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Inheritance and Selling Property in Spain | R E C

Inheritance and Selling Property in Spain

If you have inherited a property in Spain and are considering selling it, there are specific legal steps and tax obligations you need to understand. Whether the inheritance is recent or from several years ago, R E C helps you navigate the entire process securely and efficiently.

Selling an inherited property in Spain


Step 1: Formalize the inheritance

Before you can sell, the property must be legally transferred into your name through an inheritance deed (Escritura de Aceptación de Herencia). This process is usually handled at a notary in Spain and may require:


  • 🧾 The original title deed of the deceased

  • 🪪 Death certificate and last will/testament

  • 📝 Spanish NIE number for all inheritors

  • 🏛️ Proof of property ownership (nota simple)

Step 2: Inheritance Tax (IHT)

Spain does have inheritance tax, but the rates vary by region and depending on your relationship to the deceased. If you’re a direct heir (child or spouse), exemptions and reductions may apply.

💡 Non-residents must also pay inheritance tax in Spain, even if they live abroad. R E C works with tax advisors to help you manage this step efficiently.


Step 3: Register the property

After paying the inheritance tax, the property must be registered under your name in the Land Registry (Registro de la Propiedad). Only then can you proceed with selling it legally.


Step 4: Prepare for sale

Once ownership is updated, the process follows a standard property sale. You will need:

  • 📑 Title deed in your name

  • 🔍 Updated nota simple

  • 📄 Energy performance certificate (EPC)

  • 🧾 Community and IBI clearance certificates

Can I sell the property without coming to Spain?

Yes. You can issue a Power of Attorney to allow a lawyer or family member to handle the full process, including the inheritance formalization and the sale.


Additional taxes when selling

  • 💸 Capital gains tax (IRNR): Applies if the property value increased since it was originally purchased by the deceased.

  • 🏛️ Plusvalía Municipal: Local tax on land value increase. Usually paid by the seller.


📘 Related guides



R E C provides full legal and tax assistance.



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