size: 17px; font-weight: bold; cursor: pointer; box-shadow: 0 4px 12px rgba(0, 123, 179, 0.3); letter-spacing: 0.5px;\">Calculer mon imp\u00f4t estimatif \u2192<\/button><\/p>\n<div id=\"isd-resultat\" style=\"display: none; margin-top: 25px; padding: 28px; background: #ffffff; border-radius: 10px; box-shadow: 0 4px 12px rgba(0, 0, 0, 0.08);\">\n<div style=\"text-align: center; padding-bottom: 20px; border-bottom: 2px solid #e2e8f0; margin-bottom: 22px;\">\n<div style=\"font-size: 13px; color: #64748b; letter-spacing: 0.5px; margin-bottom: 6px;\"><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\ud83d\udcca\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f4ca.svg\"> VOTRE ESTIMATION<\/div>\n<div id=\"isd-final\" style=\"font-size: 38px; font-weight: bold; color: #007bb3;\">\u2014<\/div>\n<div id=\"isd-taux\" style=\"font-size: 14px; color: #64748b; margin-top: 4px;\">\u2014<\/div>\n<\/div>\n<div style=\"display: grid; grid-template-columns: repeat(auto-fit, minmax(180px, 1fr)); gap: 12px; margin-bottom: 20px;\">\n<div style=\"padding: 14px; background: #f8fafc; border-radius: 6px; border-left: 3px solid #cbd5e0;\">\n<div style=\"font-size: 11px; color: #64748b; letter-spacing: 0.5px; margin-bottom: 4px;\">BASE IMPOSABLE<\/div>\n<div id=\"isd-baseimp\" style=\"font-size: 18px; font-weight: bold; color: #1e3a5f;\">\u2014<\/div>\n<\/div>\n<div style=\"padding: 14px; background: #f8fafc; border-radius: 6px; border-left: 3px solid #cbd5e0;\">\n<div style=\"font-size: 11px; color: #64748b; letter-spacing: 0.5px; margin-bottom: 4px;\">IMP\u00d4T AVANT BONIFICATION<\/div>\n<div id=\"isd-brut\" style=\"font-size: 18px; font-weight: bold; color: #1e3a5f;\">\u2014<\/div>\n<\/div>\n<div style=\"padding: 14px; background: #ecfdf5; border-radius: 6px; border-left: 3px solid #059669;\">\n<div style=\"font-size: 11px; color: #047857; letter-spacing: 0.5px; margin-bottom: 4px;\">BONIFICATION AUTONOMIQUE<\/div>\n<div id=\"isd-bonif\" style=\"font-size: 18px; font-weight: bold; color: #047857;\">\u2014<\/div>\n<\/div>\n<\/div>\n<div style=\"background: linear-gradient(135deg, #fff8e1 0%, #ffecb3 100%); border-left: 4px solid #f59e0b; padding: 14px 18px; border-radius: 6px; margin-bottom: 18px;\">\n<div style=\"font-size: 13px; color: #78350f; line-height: 1.6;\"><strong><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\u26a0\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/26a0.svg\"> Simulation indicative uniquement.<\/strong> Ne tient pas compte des abattements personnels (15 956,87 \u20ac en ligne directe), coefficients de fortune pr\u00e9existante, r\u00e9ductions pour empresa familiar, ni cr\u00e9dit d&rsquo;imp\u00f4t conventionnel France-Espagne. Pour un calcul exact : consultation personnalis\u00e9e.<\/div>\n<\/div>\n<div style=\"text-align: center;\"><a style=\"display: inline-block; background: #007BB3; color: #ffffff; padding: 14px 32px; text-decoration: none; border-radius: 6px; font-weight: 600; font-size: 15px;\" href=\"https:\/\/delaguialuzon.com\/fr\/contact\/\">Obtenir un calcul pr\u00e9cis par un avocat fiscaliste \u2192<\/a><\/div>\n<\/div>\n<p style=\"font-size: 11px; color: #94a3b8; text-align: center; margin: 20px 0 0 0; font-style: italic;\">Calcul bas\u00e9 sur le bar\u00e8me \u00e9tatique espagnol (Ley 29\/1987) et les bonifications autonomiques 2025. Les montants r\u00e9els peuvent varier selon de nombreux param\u00e8tres personnels.<\/p>\n<\/div>\n<p><script>\nfunction calculerISD() {\n  var base = parseFloat(document.getElementById('isd-base').value) || 0;\n  var coef = parseFloat(document.getElementById('isd-lien').value);\n  var bonifPct = parseFloat(document.getElementById('isd-ca').value);\n  var resultatBox = document.getElementById('isd-resultat');\n  \n  if (base <= 0) {\n    alert('Veuillez saisir une valeur d\\'h\u00e9ritage sup\u00e9rieure \u00e0 0 \u20ac.');\n    return;\n  }\n  \n  \/\/ Bar\u00e8me \u00e9tatique progressif (Ley 29\/1987, art. 21)\n  var tranches = [\n    [7993.46, 7.65],\n    [15980.91, 8.50],\n    [23968.36, 9.35],\n    [31955.81, 10.20],\n    [39943.26, 11.05],\n    [47930.72, 11.90],\n    [55918.17, 12.75],\n    [63905.62, 13.60],\n    [71893.07, 14.45],\n    [79880.52, 15.30],\n    [119757.67, 16.15],\n    [159634.83, 18.70],\n    [239389.13, 21.25],\n    [398777.54, 25.50],\n    [797555.08, 29.75],\n    [Infinity, 34.00]\n  ];\n  \n  var impot = 0;\n  var seuilPrec = 0;\n  for (var i = 0; i < tranches.length; i++) {\n    var seuil = tranches[i][0];\n    var taux = tranches[i][1];\n    if (base <= seuil) {\n      impot += (base - seuilPrec) * (taux \/ 100);\n      break;\n    } else {\n      impot += (seuil - seuilPrec) * (taux \/ 100);\n      seuilPrec = seuil;\n    }\n  }\n  \n  var impotBrut = impot * coef;\n  var bonification = impotBrut * (bonifPct \/ 100);\n  var impotFinal = impotBrut - bonification;\n  var tauxEffectif = (impotFinal \/ base * 100).toFixed(2);\n  \n  var fmt = function(n) { \n    return n.toLocaleString('fr-FR', {minimumFractionDigits: 0, maximumFractionDigits: 0}) + ' \u20ac';\n  };\n  \n  document.getElementById('isd-baseimp').innerText = fmt(base);\n  document.getElementById('isd-brut').innerText = fmt(impotBrut);\n  document.getElementById('isd-bonif').innerText = '\u2212 ' + fmt(bonification);\n  document.getElementById('isd-final').innerText = fmt(impotFinal);\n  document.getElementById('isd-taux').innerText = 'soit un taux effectif de ' + tauxEffectif + ' % sur l\\'h\u00e9ritage';\n  \n  resultatBox.style.display = 'block';\n  resultatBox.scrollIntoView({behavior: 'smooth', block: 'start'});\n}\n<\/script><br><\/p>\n<p><\/p>\n<div style=\"margin: 50px 0;\">\n<div style=\"text-align: center; margin-bottom: 30px;\">\n<h3 style=\"margin: 0; color: #1e3a5f; font-size: 24px;\"><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\u2696\ufe0f\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/2696.svg\"> Comparatif Espagne vs France : les abattements successoraux<\/h3>\n<p style=\"color: #4a5568; font-size: 15px; margin: 8px 0 0 0;\">Deux syst\u00e8mes fiscaux, deux philosophies \u2014 voici les diff\u00e9rences cl\u00e9s \u00e0 conna\u00eetre<\/p>\n<\/div>\n<div style=\"display: grid; grid-template-columns: repeat(auto-fit, minmax(320px, 1fr)); gap: 24px; margin-bottom: 30px;\">\n<div style=\"background: #ffffff; border-radius: 12px; padding: 0; box-shadow: 0 8px 20px rgba(0, 0, 0, 0.08); overflow: hidden; border: 2px solid #ffd700;\">\n<div style=\"background: linear-gradient(135deg, #c41e3a 0%, #8b0000 100%); padding: 22px 25px; color: #ffffff; text-align: center;\">\n<div style=\"font-size: 32px; margin-bottom: 4px;\"><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\ud83c\uddea\ud83c\uddf8\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f1ea-1f1f8.svg\"><\/div>\n<div style=\"font-size: 22px; font-weight: bold; margin: 0;\">Espagne<\/div>\n<div style=\"font-size: 13px; color: #ffd4d4; margin-top: 4px;\">Ley 29\/1987 + r\u00e9glementation