1. Original Death Certificate . It should preferably be an “International Death Certificate” issued by larger Registries and prepared in 2-3 different languages. If an International Death Certificate is not available, then you must obtain the “Apostille” in accordance with the terms of the Hague Convention, on the back of the ordinary Death Certificate and a translation into Spanish by a sworn translator.
2. Original Last Will: This should ideally be the Last Spanish Will. If there is no Spanish Will, then you should produce the original British Will with the “Apostille” and a translation into Spanish by a sworn translator.
3. A Certificate of Probate issued by the High Court in your Country, with the “Apostille” and a Spanish translation by a sworn translator will also be required.
4. “Certificado de Ultimas Voluntades”certificate of Last Will and Testament issued by Central Registry in Madrid, confirming whether or not there is a Will and a Testament in Spain.
5. Escritura (Title Deed) or other proof of ownership of property left by the deceased.

Once all the documents are ready, you and any other heirs must sign the official Escritura accepting (or renouncing) the Inheritance in front of your Notary in Spain.

The actual tax rates payable by the heirs are based on:

The Spanish law considers different groups of heirs depending on the relationship between the deceased person and the inheritors:

Group I: children, adopted children under the age of 21 years.

Group II: children, adopted children over 21 years old, grandchildren, spouses, parents, grandparents.

Group III: cousins, nieces, nephews, more distant relatives & descendants & ascendants

And this basic Tax Rate will be multiplied by the following coefficients (starting from 1 up to 2,4) according to the relationship of the specific inheritor with the deceased person, based on the pre-existing estate-wealth of the inheritor.

2. The third group, those who are related but not closely to the deceased, have a lower exemption of €7,993.46.

3. There is no exemption for people who are not related or are distantly related to the deceased.

4. Spanish Residency ( Andalusian Community )

For those who are resident or contemplating residency in Spain, particularly in Andalucia, the Regional Government of Andalucia has included some significant changes for tax residents in the Region when the beneficiaries are relatives such as a spouse, children or parents, which may mean that no inheritance tax is payable. To be eligible, each of the above beneficiaries (who must be residents in Andalucia and registered at the Town Hall) should be receiving less than €125,000 from the deceased ´s estate and have an existing wealth of less than €402,000.

With regard to the "habitual residence" of the deceased, when the beneficiaries are the spouse, parents or an uncle or cousin, residents, and the deceased was over 65 years of age and lived in the house for 2 years prior to the death, there is a 99.99% reduction, provided that the beneficiary keeps the house for at least 10 years and his/her share in the estate does not exceed €122,606.47.

To benefit from the new regulations it is necessary to prove both the deceased and the beneficiaries of the deceased are registered at the local Town Hall and have applied for their Spanish Residency Cards. Failure to do so will result in the deceased being considered as a non-resident.