Selling an inherited property in Spain from abroad: the steps, the taxes and the order

The steps at a glance

The order matters, because each step needs the paper from the one before. This is the usual sequence for heirs who live outside Spain.

First papers: death certificate and certificate of last wills

Everything starts with the death certificate. If the death happened in Spain, it comes from the Spanish Civil Registry. If it happened in the UK, Norway, Sweden or anywhere else, the notary will want the foreign certificate with an apostille (the Hague stamp) and a sworn translation into Spanish. Ask the notary exactly what they’ll accept before you order anything.

Next comes the certificate of last wills (certificado de últimas voluntades) from Spain’s central register of wills in Madrid. It tells you whether the deceased made a will before a Spanish notary and, if so, which notary has it. You can’t apply until 15 working days after the death.

Even if you know there’s a will from your home country, get this certificate. A Spanish notary will ask for it, and the inheritance tax return lists it among the documents to attach.

The will and which country’s law applies

Since 17 August 2015, the EU Succession Regulation 650/2012 decides which country’s inheritance law applies when someone dies with links to more than one country. Spain applies it whatever the nationality of the deceased.

• By default, the law of the country where the deceased had their habitual residence at the time of death governs the whole inheritance, including the house in Spain.
• If the will chooses it, the law of the deceased’s nationality applies instead. Many British and Scandinavian owners who made a Spanish will chose their own national law in it.

This matters because Spanish law reserves part of the estate for children (the forced share). If the law of another country applies, that rule may not.

A will made abroad is valid in Spain, but it has to arrive with an apostille and a sworn translation. Where the deceased lived in a country outside the EU, such as the UK, the rules on which law applies can take some twists and may even send the question back to Spanish law for the house. That’s a point for the notary or a lawyer to settle case by case, and it’s worth settling before you sign anything.

If there’s no Spanish will: the declaration of heirs

When there’s no will, or the will doesn’t cover the Spanish property under Spanish rules, the heirs need a declaration of heirs (declaración de herederos). In Spain this is done before a notary, not a court, whether the heirs are children, parents, the spouse or partner, or brothers, sisters and other relatives.

The notary needs proof of the death, the certificate of last wills, proof of the family relationship (birth and marriage certificates) and at least two witnesses who can confirm the facts. They can be relatives, as long as they don’t inherit. With all of that, the notary issues the act naming the heirs, and that’s the document that takes the place of the will.

NIE and accepting the inheritance, in person or by power of attorney

Every heir needs an NIE (foreigner’s identity number). Spanish law requires the notary to record each party’s tax number in any deed on property, so without it there’s no acceptance and no sale.

The acceptance and allocation deed (escritura de aceptación y adjudicación de herencia) is where the heirs accept the inheritance and share it out. It’s signed before a Spanish notary and lists the property, its value and who gets what.

You don’t have to fly over. You can give a power of attorney to someone in Spain, signed before a notary in your country with an apostille, or at a Spanish consulate. Make it broad enough to cover the NIE, the acceptance, the taxes and, if you wish, the sale. If you’d rather leave that coordination to us, we handle the NIE, the notary and the taxes.

Inheritance tax in the Valencian region for non-residents

Spain taxes the heir, not the estate. If you live outside Spain, you pay Spanish inheritance tax only on what’s in Spain, such as the house in Altea or Albir.

Regional rules, not just state rules

For years, non-residents could only use the state rules, which are much less generous than the regional ones. In 2014 the EU Court of Justice ruled that this discriminated against them. Spain changed the law from 1 January 2015 for residents of the EU and EEA, in 2018 the Spanish Supreme Court extended the same reasoning to people living outside Europe, and since July 2021 the law gives the right to every non-resident.

• If the deceased lived in the Valencian region, the heirs apply the Valencian rules.
• If the deceased lived abroad, the heirs apply the rules of the region where most of the Spanish assets, by value, are located. For a house in Altea or l’Alfàs del Pi, that’s normally the Valencian region.

As a non-resident heir, you file with the Spanish State tax agency, on form 650, not with the Valencian tax office. On that form you have to choose the Valencian rules. If you don’t, only the state rules apply.

What the Valencian rules give you in October 2026

The 99% relief for groups I and II has applied to deaths since 28 May 2023 and is still in force. It applies to the tax that corresponds to what you declare. Leave something out and that part doesn’t get it.

The value of the house for this tax can’t be lower than the Catastro’s reference value, which we explain in cadastral value and reference value.

Deadline and representative

You have six months from the death. You can ask for a six-month extension, but only within the first five months, and interest runs for the extra time. If you live outside the EU and EEA, for example in the UK, you also have to appoint a representative resident in Spain for this tax.

Children, spouses and parents who file on time and choose the Valencian rules usually pay very little inheritance tax on a house here. Those who file late or with the state rules can pay far more.

The plusvalía on inheritance

Inheriting a house also triggers the plusvalía, the municipal tax on the rise in the value of the land. On an inheritance, the heir pays it. The deadline is six months from the death, extendable to one year if you ask.

• Altea gives a 95% relief to descendants, spouses and ascendants.
• L’Alfàs del Pi, which includes Albir, gives 95% to children and parents and 90% to grandchildren inheriting in place of a deceased parent. But you have to keep the property for four years, or the town hall claims the relief back with interest.

That last condition matters if you plan to sell quickly. The figures and the calculation are in our guide to the plusvalía tax in Altea and Albir.

Then the sale: the 3% retention and your gain

Once the acceptance deed is signed and the heirs are registered as owners, the house can be sold like any other. Because the sellers live abroad, the buyer keeps back 3% of the price and pays it to the tax agency on your behalf. It’s an advance on your tax, not an extra one, and you can get back whatever’s left over. Here’s how the 3% retention works.

Your gain is the sale price minus the value declared for inheritance tax, which can’t exceed the market value. If you sell soon after inheriting and the house was valued properly, the gain is often small. The rate is 19%, and each heir declares their share. The details are in capital gains tax for non-residents.

Frequently asked questions