autonomique<\/div>\n<\/div>\n<div style=\"padding: 22px 25px;\">\n<div style=\"margin-bottom: 18px; padding-bottom: 16px; border-bottom: 1px solid #e2e8f0;\">\n<div style=\"font-size: 12px; color: #64748b; letter-spacing: 0.5px; margin-bottom: 4px;\">ABATTEMENT \u00c9TATIQUE PAR H\u00c9RITIER<\/div>\n<div style=\"font-size: 22px; font-weight: bold; color: #1e3a5f;\">15 956,87 \u20ac<\/div>\n<div style=\"font-size: 13px; color: #64748b; margin-top: 2px;\">Groupes I et II (descendants, conjoint, ascendants)<\/div>\n<\/div>\n<div style=\"margin-bottom: 18px; padding-bottom: 16px; border-bottom: 1px solid #e2e8f0;\">\n<div style=\"font-size: 12px; color: #64748b; letter-spacing: 0.5px; margin-bottom: 4px;\">BAR\u00c8ME PROGRESSIF<\/div>\n<div style=\"font-size: 22px; font-weight: bold; color: #1e3a5f;\">7,65 % \u2192 34 %<\/div>\n<div style=\"font-size: 13px; color: #64748b; margin-top: 2px;\">Coefficient multiplicateur jusqu'\u00e0 \u00d7 2,4<\/div>\n<\/div>\n<div style=\"margin-bottom: 18px; padding-bottom: 16px; border-bottom: 1px solid #e2e8f0;\">\n<div style=\"font-size: 12px; color: #64748b; letter-spacing: 0.5px; margin-bottom: 4px;\">BONIFICATION AUTONOMIQUE<\/div>\n<div style=\"font-size: 22px; font-weight: bold; color: #059669;\">Jusqu'\u00e0 99 %<\/div>\n<div style=\"font-size: 13px; color: #64748b; margin-top: 2px;\">Madrid, Andalousie, Communaut\u00e9 Valencienne<\/div>\n<\/div>\n<div style=\"margin-bottom: 18px; padding-bottom: 16px; border-bottom: 1px solid #e2e8f0;\">\n<div style=\"font-size: 12px; color: #64748b; letter-spacing: 0.5px; margin-bottom: 4px;\">TRANSMISSION D'ENTREPRISE FAMILIALE<\/div>\n<div style=\"font-size: 22px; font-weight: bold; color: #059669;\">R\u00e9duction 95 %<\/div>\n<div style=\"font-size: 13px; color: #64748b; margin-top: 2px;\">Article 20.2.c Ley 29\/1987<\/div>\n<\/div>\n<div style=\"margin-bottom: 18px; padding-bottom: 16px; border-bottom: 1px solid #e2e8f0;\">\n<div style=\"font-size: 12px; color: #64748b; letter-spacing: 0.5px; margin-bottom: 4px;\">D\u00c9LAI DE D\u00c9CLARATION<\/div>\n<div style=\"font-size: 22px; font-weight: bold; color: #1e3a5f;\">6 mois<\/div>\n<div style=\"font-size: 13px; color: #64748b; margin-top: 2px;\">Prorogeable 6 mois suppl\u00e9mentaires<\/div>\n<\/div>\n<div>\n<div style=\"font-size: 12px; color: #64748b; letter-spacing: 0.5px; margin-bottom: 4px;\">LIBERT\u00c9 TESTAMENTAIRE<\/div>\n<div style=\"font-size: 22px; font-weight: bold; color: #1e3a5f;\">1\/3 (<em>leg\u00edtima<\/em>)<\/div>\n<div style=\"font-size: 13px; color: #64748b; margin-top: 2px;\">R\u00e9serve h\u00e9r\u00e9ditaire similaire \u00e0 la France, droits foraux diff\u00e9rents en Catalogne, Navarre, Aragon<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"background: #ffffff; border-radius: 12px; padding: 0; box-shadow: 0 8px 20px rgba(0, 0, 0, 0.08); overflow: hidden; border: 2px solid #4169E1;\">\n<div style=\"background: linear-gradient(135deg, #002654 0%, #0055A4 100%); padding: 22px 25px; color: #ffffff; text-align: center;\">\n<div style=\"font-size: 32px; margin-bottom: 4px;\"><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\ud83c\uddeb\ud83c\uddf7\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f1eb-1f1f7.svg\"><\/div>\n<div style=\"font-size: 22px; font-weight: bold; margin: 0;\">France<\/div>\n<div style=\"font-size: 13px; color: #d4e3ff; margin-top: 4px;\">Code g\u00e9n\u00e9ral des imp\u00f4ts, art. 777 et s.<\/div>\n<\/div>\n<div style=\"padding: 22px 25px;\">\n<div style=\"margin-bottom: 18px; padding-bottom: 16px; border-bottom: 1px solid #e2e8f0;\">\n<div style=\"font-size: 12px; color: #64748b; letter-spacing: 0.5px; margin-bottom: 4px;\">ABATTEMENT ENFANT<\/div>\n<div style=\"font-size: 22px; font-weight: bold; color: #1e3a5f;\">100 000 \u20ac<\/div>\n<div style=\"font-size: 13px; color: #64748b; margin-top: 2px;\">Par enfant et par parent, renouvelable tous les 15 ans<\/div>\n<\/div>\n<div style=\"margin-bottom: 18px; padding-bottom: 16px; border-bottom: 1px solid #e2e8f0;\">\n<div style=\"font-size: 12px; color: #64748b; letter-spacing: 0.5px; margin-bottom: 4px;\">BAR\u00c8ME PROGRESSIF<\/div>\n<div style=\"font-size: 22px; font-weight: bold; color: #1e3a5f;\">5 % \u2192 45 %<\/div>\n<div style=\"font-size: 13px; color: #64748b; margin-top: 2px;\">7 tranches en ligne directe<\/div>\n<\/div>\n<div style=\"margin-bottom: 18px; padding-bottom: 16px; border-bottom: 1px solid #e2e8f0;\">\n<div style=\"font-size: 12px; color: #64748b; letter-spacing: 0.5px; margin-bottom: 4px;\">ABATTEMENT CONJOINT \/ PACS<\/div>\n<div style=\"font-size: 22px; font-weight: bold; color: #059669;\">100 % exon\u00e9ration<\/div>\n<div style=\"font-size: 13px; color: #64748b; margin-top: 2px;\">Loi TEPA 2007 \u2014 aucun droit de succession<\/div>\n<\/div>\n<div style=\"margin-bottom: 18px; padding-bottom: 16px; border-bottom: 1px solid #e2e8f0;\">\n<div style=\"font-size: 12px; color: #64748b; letter-spacing: 0.5px; margin-bottom: 4px;\">PACTE DUTREIL (ENTREPRISE)<\/div>\n<div style=\"font-size: 22px; font-weight: bold; color: #059669;\">Abattement 75 %<\/div>\n<div style=\"font-size: 13px; color: #64748b; margin-top: 2px;\">Article 787 B CGI, engagement de conservation<\/div>\n<\/div>\n<div style=\"margin-bottom: 18px; padding-bottom: 16px; border-bottom: 1px solid #e2e8f0;\">\n<div style=\"font-size: 12px; color: #64748b; letter-spacing: 0.5px; margin-bottom: 4px;\">D\u00c9LAI DE D\u00c9CLARATION<\/div>\n<div style=\"font-size: 22px; font-weight: bold; color: #1e3a5f;\">6 mois<\/div>\n<div style=\"font-size: 13px; color: #64748b; margin-top: 2px;\">12 mois si d\u00e9c\u00e8s hors de France<\/div>\n<\/div>\n<div>\n<div style=\"font-size: 12px; color: #64748b; letter-spacing: 0.5px; margin-bottom: 4px;\">LIBERT\u00c9 TESTAMENTAIRE<\/div>\n<div style=\"font-size: 22px; font-weight: bold; color: #1e3a5f;\">1\/4 \u00e0 1\/2<\/div>\n<div style=\"font-size: 13px; color: #64748b; margin-top: 2px;\">R\u00e9serve h\u00e9r\u00e9ditaire selon nombre d'enfants (3\/4 si 3 enfants)<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"background: linear-gradient(135deg, #f0f9ff 0%, #e0f2fe 100%); border-left: 5px solid #007BB3; padding: 25px 30px; border-radius: 4px; box-shadow: 0 4px 12px rgba(0, 123, 179, 0.15);\">\n<h4 style=\"color: #1e3a5f; margin: 0 0 14px 0; font-size: 17px;\"><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\ud83d\udca1\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/1f4a1.svg\"> Lecture strat\u00e9gique du comparatif<\/h4>\n<ul style=\"margin: 0; padding-left: 20px; color: #1e3a5f; line-height: 1.8;\">\n<li><strong>Pour les petits h\u00e9ritages (&lt; 100 000 \u20ac)<\/strong> en ligne directe : la France est g\u00e9n\u00e9ralement plus avantageuse gr\u00e2ce \u00e0 l'abattement de 100 000 \u20ac par enfant.<\/li>\n<li><strong>Pour les h\u00e9ritages moyens et importants<\/strong> : les Communaut\u00e9s Autonomes espagnoles \u00e0 99 % de bonification (Madrid, Valencia, Andalousie) deviennent nettement plus favorables.