Chapter
Inheritance and gift tax on property in Spain
Quick answer
Inheritance and gift tax is a state tax whose yield belongs to the regions, so reliefs depend on the region. Inheritances are declared on model 650 within six months of the death, and gifts on model 651 within thirty working days. Non-residents are taxed on assets in Spain.
Applies toHeirs and donees of Spanish property, and owners planning to pass a home on. It does not give regional reliefs, which we could not verify.
On this page: 11 sections
§ 1What the tax is
Inheritance and gift tax is charged on what a person receives from an inheritance or a gift. It is a state tax, and its yield has been ceded to the regions, which set the reliefs. The official portal puts it plainly: the tax is a state tax whose revenue has been ceded to the regions. For non-residents, the state office manages the tax when it is not ceded to a region. The structure and the deadlines are national, while the reliefs are regional and set out in inheritance tax by region.
§ 2Who is taxable
The official portal lists the taxable persons. Non-resident individuals who receive an inheritance, a legacy, a life insurance benefit or a donation are taxable. Residents who inherit from a non-resident, or who receive a donated property located abroad, are also taxable. Companies are not subject to the tax. Inheritance tax for non-residents explains how this works for heirs who live abroad.
§ 3The forms and deadlines
Three forms exist. Model 650 is for inheritances, model 651 is for gifts, and model 655 is for the consolidation of ownership when a usufruct ends. An inheritance return is due six months from the date of death, and an extension of the same length can be requested in the first five months. A gift return is due thirty working days from the day after the act or contract. Missing the date can cost money, so mark it as soon as the event happens.
§ 4Representatives
Non-residents outside the EU and the EEA with the relevant assistance agreements must appoint a representative in Spain. EU and EEA residents do not have to. Ask your adviser which rule applies to your country.
§ 5Gifts and the family home
Many families consider giving a home to a child during their lifetime. A gift triggers the gift tax for the child, and other taxes may follow. Gift tax explains how gifts are taxed, and transferring property to children deals with the questions that arise when the donee is a child.
§ 6Other taxes that follow
The municipal tax on the rise in land value is also due when land passes by inheritance or gift, and the person who receives the land is the taxpayer. It is described in plusvalía explained. The notary and the registry charge fees for the deed of acceptance and the registration, which are described in professional fees explained.
§ 7Related costs and taxes
A sale triggers a different set of taxes, described in what to know about capital gains tax on a sale, and the yearly taxes of a non-resident owner are described in what to know about non-resident taxes.
The purchase taxes are described in the resale transfer tax explained and taxes on new builds explained.
The full picture of costs is in the costs of buying explained, and the yearly bills are described in more on yearly property taxes.
The section as a whole starts at more on costs and taxes.
§ 8Planning ahead
Families who plan before a death have more choices than those who plan after. A will made under Spanish rules, a clear list of the property and its cadastral references, and a conversation with an adviser about the region whose rules would apply can save time and money later. Owners who live abroad should also consider whether a Spanish will for their Spanish assets would help, which is a question for a lawyer who knows both systems.
§ 9Why the first weeks matter
The first weeks after a death set the pace of everything else. The heirs need certificates before they can do anything, the bank accounts of the deceased are usually frozen until the heirs prove their rights, and the clock for the tax is already running. Appointing a lawyer in the first days, and giving them the documents you have, lets them list what is missing and order the missing certificates while you grieve and decide.
§ 10Costs of the process
An inheritance involves more than the tax. There are notary fees for the deed of acceptance, registry fees for putting the property in the heirs' names, the municipal tax and the lawyer's fee. Ask for a written estimate of all of them early, so that the heirs know how much cash they need and when. Heirs who cannot agree on what to do with the home should say so early, because a shared home can be sold or kept only by agreement.
§ 11What to do first
When someone dies, find the will and the death certificate, identify the property and its cadastral reference, and ask a lawyer in Spain to advise on the order of steps. Put the six-month date in your calendar immediately. If you are planning a gift, ask the lawyer and the tax adviser to look at the gift tax, the municipal tax and any tax on the donor's gain before the deed.
FAQRelated questions
Is inheritance tax the same everywhere in Spain?
No. It is a state tax whose yield belongs to the regions, and each region sets its own reliefs and bonuses. The same inheritance can cost very different amounts depending on which rules apply, so check this before you plan.
Do I pay if I live abroad?
A non-resident who receives an inheritance or a gift of assets in Spain is taxable. The tax agency lists non-resident individuals receiving an inheritance or donation as taxable, and the forms are the same as for residents.
How long do heirs have?
Half a year counted from the death for an inheritance, extendable by the same period when requested early, and a month and a half of working days for gifts after the deed. Have an adviser confirm both dates.
Sources
- Administración.gob.es: Inheritance and gift tax: tax rules for non-residents (official source, opens in a new window), Forms, deadlines, state or regional rulesLast checked 17 October 2026
- Agencia Tributaria: Modelo 650 (non-residents): instructions (official source, opens in a new window), Who files and the deadline for inheritancesLast checked 17 October 2026
Tax note. Rates depend on the region, the type of property and the buyer, and they change. Figures here are dated and sourced; examples are illustrative and show their assumptions. Confirm yours with the regional tax agency or a tax adviser.