Inheritance lawyers for property in Marbella.

01

Which law governs a foreigner’s estate

The EU Succession Regulation (Regulation (EU) No 650/2012) subjects the whole estate to the law of the country where the deceased was habitually resident. If they lived in Marbella, Spanish law applies in principle, and it reserves two thirds of the estate for the children as forced heirship.

However, anyone can choose in their will the law of their nationality, even if it is not the law of an EU Member State. And if the estate was dealt with in another EU country, the European Certificate of Succession issued there can be used to register the property at the Spanish Land Registry.

02

The steps of an estate with a home in Marbella

The usual sequence, which we can complete under a power of attorney if the heirs live abroad:

• Certificates of last wills and of life insurance policies, which can be requested once fifteen working days have passed since the death.
• The will or, if there is none, a declaration of heirs before a Spanish notary; a foreign will needs an apostille and a sworn translation.
• NIE numbers for every heir, an inventory of assets and debts in Spain and a valuation of the property.
• Spanish inheritance tax and the municipal capital gains tax (plusvalía municipal).
• Notarial deed of acceptance and allocation of the estate, and registration at the Land Registry.

03

Inheritance tax and plusvalía in Andalusia

In Andalusia, groups I and II (children, spouses, parents and grandparents) receive an allowance of up to €1,000,000 per heir and a 99% relief on the tax due, and the deceased’s main home qualifies for a 99% reduction, subject to the statutory conditions. Siblings, nephews and nieces, other relatives and non-relatives (groups III and IV) do not get that relief. Non-residents can also apply the Andalusian rules if the deceased lived in Andalusia or, if they lived outside Spain, if their highest-value Spanish assets are here.

The deadline is six months from the death, with a further six-month extension that must be requested within the first five. The plusvalía must be declared within six months, extendable to one year, and is not payable if the land has not gained value. Without proof that it has been filed, the Land Registry will not register the inheritance.

04

Spanish wills and British estates

If you own a home in Marbella, a will before a Spanish notary covering your Spanish assets saves your heirs months: it needs no apostille or translation, and in it you can choose the law of your nationality. We coordinate it with your will at home so that one does not revoke the other.

The United Kingdom was never bound by the Regulation, but Spain applies it just the same to a British national’s estate: if they lived in Marbella, Spanish law governs unless their will chose the law of their nationality. As no European Certificate of Succession is issued in the UK, we work with British documents, apostilled and translated.