<\/li>\n<li><strong>Conjoint survivant<\/strong> : la France exon\u00e8re totalement (TEPA 2007), avantage d\u00e9cisif pour les couples sans planification particuli\u00e8re.<\/li>\n<li><strong>Transmission d'entreprise<\/strong> : le Pacte Dutreil fran\u00e7ais (-75 %) et la r\u00e9duction espagnole <em>empresa familiar<\/em> (-95 %) se combinent souvent dans une strat\u00e9gie binationale.<\/li>\n<li><strong>Conflit potentiel<\/strong> : la r\u00e9serve h\u00e9r\u00e9ditaire fran\u00e7aise (stricte) peut entrer en tension avec le choix de la loi espagnole via la <em>professio iuris<\/em>.<\/li>\n<\/ul>\n<\/div>\n<div style=\"background: linear-gradient(135deg, #fff8e1 0%, #ffecb3 100%); border-left: 5px solid #f59e0b; padding: 20px 25px; border-radius: 4px; margin-top: 20px;\">\n<div style=\"font-size: 14px; color: #78350f; line-height: 1.7;\"><strong><img decoding=\"async\" draggable=\"false\" role=\"img\" class=\"emoji\" alt=\"\u26a0\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/26a0.svg\"> Point de vigilance<\/strong> \u2014 Un r\u00e9sident fran\u00e7ais poss\u00e9dant des biens en Espagne peut se trouver soumis simultan\u00e9ment aux deux r\u00e9gimes : la convention franco-espagnole de 1963 r\u00e8gle la double imposition des droits de succession, mais les r\u00e8gles civiles (r\u00e9serve, quotit\u00e9 disponible) peuvent diverger et n\u00e9cessitent une coordination notariale franco-espagnole.<\/div>\n<\/div>\n<\/div>\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<div class=\"elementor-element elementor-element-e2f6e41 e-flex e-con-boxed e-con e-parent\" data-id=\"e2f6e41\" 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-18b1b77 elementor-widget elementor-widget-n-accordion\" data-id=\"18b1b77\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2580\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2580\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quel est le d\u00e9lai pour accepter ou renoncer \u00e0 un h\u00e9ritage en Espagne ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2580\" class=\"elementor-element elementor-element-5dc87b4 e-con-full e-flex e-con e-child\" data-id=\"5dc87b4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2580\" class=\"elementor-element elementor-element-22225fc e-flex e-con-boxed e-con e-child\" data-id=\"22225fc\" 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-ee97aa3 elementor-widget elementor-widget-text-editor\" data-id=\"ee97aa3\" 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=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\">Contrairement \u00e0 une id\u00e9e re\u00e7ue, il n&rsquo;existe <\/span><\/span><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">pas de d\u00e9lai l\u00e9gal fixe<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> pour accepter ou renoncer \u00e0 une succession en Espagne. Cependant, il est fortement recommand\u00e9 de finaliser ces d\u00e9marches dans les <\/span><\/span><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">six premiers mois<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> suivant le d\u00e9c\u00e8s, principalement pour des raisons fiscales. Le d\u00e9lai maximum pour r\u00e9clamer un h\u00e9ritage est de <\/span><\/span><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">30 ans<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\">.<\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\" data-slate-fragment=\"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\"><div class=\"py-[3px]\" data-slate-node=\"element\"><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\">Une option interm\u00e9diaire, l&rsquo;<\/span><\/span><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">acceptation sous b\u00e9n\u00e9fice d&rsquo;inventaire<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\">, qui permet de limiter sa responsabilit\u00e9 aux actifs de la succession, doit \u00eatre exerc\u00e9e dans un d\u00e9lai strict d&rsquo;<\/span><\/span><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">un mois<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\">.<\/span><\/span><\/div><\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2581\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2581\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Comment \u00e9viter les pi\u00e8ges fiscaux lors d'une succession en Espagne ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2581\" class=\"elementor-element elementor-element-ad7e103 e-con-full e-flex e-con e-child\" data-id=\"ad7e103\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2581\" class=\"elementor-element elementor-element-5f1eeec e-flex e-con-boxed e-con e-child\" data-id=\"5f1eeec\" 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-b606308 elementor-widget elementor-widget-text-editor\" data-id=\"b606308\" 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=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\">Pour \u00e9viter les pi\u00e8ges fiscaux, il est crucial de :<\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0 li-decorator\" contenteditable=\"false\"><span class=\"font-sans font-normal text-[24px]\">\u2022<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Respecter les d\u00e9lais de paiement des imp\u00f4ts<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> : 6 mois, prolongeable une fois de 6 mois.<\/span><\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0 li-decorator\" contenteditable=\"false\"><span class=\"font-sans font-normal text-[24px]\">\u2022<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Bien \u00e9valuer les biens immobiliers<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> : Depuis 2022, la \u00ab\u00a0valeur cadastrale de r\u00e9f\u00e9rence\u00a0\u00bb est la base d&rsquo;imposition. D\u00e9clarer une valeur inf\u00e9rieure peut entra\u00eener un redressement fiscal.<\/span><\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0 li-decorator\" contenteditable=\"false\"><span class=\"font-sans font-normal text-[24px]\">\u2022<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Conna\u00eetre les r\u00e9glementations r\u00e9gionales<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> : Les abattements et taux d&rsquo;imposition varient consid\u00e9rablement d&rsquo;une communaut\u00e9 autonome \u00e0 l&rsquo;autre.<\/span><\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0 li-decorator\" contenteditable=\"false\"><span class=\"font-sans font-normal text-[24px]\">\u2022<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Anticiper les frais<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> : Droits de succession, plus-value municipale, frais de notaire et d&rsquo;avocat.