Inheritance Law in Spain: What Do You Need to Know as a Pole?

Inheritance of real estate and other assets in Spain by foreigners, including Poles, is becoming increasingly common due to the growing number of foreign investments in Costa Blanca, Costa del Sol, and other popular regions. However, Spanish inheritance law differs from Polish regulations, which can lead to misunderstandings and difficulties in managing inheritance. In this article, we will discuss in detail how the inheritance process works in Spain, what rights and obligations heirs have, and how to avoid problems related to inheritance law.

1. Basic Principles of Inheritance Law in Spain

In Spain, inheritance matters are regulated by both national law and European Union regulations (EU Regulation No. 650/2012, known as the EU Succession Regulation). According to this regulation, the main criterion determining the applicable law for the inheritance is the permanent residence of the deceased at the time of their death.

• For residents of Spain: If the deceased was a resident of Spain, inheritance will be governed by Spanish inheritance law.
• For non-residents: If the person was not a resident of Spain but owned property in the country, the inheritance will be subject to the law of the country of which the deceased was a citizen, provided the deceased specified this in their will.

Important! If a Pole owning property in Spain does not make a will, the inheritance will proceed according to Spanish law, not Polish law.

2. The Will – A Key Document in Spain

Why is it worth making a will in Spain?

Although a will made in Poland is recognized in Spain, it is advisable to consider making a separate will in Spain to avoid complicated formalities.

• Legal clarity: A Spanish will tailored to local regulations eliminates the risk of interpretative differences.
• Simplified procedure: The inheritance process is usually shorter and less expensive if the will was made according to Spanish law.
• Protection of heirs' rights: A will allows for the precise designation of beneficiaries and the division of assets.

How to make a will in Spain?

A will in Spain can be made before a Spanish notary (testamento abierto). This is the most common and recommended form of will.

• The will is made in the presence of a notary.
• The will is registered in the central register of wills in Spain (Registro General de Actos de Última Voluntad).
• It can be clearly stated that the estate is to be inherited according to Polish law.

3. Differences Between Spanish and Polish Inheritance Law

Forced heirship (legítima)

Spanish inheritance law includes the principle of “legítima,” or forced heirship. This means that a certain portion of the estate must go to the direct statutory heirs (children or spouse).

• ⅓ of the estate is reserved for children.
• ⅓ can be freely disposed of (will).
• ⅓ can be divided among children according to the deceased's wishes.

In Poland, the rules regarding forced heirship are somewhat different, which is why it is crucial to prepare the will appropriately to avoid conflicts and misunderstandings.

Inheritance Taxes

Inheritance tax in Spain is regulated at both national and regional levels. The amount of tax depends on:

• The value of the inheritance.
• The degree of kinship between the deceased and the heir.
• The region of Spain where the property is located.

Tax relief for heirs: In some regions of Spain (e.g., Andalusia or Valencia), there are significant reliefs for direct heirs that can reduce the tax to almost zero.

4. The Process of Inheriting Property in Spain

Step 1: Reporting the Death and Obtaining the Death Certificate

The first step is to obtain the death certificate from the local civil registry. If the person died outside Spain, it will be necessary to have the certificate translated by a sworn translator.

Step 2: Certificate of Last Wishes (Certificado de Últimas Voluntades)

This is a document confirming whether the deceased left a will in Spain and where it was registered.

Step 3: Acceptance of Inheritance (Aceptación de Herencia)

Heirs must formally accept the inheritance. This process usually takes place before a notary.

Step 4: Paying Inheritance Tax

Inheritance tax must be paid within 6 months of the date of the deceased's death. In some cases, there is a possibility of extending this deadline.

Step 5: Registration of Property (Registro de la Propiedad)

After paying the tax, heirs must register the property in the property register in their name.

5. Common Mistakes in Inheriting Property in Spain

• Lack of a will or unclear content: Failure to clearly indicate which law should apply to the inheritance.
• Failure to pay inheritance tax on time: This can lead to financial penalties.
• Unfamiliarity with local regulations: Differences between Polish and Spanish law can lead to conflicts among heirs.
• Lack of professional support: The absence of a lawyer or tax advisor usually complicates the inheritance process.

6. Tips for Poles Inheriting in Spain

1. Make a will in Spain: This will significantly simplify the inheritance process.
2. Specify the applicable law in the will: Indicate whether the inheritance should be governed by Polish or Spanish law.
3. Use the services of specialists: A lawyer specializing in Spanish inheritance law and a tax advisor are key experts in this process.
4. Plan inheritance early: Early planning can help minimize tax burdens for heirs.
5. Be aware of deadlines: In Spain, many formalities must be completed within short deadlines (e.g., inheritance tax – 6 months).

Summary

Inheritance law in Spain may seem complicated, especially for Poles who are not familiar with local regulations. Proper preparation, making a will, and using professional services are crucial for ensuring that the entire process runs smoothly and without unnecessary complications. If you need support regarding inheritance matters related to property in Spain, contact us. Our team of experts will help you navigate all the formalities step by step, taking care of your interests and compliance with local law.

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