Inheritance tax in Andalusia for foreign heirs
When someone with assets in Spain dies there is a six-month deadline and a series of steps most families have never heard of. We handle them with the care the moment deserves.
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The Andalusian relief changes the maths
Andalusia applies a 99% relief on the inheritance tax payable for heirs in Groups I and II, meaning spouse, descendants and ascendants. In practice, most estates passing between close family members pay very little of this tax.
That does not mean there is nothing to file. A self-assessment must be submitted within six months of the death, extendable by six more if requested within the first five. The municipal capital gains tax on any inherited property is settled separately.
Since the ruling of the Court of Justice of the European Union, non-resident heirs are entitled to apply the relevant regional rules and not only the state ones. That distinction is worth a great deal of money.
The full route
STEP 01
Initial documents
Death certificate, certificate of last wills, life insurance register and an authorised copy of the will. If the will is foreign, apostille and sworn translation.
STEP 02
Inventory of assets
Property, accounts, vehicles and shareholdings, valued at the date of death.
STEP 03
Deed of acceptance
Coordinating with the notary for acceptance and allocation of the estate, with NIEs for every heir.
STEP 04
Tax and title
Inheritance tax, municipal capital gains, registration at the Land Registry and changes at the cadastre, bank and utilities.
If the deceased was a foreign national
The European Succession Regulation lets a citizen of another country choose in their will the law of their nationality to govern their estate. If they did not, the law of the country where they habitually resided at death applies.
This matters because Spanish forced heirship rules and those of other countries are very different: Spain reserves portions of an estate for certain heirs, while common law systems allow far greater freedom. Before anything is distributed, you need to know which law governs.
And one piece of advice we always give: if you own assets in Spain, make a Spanish will limited to those assets. It saves whoever comes after you months of paperwork and a good deal of money.
Frequently asked questions
How much is inheritance tax on a house in Málaga?
With the 99% Andalusian relief for spouse, children and parents, the final amount is usually small. The exact figure depends on the value of the assets, the relationship and the heir’s existing wealth. We calculate it before filing.
What happens if the six months pass?
You can still file late with a surcharge that grows over time. If the tax office claims first, it becomes a penalty. The six-month extension must be requested within the first five months.
Do all heirs need an NIE?
Yes. Any foreign heir appearing in the deed and in the tax filing needs one. We obtain it as part of the same file.
Can an inheritance be renounced?
Yes, by public deed, but the renunciation is irrevocable and cannot be partial. It is worth assessing the debts first, because in Spain liabilities are inherited too unless the estate is accepted subject to inventory.
You may also need
If the property is later sold.
Obligations of the new owner.
NIEs for the heirs.
A first assessment at no cost.
We will guide you through the estate
We take care of deadlines, taxes and paperwork so the family does not have to fight the administration.