UK Citizen With Spanish Property: Escritura, Notary, and Spanish IHT

EU Succession Regulation and Spanish Property

Spain applies EU Succession Regulation 650/2012 (Brussels IV), which came into force on 17 August 2015. Under Brussels IV, the default rule is that the law of the country where the deceased was habitually resident at death governs the entire succession — including Spanish property.

For a UK citizen habitually resident in the UK at death:

• Spanish courts may look to their private international law rules as a starting point, which traditionally applied lex situs (Spanish law) to Spanish immovable property
• However, if a Brussels IV election of UK law was made in the will, a Spanish notario should apply UK succession law to the Spanish assets
• A UK citizen who was habitually resident in Spain at death would have Spanish law apply by default under Brussels IV, making a lifetime election of UK law highly advisable

The practical upshot is that a well-drafted will containing a Brussels IV election of UK law can avoid Spanish forced heirship rules applying to the Spanish property. Without such an election, Spanish law (including légitima reserved shares for children) may govern.

Spanish Forced Heirship: The Légitima

Spanish law under the Civil Code gives children a protected inheritance share called the légitima. Under the general rules of the Civil Code:

• Children (and descendants) are entitled collectively to two thirds of the estate — one third as the legítima estricta (strict reserved share) and one third as the mejora (improvement portion, which can be allocated among children)
• The remaining third (tercio de libre disposición) can be left freely by will
• If there are no children, surviving parents have a légitima of one half of the estate

Note: Different autonomous communities in Spain have their own succession laws. Catalonia, the Basque Country, Navarre, Aragon, the Balearic Islands and Galicia have their own rules on légitima which may differ from the Civil Code — sometimes significantly. Always take advice from a Spanish lawyer familiar with the regional rules applicable to the property.

The Escritura and the Spanish Notario Process

In Spain, all property is registered in the Registro de la Propiedad (Land Registry) by means of a public deed called an escritura. After a death, the property cannot be transferred to the heirs without a new escritura being drawn up by a notario (Spanish notary public).

The process works as follows:

1. Obtain a certificate of last wills (certificado de últimas voluntades): This confirms whether the deceased left a Spanish will registered in Spain, and its details. It is obtained from the Ministerio de Justicia in Madrid; you cannot proceed without it
2. Obtain the deceased's NIE number: The deceased's Número de Identificación de Extranjero (NIE) will be needed; this should be on the escritura from when the property was purchased
3. Obtain NIE numbers for all heirs: Every heir who will be registered as owner of Spanish property must have a Spanish NIE number. UK citizens can apply at a Spanish consulate in the UK
4. Prepare the deed of inheritance (escritura de aceptación y adjudicación de herencia): The notario prepares this deed, which identifies the heirs, accepts the inheritance, and allocates the Spanish assets
5. Pay Spanish IHT: The inheritance tax return must be submitted and the tax paid (or an exemption confirmed) before the notario will complete the deed
6. Register the new escritura: Once signed before the notario, the new deed is registered at the Land Registry in the beneficiaries' names

You will need certified translations of the UK death certificate and the UK will (if applicable). A sworn translator (traductor jurado) must produce these translations. See our guide on obtaining an apostille for a foreign death certificate for the authentication process.

The entire Spanish process typically takes 6–12 months from death to Land Registry registration. The Spanish IHT declaration must be submitted within 6 months of death (with a possible 6-month extension if applied for within the first 5 months).

Spanish Inheritance Tax (Impuesto de Sucesiones y Donaciones)

Spanish inheritance tax (ISD) is a state tax administered at the level of the autonomous communities, which means the rates and exemptions vary dramatically by region. This is one of the most important planning considerations for UK citizens owning Spanish property.

Key points:

• Madrid and Andalucía: Both communities offer very substantial reductions for close relatives — in Madrid, direct descendants and spouses often pay little or no ISD on most inheritances; Andalucía reformed its rules in 2021 to effectively exempt most direct family inheritances
• Murcia, Extremadura, and others: Some communities offer less generous reliefs; heirs may face significant ISD bills
• Non-resident heirs: Non-residents of Spain used to pay state-level ISD with lower exemptions than residents. Following a 2014 European Court of Justice ruling, non-EU/EEA residents (including UK citizens post-Brexit) can choose to apply the rules of the autonomous community where the property is located, which typically gives better allowances
• Rates: State-level rates range from 7.65% to 34%, with multipliers for large estates or distant relatives pushing the effective rate higher

Spanish IHT paid can generally be credited against UK IHT under the UK–Spain double taxation convention on estates and inheritances, avoiding double taxation. Always get specialist advice to ensure the credit is claimed correctly. See our UK inheritance tax guide for current UK rates and thresholds.

UK Probate and Spanish Property

On the UK side of the administration, the Spanish property must be declared as a foreign asset in the probate application and IHT return. Key points for executors:

• The Spanish property is included in the worldwide estate for UK IHT purposes at its market value at date of death
• A professional Spanish valuation (tasación) should be obtained — the notario or a Spanish estate agent can usually assist
• Spanish IHT paid is creditable against UK IHT on the same property under the double tax treaty
• The UK Grant of Probate itself is generally not recognised in Spain for property transfer purposes — the Spanish notario process replaces it for Spanish assets

For the full UK probate process, see our guide to applying for probate and our complete UK probate guide. For the documents required, see what documents you need for probate.

Lifetime Planning for Spanish Property

Several planning strategies can simplify the Spanish succession and reduce taxes:

• Brussels IV election in your will: Include a formal election of UK law under Article 22 of Brussels IV — this can disapply Spanish forced heirship for heirs who agree to it, though specialist advice is essential
• Register a Spanish will: Even if you have a UK will with a Brussels IV election, registering a specific Spanish will (testament) dealing with your Spanish assets can simplify and speed up the Spanish administration process
• Lifetime gifts: Spanish law allows limited lifetime gifts that count against the légitima; specialist advice is needed as the rules are complex
• Community choice: If possible, buying property in a community with more generous IHT exemptions (such as Madrid or Andalucía) reduces the tax burden on heirs

For more on the EU Succession Regulation and how it interacts with UK law, see our EU Succession Regulation guide. For the question of whether a UK will covers overseas property, see overseas property in a UK will.

Practical Steps for Executors

• Obtain multiple certified copies of the UK death certificate — at least three
• Check whether the deceased had a registered Spanish will (certificado de últimas voluntades)
• Locate the escritura (title deed) for the Spanish property — this should be among the deceased's documents
• Check for Spanish bank accounts, vehicles, or other Spanish assets
• Apply for NIE numbers for all UK beneficiaries who will be registered as property owners
• Instruct a Spanish lawyer (abogado) or gestoría familiar with international successions — do not rely solely on an estate agent or notario
• Note the 6-month Spanish IHT filing deadline and apply for an extension promptly if needed
• Check whether Spanish capital gains tax (plusvalía municipal) is due on the property if it is to be sold

For a complete overview of the UK estate administration process, see our estate administration checklist. If the deceased died in Spain, see also our guide on death abroad: repatriation and UK probate.

Ready to organise the UK side of the estate? Get started with Farra for a personalised task list.