<\/span><\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\" data-slate-fragment=\"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\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0 li-decorator\" contenteditable=\"false\"><span class=\"font-sans font-normal text-[24px]\">\u2022<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Se faire accompagner par un professionnel<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> : Un avocat fiscaliste sp\u00e9cialis\u00e9 en successions internationales est indispensable.<\/span><\/span><\/span><\/div><\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2582\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2582\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\">  Comment les biens immobiliers sont-ils \u00e9valu\u00e9s dans le cadre d'une succession espagnole ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2582\" class=\"elementor-element elementor-element-16dafe1 e-con-full e-flex e-con e-child\" data-id=\"16dafe1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2582\" class=\"elementor-element elementor-element-d13b6e4 e-flex e-con-boxed e-con e-child\" data-id=\"d13b6e4\" 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-f7b37a6 elementor-widget elementor-widget-text-editor\" data-id=\"f7b37a6\" 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=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\">Depuis le 1er janvier 2022, la base d&rsquo;imposition pour les droits de succession est la <\/span><\/span><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">\u00ab\u00a0valeur de r\u00e9f\u00e9rence cadastrale\u00a0\u00bb<\/span><\/span><span data-slate-node=\"text\" data-slate-fragment=\"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\"><span class=\"\" data-slate-leaf=\"true\"> (\u00ab\u00a0Valor de Referencia\u00a0\u00bb). Cette valeur est d\u00e9termin\u00e9e par la Direction G\u00e9n\u00e9rale du Cadastre et se veut proche de la valeur de march\u00e9. Il est possible de la contester si elle est jug\u00e9e trop \u00e9lev\u00e9e, mais il faudra apporter des preuves solides (expertise, etc.).<\/span><\/span><\/div><\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2583\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2583\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quelles sont les cons\u00e9quences fiscales d'une succession internationale pour un r\u00e9sident fran\u00e7ais ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2583\" class=\"elementor-element elementor-element-5a97178 e-con-full e-flex e-con e-child\" data-id=\"5a97178\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2583\" class=\"elementor-element elementor-element-9467e3a e-flex e-con-boxed e-con e-child\" data-id=\"9467e3a\" 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-23aae1d elementor-widget elementor-widget-text-editor\" data-id=\"23aae1d\" 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=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\">Un r\u00e9sident fran\u00e7ais h\u00e9ritant de biens en Espagne sera soumis \u00e0 une double d\u00e9claration, mais pas n\u00e9cessairement \u00e0 une double imposition gr\u00e2ce \u00e0 la convention fiscale franco-espagnole.<\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0\" contenteditable=\"false\"><span class=\"Helvetica Neue font-normal\">1.<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">En Espagne<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> : Paiement des droits de succession sur les biens situ\u00e9s en Espagne.<\/span><\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\" data-slate-fragment=\"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\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0\" contenteditable=\"false\"><span class=\"Helvetica Neue font-normal\">2.<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">En France<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> : D\u00e9claration de la totalit\u00e9 de la succession (biens en France et en Espagne). L&rsquo;imp\u00f4t pay\u00e9 en Espagne viendra en d\u00e9duction de l&rsquo;imp\u00f4t fran\u00e7ais (m\u00e9canisme du cr\u00e9dit d&rsquo;imp\u00f4t).<\/span><\/span><\/span><\/div><\/div><\/div><\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2584\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2584\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\">  Quel est le r\u00f4le du notaire dans le processus d'une succession internationale en Espagne ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2584\" class=\"elementor-element elementor-element-88eff72 e-con-full e-flex e-con e-child\" data-id=\"88eff72\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2584\" class=\"elementor-element elementor-element-fb5466a e-flex e-con-boxed e-con e-child\" data-id=\"fb5466a\" 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-43f2fe6 elementor-widget elementor-widget-text-editor\" data-id=\"43f2fe6\" 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=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\">Le r\u00f4le du notaire en Espagne est <\/span><\/span><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">limit\u00e9 \u00e0 l&rsquo;authentification des actes<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\">. Contrairement \u00e0 la France, il ne g\u00e8re pas l&rsquo;ensemble de la succession. C&rsquo;est l&rsquo;<\/span><\/span><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">avocat<\/span><\/span><span data-slate-node=\"text\" data-slate-fragment=\"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\"><span class=\"\" data-slate-leaf=\"true\"> qui pilote le dossier, conseille les h\u00e9ritiers, pr\u00e9pare les documents, calcule et paie les imp\u00f4ts.<\/span><\/span><\/div><\/div><\/div><\/div><\/div><\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2585\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2585\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Existe-t-il une convention sp\u00e9cifique entre la Belgique et l'Espagne concernant les successions internationales ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2585\" class=\"elementor-element elementor-element-24ebd43 e-con-full e-flex e-con e-child\" data-id=\"24ebd43\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2585\" class=\"elementor-element elementor-element-22d50f6 e-flex e-con-boxed e-con e-child\" data-id=\"22d50f6\" 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-ea4dc9d elementor-widget elementor-widget-text-editor\" data-id=\"ea4dc9d\" 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=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\">Non, il n&rsquo;existe <\/span><\/span><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">pas de convention sp\u00e9cifique<\/span><\/span><span data-slate-node=\"text\" data-slate-fragment=\"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\"><span class=\"\" data-slate-leaf=\"true\"> entre la Belgique et l&rsquo;Espagne pour \u00e9viter la double imposition en mati\u00e8re de droits de succession. Cela peut entra\u00eener une double taxation. La Belgique autorise une d\u00e9duction de l&rsquo;imp\u00f4t pay\u00e9 en Espagne, mais les r\u00e8gles sont moins favorables que celles de la convention franco-espagnole.