British Nationals Inheriting in Spain: The Complete Guide

Published April 2025 · 12 min read · By International Inheritance Spain

Every year, thousands of British families find themselves dealing with a Spanish inheritance — a parent who retired to the Costa del Sol, a grandparent who bought an apartment in Mallorca, or a relative who had a bank account in Barcelona. The process is unfamiliar, it is conducted in Spanish, and there is a strict six-month deadline that most people do not know about until it is almost too late.

This guide explains everything a UK resident needs to know when inheriting assets in Spain after Brexit, including which law applies, what the process looks like, and how we can manage it for you entirely in English without you needing to travel to Spain.

What Changed After Brexit for British Heirs

Before Brexit, British nationals in the EU could rely on EU Succession Regulation 650/2012, which allowed them to choose the law of their nationality (UK law) to govern their estate in Spain. Since 1 January 2021, the UK no longer participates in this regulation.

This has two main practical consequences for British families:

• Default rule for UK nationals resident in Spain: Spanish law now applies to the entire estate, including Spanish forced heir rules (legítima). If the deceased was a UK national living in Spain and left no will choosing UK law, Spanish succession rules govern who inherits.
• UK nationals resident in the UK inheriting Spanish assets: Spanish law applies to the Spanish assets. The UK estate is governed by UK law. You may be dealing with two separate legal processes simultaneously.

The Six-Month Deadline You Cannot Miss

Spain requires all heirs to file the inheritance tax return (Impuesto de Sucesiones y Donaciones) within six months of the date of death. This deadline applies regardless of where the heirs live — in London, Manchester or anywhere else in the world.

If you miss this deadline, automatic surcharges apply:

• 5% surcharge after 6 months
• 10% surcharge after 12 months
• 15% surcharge after 18 months
• 20% surcharge after 24 months
• Interest on the unpaid amount accrues in addition

It is possible to request a six-month extension, but this must be applied for within the first five months. Do not leave this until month six.

The Step-by-Step Process for British Heirs

Step 1: Obtain the Spanish Death Certificate

If the person died in Spain, we obtain the death certificate from the Civil Registry. If they died in the UK, you will need the UK death certificate, which must be apostilled under the Hague Convention and translated into Spanish by a sworn translator. We handle all of this.

Step 2: Search the Spanish Will Registry

We search the Registro de Actos de Última Voluntad in Madrid. This registry only contains Spanish wills — a UK will does not appear here, but it can still be used in Spain if properly apostilled and translated.

If no Spanish will exists, we check whether the UK will is valid in Spain. If neither exists, we open an intestate procedure.

Step 3: Locate All Spanish Assets

We search all relevant Spanish registries: the Land Registry for any property, the DGT vehicle registry for cars or motorbikes, Spanish banks for accounts and deposits, and the Insurance Registry for any life insurance policies. We build a complete inventory of everything the deceased held in Spain.

Step 4: Obtain a Power of Attorney

You can grant us a poder notarial (power of attorney) to represent you in Spain. This can be signed:

• Before a UK notary (must be apostilled under the Hague Convention)
• At the Spanish consulate in the UK (London, Edinburgh, Manchester)
• At a notary in Spain (if you choose to visit)

Once we hold the power of attorney, we can act on your behalf throughout the entire process — signing the deed of acceptance, filing taxes and registering assets — without you needing to travel to Spain.

Step 5: Calculate and File Inheritance Tax

Spanish inheritance tax depends on the region where the assets are located and the relationship between the heir and the deceased. As a non-resident UK national, you are entitled to the most favourable regional rules applicable to your situation, following the European Court of Justice ruling of 2014 (which still applies to UK nationals inheriting in EU countries under Spanish law).

We calculate your exact liability, apply all available reductions and file the tax return before the deadline.

Step 6: Sign the Deed of Acceptance

We sign the Escritura de Aceptación de Herencia at a Spanish notary under your power of attorney. All heirs must be represented — we coordinate between multiple heirs in different countries.

Step 7: Register Assets in Your Name

Property is registered in your name at the Spanish Land Registry. Bank accounts are released to the heirs. Vehicles are transferred. The inheritance is closed.

Spanish Inheritance Tax for British Heirs: What You Actually Pay

The amount of inheritance tax varies enormously depending on:

• The total value of the estate
• The region where the assets are located
• Your relationship to the deceased (children pay less than siblings; strangers pay the most)
• Whether you qualify for specific reductions (main residence, disability, etc.)

In some regions, close relatives pay close to zero after reductions. In others, the effective rate can be significant. We calculate your exact position for free before you commit to anything.

Can You Be Taxed in Both the UK and Spain?

The UK does not levy inheritance tax on foreign assets if the deceased was not UK-domiciled, and UK inheritance tax applies to worldwide assets only for UK-domiciled individuals. However, there is no bilateral inheritance tax treaty between the UK and Spain, which means some double taxation is theoretically possible.

We work alongside your UK tax adviser to ensure that any Spanish inheritance tax paid is correctly reflected in the UK position, minimising any double tax exposure.

What If There Are Multiple Heirs Across Different Countries?

This is very common. British families are spread across the UK, Spain, Australia and beyond. We coordinate between all heirs, ensure that each one has the correct power of attorney, and manage the entire process as a single coordinated project so that no one heir holds up the others.

Next Steps

If you have recently lost a family member who owned assets in Spain, the most important thing is to act quickly. Contact us for a free initial consultation — we will review your situation, confirm what assets are in Spain, explain the process and give you a clear, fixed fee for the complete service.