Ireland

Irish Nationals Inheriting in Spain: The Complete Legal Guide

Published April 2025 · 10 min read · By International Inheritance Spain

Ireland has a strong tradition of holiday and retirement property ownership in Spain — particularly in the Algarve corridor, the Costa del Sol, and the Canary Islands. Irish families inheriting Spanish assets face a unique combination of Spanish succession law and Irish Capital Acquisitions Tax (CAT).

Which Country's Succession Law Applies?

Ireland is an EU member state but opted out of EU Succession Regulation 650/2012 — the same as Denmark. This means Irish nationals do not automatically benefit from the Regulation's professio iuris mechanism or the European Certificate of Succession.

In practice:

• Spanish law governs Spanish immovable property (lex situs rule applies)
• The succession to Spanish movable assets is governed by Spanish private international law, which may point to Irish law for an Irish-domiciled deceased
• Irish probate is needed for any assets requiring Irish legal process; Spanish inheritance administration is needed for Spanish assets

Spanish Inheritance Tax for Irish Heirs

Spain levies ISD on Spanish-located assets. Irish nationals are entitled to the same regional tax reductions as Spanish residents following the ECJ 2014 ruling and its extension to non-EU nationals under Spanish domestic law.

For Irish families inheriting on the Costa del Sol (Andalucía), direct relatives typically pay minimal or zero Spanish inheritance tax. For Cataluña (Barcelona area), Spanish tax can be significant.

Irish Capital Acquisitions Tax (CAT)

Ireland levies Capital Acquisitions Tax (CAT) at 33% on inheritances above specific group thresholds:

• Group A (children): €335,000 lifetime threshold
• Group B (brothers, sisters, grandchildren): €32,500
• Group C (others): €16,250

CAT applies to Irish residents who receive gifts or inheritances from anywhere in the world. There is no bilateral inheritance tax treaty between Ireland and Spain. Spanish ISD paid may potentially be credited against Irish CAT under domestic Irish relief provisions — but this requires specific analysis of the circumstances.

Granting a Power of Attorney from Ireland

Irish residents can grant a Spanish power of attorney at the Spanish Embassy in Dublin — at 17A Merlyn Park, Ballsbridge, Dublin 4 — or before an Irish Notary Public (the document is then apostilled by the Irish Department of Foreign Affairs and accompanied by a sworn Spanish translation).

NIE Numbers from Ireland

Every heir needs a NIE. Irish residents can apply through the Spanish Embassy in Dublin or through us remotely in Spain. We start this process immediately on instruction.

The Six-Month Deadline Applies to Irish Heirs

Spain's six-month inheritance tax deadline applies worldwide. An Irish heir has six months from the date of death to file and pay Spanish ISD. A six-month extension can be applied for within the first five months.