Netherlands

Inheriting Spanish Property from Amsterdam

Published April 2025 · 9 min read · By International Inheritance Spain

Amsterdam has a cosmopolitan population with strong ties across Europe, and a significant number of Dutch families hold holiday properties along the Spanish coastline — particularly the Costa Blanca, the Costa del Sol and the Canary Islands. When a family member dies leaving Spanish assets, Amsterdam-based heirs need to act quickly and navigate both Dutch and Spanish legal systems simultaneously.

The Six-Month Deadline from Amsterdam

Spain's six-month inheritance tax deadline applies regardless of where you live. If you are in Amsterdam and have just learned that a family member died leaving a Spanish property, the six-month clock started running on the date of death.

The good news: you do not need to travel to Spain. Everything can be managed from Amsterdam through a combination of powers of attorney and remote document exchange.

Which Law Governs the Inheritance?

The Netherlands is an EU member state and fully participates in EU Succession Regulation 650/2012. This means:

• A Dutch national habitually resident in the Netherlands can choose Dutch law to govern their entire estate (professio iuris) — including Spanish assets
• Without a choice of law, the law of habitual residence (Dutch law) applies to the estate
• However, Spanish law still governs the administration of Spanish assets — the Spanish notary process, Land Registry registration, and Spanish inheritance tax must be followed regardless of which succession law applies

In practice, Dutch heirs still need to go through the Spanish notarial process and pay Spanish inheritance tax on Spanish-located assets.

Granting a Power of Attorney from Amsterdam

Amsterdam-based heirs can grant a Spanish power of attorney in two ways:

• Before a Dutch notaris in Amsterdam — the document is notarised and apostilled under the Hague Convention, then accompanied by a sworn Spanish translation (traducción jurada)
• At the Spanish Consulate in Amsterdam — at Frederiksplein 34, 1017 XN Amsterdam — which can certify signatures on Spanish-language documents directly

We prepare all documents in advance and coordinate the signing process for you.

The European Certificate of Succession: A Dutch Advantage

Dutch heirs can obtain a European Certificate of Succession (ECS) from the Dutch notary. This certificate is recognised directly in Spain without apostille or translation, making it easier to prove heirship to Spanish banks, the Land Registry and the notary.

Dutch Inheritance Tax (Erfbelasting) and Spanish Inheritance Tax

The Netherlands and Spain have no bilateral inheritance tax treaty. Both countries may levy tax on the same Spanish assets:

• Spanish ISD: Applied to Spanish-located assets
• Dutch erfbelasting: Applied to the worldwide estate of Dutch-domiciled individuals

The Netherlands avoids double taxation through unilateral rules (Besluit voorkoming dubbele belasting 2001). Spanish inheritance tax paid on Spanish assets is credited against Dutch inheritance tax on the same assets. The credit cannot exceed the Dutch tax attributable to those assets.

Dutch inheritance tax allowances are generous: €723,526 for spouses/partners; €22,918 per child. In Andalucía, where Spanish tax is near zero, most Dutch heirs pay Dutch inheritance tax on the Spanish assets but benefit from the Dutch allowances. In Cataluña, Spanish tax may be higher and the credit mechanism becomes more valuable.

NIE Numbers for Amsterdam Residents

Every heir needs a Spanish NIE. Amsterdam residents can apply through the Spanish Consulate in Amsterdam or through us remotely. The NIE process typically takes two to four weeks and should be started immediately.

Common Situations for Amsterdam Families

• Holiday apartment: The most common case — coastal property registered in one or both spouses' names
• Spanish bank account: Long-standing accounts that heirs may not know about
• Half-share from a pre-deceased parent: Dutch families sometimes inherit a half-share in Spanish property previously co-owned with a now-deceased parent
• Multiple heirs in multiple countries: One heir in Amsterdam, another in London, a third in Spain — we coordinate between all parties