How to execute a Dutch Testament in Spain

Executing a Dutch Testament and Inheritance in Spain

In order to execute a Dutch Testament in Spain, several legal and notarial steps must first be completed in the Netherlands and subsequently in Spain.

1. Documentation to be obtained from a Dutch Notary

The Testament should first be presented to a Dutch Notary in order to:

• Confirm that it was the last Testament made by the deceased.

• Obtain the relevant Deed/Certificate of Succession and, where applicable, the Declaration of Heirs.

• Confirm and appoint the persons entitled to inherit the deceased’s assets.

Once issued, the notarial documents must be:

• Apostilled with the Hague Apostille, in accordance with the Hague Convention.

• Translated into Spanish by an official/sworn translator.

The original documents should then be sent to us in Spain so that we can continue with the Spanish inheritance procedure.

2. Confirmation of Whether a Spanish Testament Exists

Before proceeding with the inheritance in Spain, we must confirm whether the deceased granted a Testament before a Spanish Notary.

Even if we already have a copy of a particular Testament, it is still necessary to obtain official confirmation from the Spanish General Registry of Last Wills in Madrid as to:

• Whether a Spanish Testament exists; and

• If so, before which Notary it was executed.

For this purpose, we will require:

• The original Death Certificate, duly apostilled with the Hague Apostille.

• An official Spanish translation of the Death Certificate.

We confirm that the Death Certificate currently provided is apostilled and translated. However, at a later stage we will need the original documentation.

3. Once We Confirm That No Spanish Testament Exists

Once we receive confirmation from Madrid that there is no Spanish Testament, we will be able to proceed with the following stages:

• Obtain the necessary notarial documents from the Dutch Notary.

• Present the Dutch succession documentation before a Spanish Notary.

• Execute and sign the Spanish Deed of Acceptance and Adjudication of Inheritance.

• Pay the applicable Spanish inheritance taxes, local taxes and expenses.

• Register the inherited property in the names of the beneficiaries at the Spanish Land Registry.

4. Documents and Formalities Required from the Heirs

The following documents and formalities will normally be required:

Dutch succession documents

You will need to obtain the appropriate Dutch notarial documentation relating to the execution of the Testament and confirmation of the beneficiaries.

We can assist you with this process, as we have staff who speak English and Dutch.

NIE Number

Each heir will require a Spanish NIE number (Número de Identidad de Extranjero).

The NIE can be obtained through the Spanish Consulate in the Netherlands or, alternatively, we may be able to obtain it in Spain on your behalf under a Power of Attorney.

The NIE is required not only to complete the inheritance procedure, but also for many transactions in Spain, including the eventual sale of the inherited property.

Power of Attorney

To avoid the need for you to travel to Spain to sign documents or attend meetings personally, we can arrange for you to grant us a Power of Attorney.

This can normally be signed before the Spanish Consulate in the Netherlands or before a Dutch Notary, subject to the appropriate formalities.

The Power of Attorney can authorise us to act on your behalf in relation to:

• The inheritance procedure in Spain.

• Obtaining your NIE number.

• Signing the Spanish inheritance deed.

• Filing and paying the relevant taxes.

• Completing the Land Registry procedure.

• Managing the subsequent sale of the property, if required.

5. Execution of the Inheritance in Spain

Once all the necessary documents are available, we will:

• Present the documentation to a Spanish Notary.

• Coordinate the preparation of the Spanish inheritance deed.

• Sign the necessary inheritance documents on behalf of the heirs, where authorised by Power of Attorney.

• Prepare and file the relevant Spanish Inheritance Tax declarations.

• Pay the applicable taxes and expenses.

• Submit the inheritance deed to the Spanish Land Registry.

• Complete the registration of the property in the names of the heirs.

6. Formalities After Completion of the Inheritance

Once the property has been registered in the names of the heirs, it may also be necessary to complete additional administrative formalities, including:

• Obtaining or renewing the Certificate of Habitation / Habitation Licence, where applicable, in the names of the new owners.

• Changing the ownership details for the water and electricity contracts.

• Updating any relevant bank direct debits and bank accounts.

• Changing the holder of other contracts, utilities and services associated with the property.

Once these steps have been completed, the inheritance process in Spain will be fully regularised and the property will be registered in the names of the beneficiaries.