Deceased foreigner with assets in Spain

One of the most common cases occurs when a person who lived outside Spain leaves a second home, a property, bank accounts, shares or other assets here. Often, in addition, the heirs do not reside in Spain either.

The procedure may require gathering foreign certificates, locating and analysing the will, checking the applicable inheritance law, preparing translations or apostilles when necessary, coordinating the notarial deed, attending to tax obligations and subsequently carrying out the corresponding registration or banking actions.

If the deceased did not make a will, the situation may require additional attention. When it is necessary to make a declaration of intestate heirs in Spain, notarial competence is subject to specific territorial rules. The last domicile or habitual residence, the place where most of the estate is located or the place of death may be relevant, among other criteria provided for by law. Locating the competent authority and obtaining the appropriate foreign documentation can thus become a substantial part of the process.

Can a Spanish inheritance be processed while living abroad?

In many cases, yes. The fact that the heirs reside outside Spain does not necessarily mean that they must travel in person for each action. Depending on the necessary procedures, the representation can be organized by means of a power of attorney, granted in Spain, before a consulate or before a foreign authority with the necessary formalities for it to produce effects here.

IN DIEM can coordinate these actions and centralise the relationship with notaries, registries, entities and other parties involved in Spain. This possibility is especially useful when the heirs have never resided in our country and the only connection with Spain is the estate left by the deceased.

Assets located abroad

The reverse scenario requires a different strategy. When a Spanish person or resident in Spain leaves assets in another State, certificates, inheritance documentation, apostilles, translations and other instruments necessary to prove the rights of the heirs can be prepared and coordinated from Spain.

However, this coordination should not be confused with the possibility of formalising any foreign transfer from Spain. When the adjudication or registration of a property, an account or other asset requires actions in accordance with the law of the country where it is located, the intervention of a local professional or authority may be necessary. Within our international legal advice services, we can organise this coordination and determine which part of the procedure can be carried out in Spain and which must be carried out in the other jurisdiction.

Foreign Documentation and European Certificate of Succession

A cross-border succession may involve death and birth certificates, civil status documents, wills, powers of attorney, certificates of last wills or succession titles issued outside Spain. Not all foreign documents can be used directly: depending on their origin and purpose, translation, apostille, legalisation or recognition requirements will have to be checked.

In certain European cases, the European Certificate of Succession may also be useful to prove in another Member State the status or rights of heirs, legatees, executors or administrators of the estate. Its necessity must be assessed within the specific procedure, not as an automatic procedure in all international succession.

Taxation of an international heritage

The determination of the civil law applicable to the succession does not in itself resolve its taxation. The European Inheritance Regulation excludes tax issues from its scope, so that the same inheritance may require a separate succession and tax analysis.

The residence of the deceased and heirs, the location of the assets and the corresponding Spanish regulations can influence tax obligations. When this dimension exists, the matter can be coordinated with the international taxation area, including Inheritance Tax and, when there are urban properties in Spain, the eventual municipal taxation that may apply.

Plan for succession before the problem exists

International inheritances should not be addressed solely after death. A person who resides outside their country of nationality or owns assets spread across multiple jurisdictions can review in advance what law might govern their future succession and how to coordinate their testamentary dispositions.

IN DIEM also advises in this preventive phase. The aim is to identify the international connections of the estate, review existing documents and prevent wills, decisions made in different countries or incompatible formalities from subsequently generating unnecessary difficulties for the heirs.

How we approach a succession with international connections

Not all actions can be carried out from the same country nor do all inheritances require the same documents. Our work begins by defining where the deceased resided, what nationality or nationalities they had, where the assets are located, where the heirs live and what inheritance provisions exist. Based on this information, we can order the processing in Spain and, when necessary, coordinate the actions that must be carried out before foreign professionals or authorities.