<\/span><\/span><\/div><\/div><\/div><\/div><\/div><\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2586\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2586\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quels documents sont n\u00e9cessaires pour obtenir un certificat d'h\u00e9ritier en Espagne ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2586\" class=\"elementor-element elementor-element-46e2736 e-con-full e-flex e-con e-child\" data-id=\"46e2736\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2586\" class=\"elementor-element elementor-element-e7b198d e-flex e-con-boxed e-con e-child\" data-id=\"e7b198d\" 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-60b9798 elementor-widget elementor-widget-text-editor\" data-id=\"60b9798\" 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=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\">Les documents essentiels sont :<\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0 li-decorator\" contenteditable=\"false\"><span class=\"font-sans font-normal text-[24px]\">\u2022<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Certificat de d\u00e9c\u00e8s<\/span><\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0 li-decorator\" contenteditable=\"false\"><span class=\"font-sans font-normal text-[24px]\">\u2022<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Certificat des derni\u00e8res volont\u00e9s<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> (pour savoir s&rsquo;il existe un testament)<\/span><\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0 li-decorator\" contenteditable=\"false\"><span class=\"font-sans font-normal text-[24px]\">\u2022<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Testament<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> (le cas \u00e9ch\u00e9ant)<\/span><\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0 li-decorator\" contenteditable=\"false\"><span class=\"font-sans font-normal text-[24px]\">\u2022<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">NIE<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> (Num\u00e9ro d&rsquo;Identification d&rsquo;\u00c9tranger) de tous les h\u00e9ritiers<\/span><\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0 li-decorator\" contenteditable=\"false\"><span class=\"font-sans font-normal text-[24px]\">\u2022<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Documents d&rsquo;identit\u00e9<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> des h\u00e9ritiers<\/span><\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0 li-decorator\" contenteditable=\"false\"><span class=\"font-sans font-normal text-[24px]\">\u2022<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Livret de famille<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> ou actes de naissance\/mariage prouvant la filiation<\/span><\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\" data-slate-fragment=\"JTVCJTdCJTIydHlwZSUyMiUzQSUyMnAlMjIlMkMlMjJjaGlsZHJlbiUyMiUzQSU1QiU3QiUyMnRleHQlMjIlM0ElMjJMZXMlMjBkb2N1bWVudHMlMjBlc3NlbnRpZWxzJTIwc29udCUyMCUzQSUyMiU3RCU1RCU3RCUyQyU3QiUyMnR5cGUlMjIlM0ElMjJsaXN0SXRlbSUyMiUyQyUyMm9yZGVyZWQlMjIlM0FmYWxzZSUyQyUyMmNoaWxkcmVuJTIyJTNBJTVCJTdCJTIydGV4dCUyMiUzQSUyMkNlcnRpZmljYXQlMjBkZSUyMGQlQzMlQTljJUMzJUE4cyUyMiUyQyUyMmJvbGQlMjIlM0F0cnVlJTdEJTVEJTdEJTJDJTdCJTIydHlwZSUyMiUzQSUyMmxpc3RJdGVtJTIyJTJDJTIyb3JkZXJlZCUyMiUzQWZhbHNlJTJDJTIyY2hpbGRyZW4lMjIlM0ElNUIlN0IlMjJ0ZXh0JTIyJTNBJTIyQ2VydGlmaWNhdCUyMGRlcyUyMGRlcm5pJUMzJUE4cmVzJTIwdm9sb250JUMzJUE5cyUyMiUyQyUyMmJvbGQlMjIlM0F0cnVlJTdEJTJDJTdCJTIydGV4dCUyMiUzQSUyMiUyMChwb3VyJTIwc2F2b2lyJTIwcydpbCUyMGV4aXN0ZSUyMHVuJTIwdGVzdGFtZW50KSUyMiU3RCU1RCU3RCUyQyU3QiUyMnR5cGUlMjIlM0ElMjJsaXN0SXRlbSUyMiUyQyUyMm9yZGVyZWQlMjIlM0FmYWxzZSUyQyUyMmNoaWxkcmVuJTIyJTNBJTVCJTdCJTIydGV4dCUyMiUzQSUyMlRlc3RhbWVudCUyMiUyQyUyMmJvbGQlMjIlM0F0cnVlJTdEJTJDJTdCJTIydGV4dCUyMiUzQSUyMiUyMChsZSUyMGNhcyUyMCVDMyVBOWNoJUMzJUE5YW50KSUyMiU3RCU1RCU3RCUyQyU3QiUyMnR5cGUlMjIlM0ElMjJsaXN0SXRlbSUyMiUyQyUyMm9yZGVyZWQlMjIlM0FmYWxzZSUyQyUyMmNoaWxkcmVuJTIyJTNBJTVCJTdCJTIydGV4dCUyMiUzQSUyMk5JRSUyMiUyQyUyMmJvbGQlMjIlM0F0cnVlJTdEJTJDJTdCJTIydGV4dCUyMiUzQSUyMiUyMChOdW0lQzMlQTlybyUyMGQnSWRlbnRpZmljYXRpb24lMjBkJyVDMyU4OXRyYW5nZXIpJTIwZGUlMjB0b3VzJTIwbGVzJTIwaCVDMyVBOXJpdGllcnMlMjIlN0QlNUQlN0QlMkMlN0IlMjJ0eXBlJTIyJTNBJTIybGlzdEl0ZW0lMjIlMkMlMjJvcmRlcmVkJTIyJTNBZmFsc2UlMkMlMjJjaGlsZHJlbiUyMiUzQSU1QiU3QiUyMnRleHQlMjIlM0ElMjJEb2N1bWVudHMlMjBkJ2lkZW50aXQlQzMlQTklMjIlMkMlMjJib2xkJTIyJTNBdHJ1ZSU3RCUyQyU3QiUyMnRleHQlMjIlM0ElMjIlMjBkZXMlMjBoJUMzJUE5cml0aWVycyUyMiU3RCU1RCU3RCUyQyU3QiUyMnR5cGUlMjIlM0ElMjJsaXN0SXRlbSUyMiUyQyUyMm9yZGVyZWQlMjIlM0FmYWxzZSUyQyUyMmNoaWxkcmVuJTIyJTNBJTVCJTdCJTIydGV4dCUyMiUzQSUyMkxpdnJldCUyMGRlJTIwZmFtaWxsZSUyMiUyQyUyMmJvbGQlMjIlM0F0cnVlJTdEJTJDJTdCJTIydGV4dCUyMiUzQSUyMiUyMG91JTIwYWN0ZXMlMjBkZSUyMG5haXNzYW5jZSUyRm1hcmlhZ2UlMjBwcm91dmFudCUyMGxhJTIwZmlsaWF0aW9uJTIyJTdEJTVEJTdEJTJDJTdCJTIydHlwZSUyMiUzQSUyMmxpc3RJdGVtJTIyJTJDJTIyb3JkZXJlZCUyMiUzQWZhbHNlJTJDJTIyY2hpbGRyZW4lMjIlM0ElNUIlN0IlMjJ0ZXh0JTIyJTNBJTIyQ2VydGlmaWNhdCUyMHN1Y2Nlc3NvcmFsJTIwZXVyb3AlQzMlQTllbiUyMiUyQyUyMmJvbGQlMjIlM0F0cnVlJTdEJTJDJTdCJTIydGV4dCUyMiUzQSUyMiUyMChzaSUyMGxhJTIwc3VjY2Vzc2lvbiUyMGVzdCUyMG91dmVydGUlMjBkYW5zJTIwdW4lMjBhdXRyZSUyMHBheXMlMjBkZSUyMGwnVUUpJTIyJTdEJTVEJTdEJTVE\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0 li-decorator\" contenteditable=\"false\"><span class=\"font-sans font-normal text-[24px]\">\u2022<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Certificat successoral europ\u00e9en<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> (si la succession est ouverte dans un autre pays de l&rsquo;UE)<\/span><\/span><\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2587\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2587\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Qu'est-ce qu'un num\u00e9ro d'identification \u00e9tranger et en ai-je besoin pour une succession en Espagne ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2587\" class=\"elementor-element elementor-element-6272ee3 e-con-full e-flex e-con e-child\" data-id=\"6272ee3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2587\" class=\"elementor-element elementor-element-bccc18b e-flex e-con-boxed e-con e-child\" data-id=\"bccc18b\" 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-32b511d elementor-widget elementor-widget-text-editor\" data-id=\"32b511d\" 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=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\">Le <\/span><\/span><a href=\"https:\/\/delaguialuzon.com\/fr\/blog\/differences-carte-verte-nie-et-tie\/\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">NIE (N\u00famero de Identificaci\u00f3n de Extranjero)<\/span><\/span><\/a><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> est un num\u00e9ro d&rsquo;identification fiscale indispensable pour tout \u00e9tranger ayant des int\u00e9r\u00eats \u00e9conomiques en Espagne. <\/span><\/span><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Oui, il est absolument obligatoire<\/span><\/span><span data-slate-node=\"text\" data-slate-fragment=\"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\"><span class=\"\" data-slate-leaf=\"true\"> pour accepter une succession, payer les imp\u00f4ts et inscrire les biens \u00e0 son nom.