Inheritance Handled Abroad: What Still Needs to Be Done for Assets in Spain?

If an inheritance has already been handled in another country, you may hold a document identifying the heirs, a court decision or an adjudication of assets.

However, when you approach a Spanish bank or prepare the sale of a home, new requests for documentation may arise.

The succession being settled abroad does not mean the tax, banking and registry steps in Spain have been completed. Nor does it mean the whole inheritance has to be started again.

At MH Legal & Seguros we explain how to review what has already been done and establish which steps remain outstanding.

1. Start by identifying what has actually been handled

The phrase «the inheritance is already finished» can refer to different situations.

Before preparing new steps, it is worth checking whether the foreign documents:

• Identify the heirs and their shares.
• Appoint an executor or administrator.
• Allocate specific assets.
• Record an acceptance or a distribution.
• Resolve a dispute.
• Include the assets located in Spain.

The dates, any amendments and the status of the proceedings must also be reviewed.

The aim is to know what each document proves and what additional information the Spanish step requires.

2. Distinguish a will, a certificate and an adjudication

Not every succession document serves the same purpose.

A will records the deceased’s dispositions. A certificate may prove the status of heir or certain powers. An adjudication may specify which assets correspond to each beneficiary.

For that reason, handing over a document recognising someone as an heir does not allow it to be assumed, without further checks, that this person can sell the whole home alone.

Before acting, review what rights that person has and how they must be evidenced.

3. How foreign documents may be used in Spain

The route depends on the country of origin, the type of document and the applicable rules.

Within the scope of the European Succession Regulation there are mechanisms that facilitate the circulation of succession decisions and documents between the participating States. Denmark and Ireland do not participate in this Regulation, so the same treatment should not automatically be applied to their documents.

Where Spanish legislation on international legal cooperation applies, access of foreign extrajudicial public documents to Spanish registers is also contemplated, subject to the legal requirements and to the equivalence of the involvement of the foreign authority.

It should not be concluded that a document works directly for any procedure, nor that it always needs to be replaced by a Spanish one.

4. Must another inheritance deed be signed in Spain?

No universal answer should be given before reviewing the file.

The foreign document, its effects and whether it allows the intended step to be carried out together with the corresponding supplementary documentation must be analysed.

In some cases it will be necessary to complete or formalise operations before a notary. In others, the use of the foreign title or of the European Certificate of Succession should be assessed.

The useful question is: what title and what documents does this acquisition need in order to be formalised and, where applicable, registered in Spain?

5. What the European Certificate of Succession can provide

The European Certificate of Succession may prove, among other matters:

• The status and the rights of the heirs.
• Their shares.
• The allocation of specific assets.
• The powers of executors or administrators.

Its use is not mandatory and must be assessed within the scope of the Regulation.

If you already have one, review what it covers and how long the copy you are going to present remains valid. Copies are generally valid for six months, with the extension possibilities provided for.

Its evidential value should not be confused with the automatic completion of every step concerning the assets.

6. Apostille and translation: check the requirements before commissioning them

Before preparing foreign documentation for Spain, identify who will receive it and for which step.

It is worth confirming:

• Which version of the document is needed.
• Whether its finality or authenticity must be evidenced.
• Whether it requires translation.
• Whether an apostille, legalisation or an exemption applies.
• Whether a supplementary certificate or form is required.

The European Succession Regulation provides an exemption from legalisation for documents issued in a Member State within its framework. This rule must be checked for the specific document and does not by itself remove any need for translation.

Reviewing this beforehand helps avoid spending on documents that later prove unsuitable for the intended step.

7. Spanish taxes must be reviewed separately

The foreign handling of the succession does not replace the analysis of Spanish tax obligations. Taxation falls outside the scope of the European Succession Regulation.

It must be checked:

• Which assets and acquisitions are subject to taxation in Spain.
• Which administration is competent.
• Which rules may apply.
• Which returns have been filed.
• Which deadlines remain open or have expired.

In inheritance tax files managed by the AEAT, the general deadline is six months from the date of death. It does not start when the foreign procedure ends.

If the documentation takes time, the Spanish calendar should be reviewed while the handling in the other country continues.

8. What to review for a property located in Spain

For a property, prepare a joint review of the succession title and of its registry position.

Check:

• Who appears as the registered owner.
• Which share belonged to the deceased.
• How it is allocated after the succession.
• Whether there are usufructs, charges or limitations.
• Whether the details of the property match across the documents.
• Which tax obligations must be evidenced for registration.

The adaptation of a foreign right unknown in Spain may require a specific analysis. The legislation provides, in the applicable cases, for its adaptation to a law with equivalent effects and purpose, within legal limits.

If you wish to sell, complete this review before committing to a date with the buyer.

9. What to review for bank accounts

Do not assume that the document accepted by a foreign institution will be sufficient for a Spanish institution.

Request the bank’s instructions and compare them with the documentation available. It must be clear who may receive information, act for the inheritance and dispose of the funds.

It is also worth distinguishing between proving the status of heir and specifying how the balances will be distributed.

If there are several interested parties, coordinate their instructions before submitting the file.

10. Frequently asked questions about inheritances handled abroad

Do I have to repeat the whole inheritance in Spain?

Not necessarily. First, the effects of the existing documents and the steps still missing for the Spanish assets must be reviewed.

Does a foreign document automatically change the registered ownership?

That should not be assumed. Its suitability for registration and the corresponding documentary and tax requirements must be checked.

Is a certificate of heirship the same as an adjudication of the home?

Not necessarily. What it proves and whether it identifies rights over specific assets must be analysed.

Does paying taxes in another country remove Spanish obligations?

That should not be taken for granted. Spanish taxation and any possible international coordination must be studied on a case-by-case basis.

Can I organise these steps without travelling to Spain?

It may be possible through suitable representation. It is worth reviewing which acts must be carried out and preparing the necessary powers.

Coordinate what is already settled with what remains outstanding in Spain

An initial review makes it possible to use the existing documentation and avoid duplicated or incomplete steps.

At MH Legal & Seguros we advise international clients with assets in Spain and succession proceedings conducted in other countries. We review the foreign titles and coordinate the documentary, tax and registry steps with the professionals who need to be involved.

Contact our team to review which procedures remain outstanding for your inheritance in Spain.