Our expertise: Professional competence in both German and Spanish law
Our team works German lawyers as well as Spanish Abogados Working hand in hand. This cross-border approach allows us to offer you comprehensive advice that covers both German inheritance law and the specific features of the Spanish legal and tax system.
Your advantages with us:
- No need to travel to Spain: We will handle the entire estate for you on-site, without you having to travel there in person.
- Extensive experience: With over 10 years of experience in German-Spanish inheritance settlements, we will guide you safely through the process.
- All-round service: From obtaining the Spanish tax identification number (NIE) to the notarized acceptance of the inheritance, to registration in the property register or the sale of the inherited property.
- Nationwide consultation: We represent clients from all over Germany and worldwide.
The structured process of estate settlement in Spain
A professional Estate administration and settlement in Spain It follows a precise roadmap to avoid legal pitfalls and unnecessary costs. We divide this process for you into four clear phases:
Phase 1: Initial assessment and investigation of the facts
First, we record the personal data of the deceased and the heirs, as well as their relationships. We then compile an inventory of the assets and any liabilities (real estate, bank accounts, vehicles). Together with you, we define options for asset protection and minimizing the tax burden.
Phase 2: Obtaining necessary documents and evidence
We will assist you in obtaining and verifying all necessary certificates and documents:
- International death certificate and other civil status documents according to the CIEC agreement.
- Proof of inheritance rights (e.g. German certificate of inheritance or European Certificate of Succession).
- Extract from the German Register of Wills.
- Obtaining the Spanish will registry certificate (Certificado de Actos de Última Voluntad) to clarify whether a Spanish will exists.
- Applying for the required Spanish tax identification numbers (NIE) for all heirs.
- Valuation of real estate according to current market values or cadastral values for tax purposes.
Phase 3: The notarized acceptance of the inheritance
Once all documents are available and, if necessary, have been officially translated, we will create the draft of the Certificate of Acceptance of Inheritance (Escritura de Acceptación de HerenciaThis document is generally required even if a European Certificate of Succession exists. The document can only be drawn up by a notary in Spain.
- No on-site appointment necessary: The signing at the Spanish notary can be done by us as your authorized representative.
- This document assigns the estate to the heirs.
Phase 4: Tax payment and land registry transfer
After notarization, within the six-month period the Spanish inheritance tax and the municipal capital gains tax (PlusvalíaThe tax must be declared and paid. Final enforcement only occurs after proof of tax payment.
- Transfer of ownership in the land register: You will be registered as the new owner of the property.
- Account liquidation: Banks only release the funds after proof of the tax return has been provided.
- Follow-up: We will hand over all relevant documents to you in a structured estate folder.
Proactive estate planning: Avoid disputes and costs
The best Estate administration in Spain Planning begins while you are still alive. With careful planning, you can often achieve significant tax advantages and simplify the process for your heirs.
Important planning aspects include:
- Choice of law: Thanks to the EU Succession Regulation, you can choose in your will that your entire estate (including in Spain) German inheritance law This is intended to apply. This is particularly important for residents in Spain in order to avoid the rigid Spanish inheritance laws.
- Will drafting: A German "Berlin Testament" can lead to tax disadvantages in Spain (double taxation on every inheritance). We advise you on alternatives, such as direct bequests of real estate shares to children.
- Gift vs. Inheritance: In some regions, such as the Balearic Islands or Andalusia, a gift during one's lifetime can be more tax-efficient than an inheritance due to high tax allowances.
- Avoidance of joint inheritances: By making targeted bequests of individual items or properties, you can prevent disputes within the next generation.
Forward-looking planning not only saves your heirs time and stress, but also ensures that your assets in Spain are transferred exactly as you envision.
FAQ: Frequently asked questions about estate administration in Spain
Below we answer the most important questions that we encountered during the course of the Estate administration in Spain reach regularly.
Why is a German certificate of inheritance often insufficient in Spain?
In Germany, assets pass directly to the heirs upon death. In Spain, however, a notarized deed of acceptance of inheritance (escritura de aceptación de herenciaThis document is required if real estate is part of the estate. It can only be drawn up by a Spanish notary. Such a document is generally also required if a German certificate of inheritance or a European Certificate of Succession issued in Germany exists. Without such a document, the Spanish land register (Propieda Registro de la Propiedad) has not changed. Spanish banks also generally require this notarized deed before allowing any withdrawals from account balances. However, you do not need to travel to Spain yourself to have the deed notarized. We will take care of this for you. This is part of our estate settlement and administration services.
What deadlines do I need to observe when settling an estate in Spain?
The following are particularly important Tax-related deadlinesSpanish inheritance tax must generally be paid within [timeframe]. six months The inheritance tax must be declared and paid after the date of death. An extension of another six months is possible, but must be applied for within the first five months. Failure to meet this deadline may result in penalties and interest. We handle the necessary applications as part of our probate and estate administration services in Spain.
Which inheritance law applies?
Since August 17, 2015, the applicable inheritance law has been governed by the EU Inheritance Regulation. In principle, the law of the state in which the testator died applies. last usual place of residence Germans living in Spain, however, can dispose of their property in their will. Choose German inheritance law, for example to avoid the strict Spanish regulations on compulsory inheritance ("Noterbrecht").
What is the inheritance tax rate in Spain?
In Spain, tax rates and allowances vary considerably depending on the region (autonomous communities). In popular regions like Andalusia, the Balearic Islands (Mallorca), or Valencia, there are often tax breaks for close relatives (spouses, children). significant tax breaks or allowances of up to €1,000,000. Important: Since there is a dispute between Germany and Spain no double taxation agreement Since inheritance tax exists, double taxation can occur, although the Spanish tax on real estate can often be credited in Germany.
What documents are required for processing?
Each case is unique, but as a rule, the following documents are required, which we will obtain for you:
- The (international) Death certificate
- A Proof of inheritance (e.g. European Certificate of Succession).
- The Spanish Central Testament Register Certificate (Certificado de Actos de Última Voluntad).
- The Spanish tax identification number (NEVER.) for all heirs.
- Documents relating to the property (e.g. the deed of sale „Escritura“ and property tax receipts).
Can I sell an inherited property directly?
Yes, but a sale in connection with an inheritance should be well-planned. We support you not only with accepting the inheritance, but also with the subsequent... Sale of the property. Many heirs choose to sell if they do not want to use the property themselves or want to avoid the maintenance costs.
Do you have any questions about your inheritance? The Estate settlement in Spain It's complex, but with the right support, it can be resolved legally and efficiently. Contact us for a personalized consultation – we'll guide you step by step through Spanish inheritance law.
This article is for general information purposes only and does not replace individual legal advice.