<\/span><\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2588\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2588\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Comment les dettes du d\u00e9funt sont-elles trait\u00e9es dans une succession espagnole ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2588\" class=\"elementor-element elementor-element-8de0729 e-con-full e-flex e-con e-child\" data-id=\"8de0729\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2588\" class=\"elementor-element elementor-element-faa9a8f e-flex e-con-boxed e-con e-child\" data-id=\"faa9a8f\" 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-b00eb18 elementor-widget elementor-widget-text-editor\" data-id=\"b00eb18\" 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=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\">Les dettes sont transmises aux h\u00e9ritiers qui acceptent la succession <\/span><\/span><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">purement et simplement<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\">. Pour se prot\u00e9ger, les h\u00e9ritiers peuvent opter pour l&rsquo;<\/span><\/span><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">acceptation \u00ab\u00a0\u00e0 b\u00e9n\u00e9fice d&rsquo;inventaire\u00a0\u00bb<\/span><\/span><span data-slate-node=\"text\" data-slate-fragment=\"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\"><span class=\"\" data-slate-leaf=\"true\">. Dans ce cas, les dettes ne seront pay\u00e9es que jusqu&rsquo;\u00e0 concurrence de la valeur des biens h\u00e9rit\u00e9s, prot\u00e9geant ainsi le patrimoine personnel des h\u00e9ritiers.<\/span><\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2589\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"10\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2589\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quelles d\u00e9marches administratives sont n\u00e9cessaires pour d\u00e9clarer une succession en Espagne ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2589\" class=\"elementor-element elementor-element-c12775e e-con-full e-flex e-con e-child\" data-id=\"c12775e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2589\" class=\"elementor-element elementor-element-a6b2a6c e-flex e-con-boxed e-con e-child\" data-id=\"a6b2a6c\" 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-e4514b0 elementor-widget elementor-widget-text-editor\" data-id=\"e4514b0\" 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=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Obtention du NIE<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> pour chaque h\u00e9ritier.<\/span><\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0\" contenteditable=\"false\"><span class=\"Helvetica Neue font-normal\">2.<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Rassemblement des documents<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> (acte de d\u00e9c\u00e8s, testament, etc.).<\/span><\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0\" contenteditable=\"false\"><span class=\"Helvetica Neue font-normal\">3.<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Signature de l&rsquo;acte d&rsquo;acceptation de la succession<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> devant un notaire espagnol.<\/span><\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0\" contenteditable=\"false\"><span class=\"Helvetica Neue font-normal\">4.<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Paiement des droits de succession<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> dans les 6 mois.<\/span><\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0\" contenteditable=\"false\"><span class=\"Helvetica Neue font-normal\">5.<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Paiement de la plus-value municipale<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> (si applicable).<\/span><\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\" data-slate-fragment=\"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\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0\" contenteditable=\"false\"><span class=\"Helvetica Neue font-normal\">6.<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Inscription des biens<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> au nom des h\u00e9ritiers (au Registre de la Propri\u00e9t\u00e9 pour l&rsquo;immobilier).<\/span><\/span><\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-25810\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"11\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-25810\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quelle est l'importance de l'inventaire dans le cadre d'une succession internationale en Espagne ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-25810\" class=\"elementor-element elementor-element-1cfda8e e-con-full e-flex e-con e-child\" data-id=\"1cfda8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-25810\" class=\"elementor-element elementor-element-2f91470 e-flex e-con-boxed e-con e-child\" data-id=\"2f91470\" 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-97d6f34 elementor-widget elementor-widget-text-editor\" data-id=\"97d6f34\" 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=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\">L&rsquo;inventaire est une \u00e9tape <\/span><\/span><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">fondamentale<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\">. Il permet de lister et d&rsquo;\u00e9valuer pr\u00e9cis\u00e9ment tous les actifs (biens immobiliers, comptes bancaires, v\u00e9hicules, etc.) et tous les passifs (dettes, hypoth\u00e8ques, etc.) du d\u00e9funt. Un inventaire complet et juste est indispensable pour :<\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0 li-decorator\" contenteditable=\"false\"><span class=\"font-sans font-normal text-[24px]\">\u2022<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\">Prendre une d\u00e9cision \u00e9clair\u00e9e : accepter ou renoncer \u00e0 la succession.<\/span><\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0 li-decorator\" contenteditable=\"false\"><span class=\"font-sans font-normal text-[24px]\">\u2022<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\">Calculer correctement les droits de succession.<\/span><\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\" data-slate-fragment=\"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\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0 li-decorator\" contenteditable=\"false\"><span class=\"font-sans font-normal text-[24px]\">\u2022<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\">Proc\u00e9der au partage \u00e9quitable entre les h\u00e9ritiers.