Execution of a UK Will and Inheritance Procedure in Spain

When a person who made a Will in the United Kingdom dies owning assets in Spain, the inheritance must also be formally dealt with in Spain before the beneficiaries can become the registered owners of those assets.

The Spanish inheritance procedure is separate from the UK probate procedure, although the UK Will and probate documentation will normally be required in Spain.

Below we explain the process step by step.

1. Probate and documentation in the United Kingdom

The first step is to deal with the deceased’s Will in the United Kingdom and obtain the documentation confirming that the Will is the deceased’s last valid Will and identifying the persons legally entitled to administer and/or inherit the estate.

Depending on the circumstances, this will normally include obtaining the Grant of Probate or the corresponding probate document issued by the relevant UK authority.

We can assist you in coordinating this process with professionals in the United Kingdom if necessary.

Once the relevant UK probate documentation has been obtained, the documents that are to be used in Spain will normally need to be:

• Legalised with the Hague Apostille so that they can be recognised by the Spanish authorities.

• Officially translated into Spanish by a sworn translator authorised for use before the Spanish authorities.

The original apostilled documents and their translations will then need to be provided to us in Spain.

2. Checking whether the deceased made a Will in Spain

Before the Spanish inheritance can be completed, we must formally confirm whether the deceased left a Will in Spain.

This verification is made through the Spanish Central Registry of Last Wills (Registro General de Actos de Última Voluntad) in Madrid.

This step is necessary even if we already have a copy of a UK Will or another Will, because the Spanish authorities must officially confirm whether the deceased executed a Will before a Spanish notary and, if so, identify the notary before whom it was signed.

To obtain this certificate, we will require the deceased’s original Death Certificate.

As the death occurred outside Spain, the Death Certificate must normally:

• Bear the Hague Apostille; and

• Be accompanied by an official Spanish translation.

We understand that the Death Certificate you currently have has already been apostilled and translated. We will, however, require the original documentation at the appropriate stage of the procedure.

Once the Spanish Registry confirms that no Spanish Will exists, we can proceed with the Spanish inheritance on the basis of the relevant UK succession documentation.

If a Spanish Will does exist, we will obtain the necessary details and review it before advising you on the next steps.

3. NIE numbers for the beneficiaries

Any beneficiary who is going to inherit assets in Spain will normally need a Spanish Foreigner Identification Number (NIE).

The NIE is essential for dealing with the Spanish tax authorities, signing the inheritance deed and registering the inherited property.

It will also be required if the property is subsequently sold.

The NIE can be obtained either:

• Through the relevant Spanish Consulate in the United Kingdom; or

• In Spain through a representative acting under a suitable Power of Attorney.

If you grant us the appropriate Power of Attorney, we can normally arrange the NIE application in Spain on your behalf.

4. Power of Attorney

To avoid the need for you to travel to Spain for every stage of the inheritance procedure, we recommend granting our firm a Power of Attorney.

The Power of Attorney can normally be signed before a Spanish Consulate in the United Kingdom or, depending on the circumstances, before a UK notary with the necessary formalities for its use in Spain.

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

• Obtaining your NIE number.

• Representing you before the Spanish Tax Authorities.

• Representing you before Spanish notaries.

• Signing the Spanish inheritance deed.

• Filing the Spanish Inheritance Tax return.

• Registering the inherited property at the Spanish Land Registry.

• Dealing with local authorities and utility companies.

• If required, completing a subsequent sale of the inherited property.

The precise powers included in the document will depend on what you wish us to deal with on your behalf.

5. Preparation and execution of the Spanish inheritance deed

Once all the UK documentation has been obtained, apostilled and translated, and we have confirmed the position regarding any Spanish Will, the documentation will be submitted to a Spanish notary.

The notary will prepare the Spanish Deed of Acceptance and Adjudication of Inheritance (Escritura de Aceptación y Adjudicación de Herencia).

This deed formally identifies:

• The deceased.

• The applicable Will and succession documents.

• The beneficiaries.

• The assets situated in Spain.

• The value of those assets.

• The percentage or share inherited by each beneficiary.

If we hold a sufficient Power of Attorney, we can sign the inheritance deed on your behalf, meaning that you would not normally need to travel to Spain solely for the purpose of completing the inheritance.

6. Spanish Inheritance Tax

The inheritance must also be declared to the Spanish tax authorities.

We will calculate and prepare the corresponding Spanish Inheritance Tax return, taking into account the circumstances of the deceased, the beneficiaries, the value and location of the Spanish assets and any applicable allowances or reductions.

Where the estate includes Spanish real estate, there may also be additional local tax obligations that must be reviewed as part of the inheritance procedure.

Once the relevant taxes have been filed and, where applicable, paid, we can continue with the registration of the property.

7. Registration of the property in the beneficiaries’ names

After signing the inheritance deed and completing the relevant tax formalities, the documentation will be submitted to the Spanish Land Registry.

The Land Registry will then register the inherited property in the name of the beneficiary or beneficiaries.

Once registration is completed, the beneficiaries will formally appear as the registered owners of the property in Spain.

8. Matters to be dealt with after the inheritance

Once ownership of the property has been transferred to the beneficiaries, there are usually a number of additional administrative matters that should be dealt with.

Depending on the property and its location, these may include:

• Updating or renewing the certificate of habitation / occupancy certificate, where required.

• Changing the registered holder of the electricity supply.

• Changing the registered holder of the water supply.

• Updating community of owners’ records.

• Updating the details for local property tax (IBI) and other municipal charges.

• Changing or cancelling existing direct debits and bank arrangements connected with the property.

• Updating the details of the property insurance.

• Notifying other relevant service providers and public authorities.

We can assist with these matters where required.

Summary of the documents we will normally require

In practical terms, the main documents and formalities will normally be:

1. The deceased’s original Death Certificate, apostilled and officially translated into Spanish.

2. The deceased’s UK Will and the relevant probate documentation, including the Grant of Probate, where applicable.

3. The necessary Hague Apostille on the UK documents that are to be used in Spain.

4. Official Spanish sworn translations of the relevant UK documents.

5. Identification documents for each beneficiary.

6. A Spanish NIE number for each beneficiary.

7. A Power of Attorney in our favour if you wish us to deal with the procedure without requiring you to travel to Spain.

Once these documents are available, we can coordinate the Spanish notarial procedure, inheritance tax, Land Registry registration and the subsequent administrative changes relating to the property.

If the intention is to sell the Spanish property after completing the inheritance, we can also prepare the Power of Attorney so that it covers both the inheritance procedure and the subsequent sale, thereby avoiding the need to execute a second Power of Attorney later.