<\/span><\/span><\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-25811\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"12\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-25811\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Comment obtenir une r\u00e9duction des frais de succession en Espagne ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-25811\" class=\"elementor-element elementor-element-e6d307d e-con-full e-flex e-con e-child\" data-id=\"e6d307d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-25811\" class=\"elementor-element elementor-element-32e892b e-flex e-con-boxed e-con e-child\" data-id=\"32e892b\" 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-0ec6cfb elementor-widget elementor-widget-text-editor\" data-id=\"0ec6cfb\" 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=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\">Les r\u00e9ductions d\u00e9pendent principalement de la <\/span><\/span><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">communaut\u00e9 autonome<\/span><\/span><span data-slate-node=\"text\" data-slate-fragment=\"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\"><span class=\"\" data-slate-leaf=\"true\"> o\u00f9 se situent les biens. Certaines r\u00e9gions (comme l&rsquo;Andalousie, Madrid ou la Communaut\u00e9 Valencienne) offrent des abattements tr\u00e8s importants, voire une quasi-exon\u00e9ration pour les h\u00e9ritiers en ligne directe (enfants, conjoints). Il est donc essentiel de se renseigner sur la l\u00e9gislation locale applicable.<\/span><\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-25812\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"13\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-25812\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quels sont les conseils d'un professionnel pour g\u00e9rer un h\u00e9ritage immobilier en Espagne ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-25812\" class=\"elementor-element elementor-element-df3f487 e-con-full e-flex e-con e-child\" data-id=\"df3f487\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-25812\" class=\"elementor-element elementor-element-b7d3ac0 e-flex e-con-boxed e-con e-child\" data-id=\"b7d3ac0\" 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-5094287 elementor-widget elementor-widget-text-editor\" data-id=\"5094287\" 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=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Ne tardez pas<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> : Les d\u00e9lais fiscaux sont stricts.<\/span><\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0 li-decorator\" contenteditable=\"false\"><span class=\"font-sans font-normal text-[24px]\">\u2022<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Faites-vous assister<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> par un avocat sp\u00e9cialis\u00e9 en successions internationales en Espagne d\u00e8s le d\u00e9but.<\/span><\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0 li-decorator\" contenteditable=\"false\"><span class=\"font-sans font-normal text-[24px]\">\u2022<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">N&rsquo;essayez pas de sous-\u00e9valuer les biens<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> : Le fisc espagnol dispose d&rsquo;outils efficaces pour redresser la valeur.<\/span><\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0 li-decorator\" contenteditable=\"false\"><span class=\"font-sans font-normal text-[24px]\">\u2022<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Obtenez le NIE<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> le plus rapidement possible.<\/span><\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\" data-slate-fragment=\"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\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0 li-decorator\" contenteditable=\"false\"><span class=\"font-sans font-normal text-[24px]\">\u2022<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Communiquez<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> entre h\u00e9ritiers pour \u00e9viter les blocages.<\/span><\/span><\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-25813\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"14\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-25813\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> En quoi consiste la proc\u00e9dure de validation d'un testament \u00e9tranger en Espagne ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-25813\" class=\"elementor-element elementor-element-6fa9e6b e-con-full e-flex e-con e-child\" data-id=\"6fa9e6b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-25813\" class=\"elementor-element elementor-element-285d800 e-flex e-con-boxed e-con e-child\" data-id=\"285d800\" 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-8a97519 elementor-widget elementor-widget-text-editor\" data-id=\"8a97519\" 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=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><div class=\"w-full my-[1px]\"><div class=\"py-[3px]\" data-slate-node=\"element\"><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\">Un testament fait \u00e0 l&rsquo;\u00e9tranger (par exemple, en France) est valide en Espagne, mais il doit suivre une proc\u00e9dure de validation et d&rsquo;enregistrement :<\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0\" contenteditable=\"false\"><span class=\"Helvetica Neue font-normal\">1.<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Obtention d&rsquo;une copie authentique<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> du testament et de l&rsquo;acte de notori\u00e9t\u00e9 (ou \u00e9quivalent) du pays d&rsquo;origine.<\/span><\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0\" contenteditable=\"false\"><span class=\"Helvetica Neue font-normal\">2.<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Apostille de La Haye<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> sur ces documents.<\/span><\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0\" contenteditable=\"false\"><span class=\"Helvetica Neue font-normal\">3.<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Traduction asserment\u00e9e<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> en espagnol.<\/span><\/span><\/span><\/div><\/div><div class=\"w-full my-[1px]\" data-slate-fragment=\"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\"><div class=\"flex flex-row ps-[2px]\" data-slate-node=\"element\"><span class=\"select-none flex flex-row justify-center items-center h-[30px] w-[24px] me-[2px] whitespace-nowrap flex-shrink-0\" contenteditable=\"false\"><span class=\"Helvetica Neue font-normal\">4.<\/span><\/span><span class=\"flex-1 py-[3px] font-normal text-[16px] text-[var(--text-primary)]\"><span data-slate-node=\"text\"><span class=\"font-[600]\" data-slate-leaf=\"true\">Pr\u00e9sentation \u00e0 un notaire espagnol<\/span><\/span><span data-slate-node=\"text\"><span class=\"\" data-slate-leaf=\"true\"> qui v\u00e9rifiera la validit\u00e9 et l&rsquo;int\u00e9grera dans l&rsquo;acte d&rsquo;acceptation de la succession.<\/span><\/span><\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/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\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\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<div class=\"elementor-element elementor-element-f48bd8e e-flex e-con-boxed e-con e-parent\" data-id=\"f48bd8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\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 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.lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n            \r\n            \r\n            \r\n            font-style: normal;\r\n        }@media screen and (max-width: 480px) {\r\n            .lwrp.link-whisper-related-posts{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-title{\r\n                \r\n                \r\n            }.lwrp .lwrp-description{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-multi-container{\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-multi-container ul.lwrp-list{\r\n                margin-top: 0px;\r\n                margin-bottom: 0px;\r\n                padding-top: 0px;\r\n                padding-bottom: 0px;\r\n            }\r\n            .lwrp .lwrp-list-double,\r\n            .lwrp .lwrp-list-triple{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-row-container{\r\n                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href=\"https:\/\/delaguialuzon.com\/fr\/blog\/differences-carte-verte-nie-et-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=\"Diff\u00e9rences entre la carte verte, le nie et le 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\">Diff\u00e9rences entre la carte verte, le NIE et la TIE<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/fr\/blog\/differences-entre-une-sarl-francaise-et-une-sl-espagnole\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/SARL-francaise-SL-espagnole.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"SARL fran\u00e7aise SL espagnole\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/SARL-francaise-SL-espagnole.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/SARL-francaise-SL-espagnole-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/SARL-francaise-SL-espagnole-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Diff\u00e9rences entre une SARL fran\u00e7aise et une SL espagnole<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/fr\/blog\/acheter-maison-communaute-valencienne\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/05\/acheter-une-maison-a-valencia.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"7 bonnes raisons d&#039;acheter une maison dans la Communaut\u00e9 Valencienne\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/05\/acheter-une-maison-a-valencia.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/05\/acheter-une-maison-a-valencia-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2022\/05\/acheter-une-maison-a-valencia-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">7 bonnes raisons d&#8217;acheter une maison dans la Communaut\u00e9 Valencienne<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/fr\/blog\/tout-savoir-sur-le-teletravail-en-espagne\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/teletravail_en_Espagne.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"t\u00e9l\u00e9travail en Espagne\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/teletravail_en_Espagne.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/teletravail_en_Espagne-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/teletravail_en_Espagne-768x513.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Tout savoir sur le t\u00e9l\u00e9travail en Espagne<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/fr\/blog\/business-en-ligne\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"270\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/06\/business-en-ligne.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Lancer un business en ligne\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/06\/business-en-ligne.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/06\/business-en-ligne-300x169.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/06\/business-en-ligne-768x432.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Lancer un business en ligne en Espagne\u00a0: l\u2019essentiel \u00e0 savoir<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/fr\/blog\/heritage-en-espagne\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/herencias-internacionales.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"herencias internacionales\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/herencias-internacionales.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/herencias-internacionales-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/herencias-internacionales-768x513.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">H\u00e9ritage en Espagne : guide pour les h\u00e9ritiers francophones<\/span><\/a><\/div>                <\/div>\r\n                <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>R\u00e8glement UE 650\/2012, Impuesto sobre Sucesiones y Donaciones, bonifications autonomiques pouvant atteindre 99 %, convention franco-espagnole de 1963 : tout savoir sur les successions internationales en Espagne pour s\u00e9curiser la transmission de votre patrimoine entre la France, la Belgique, l&rsquo;Espagne et au-del\u00e0.<\/p>\n","protected":false},"author":2,"featured_media":23814,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mbp_gutenberg_autopost":false,"_joinchat":[],"footnotes":""},"categories":[28,32],"tags":[],"class_list":["post-13539","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-droit-fiscal","category-vivre-en-espagne"],"_links":{"self":[{"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/posts\/13539","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/comments?post=13539"}],"version-history":[{"count":47,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/posts\/13539\/revisions"}],"predecessor-version":[{"id":24593,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/posts\/13539\/revisions\/24593"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/media\/23814"}],"wp:attachment":[{"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/media?parent=13539"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/categories?post=13539"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/delaguialuzon.com\/fr\/wp-json\/wp\/v2\/tags?post=13539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}