Note
Inheritance tax for non-residents in Spain
Quick answer
Non-resident individuals who receive an inheritance of assets in Spain are taxable, under what the form instructions call the real obligation. The return is model 650, due six months from the death. EU and EEA residents need no representative, and others may need one.
Applies toHeirs who live outside Spain, and Spanish residents who inherit from a non-resident. It does not give regional reliefs.
On this page: 9 sections
§ 1Who is taxable
The official portal lists non-resident individuals who receive an inheritance, a legacy, a life insurance benefit or a donation among those subject to the tax. The instructions for the non-resident version of model 650 explain that non-resident heirs file under the real obligation, for assets located in Spain or that can be exercised or fulfilled there. A Spanish home is in that category. The chapter on the whole subject is the basics of inheritance and gift tax.
§ 2The return and the deadline
The inheritance return is model 650. It is due six months from the date of death. An extension of the same length can be requested within the first five months. Because the heirs may live abroad and the paperwork may need translating, start early.
§ 3Who files and how
The form can be filed in print at the national tax office responsible for non-residents, as a pre-declaration at the agency's offices, or electronically. Electronic filing requires a digital certificate, an electronic identity card or the agency's PIN system. A lawyer or adviser in Spain can file with a power of attorney, which is often the practical choice for heirs abroad.
§ 4Representatives
The portal says that non-residents outside the EU and the EEA with the relevant assistance agreements must appoint a representative in Spain, while EU and EEA residents do not have to. The form instructions say that heirs resident in an EU or EEA state with mutual assistance rules on the exchange of tax information can act through their usual legal or voluntary representatives. Those who live elsewhere must appoint a representative who lives in Spain. The wording of the two sources differs slightly, so ask an adviser to confirm what applies to you.
§ 5Residents who inherit from a non-resident
The tax also reaches residents of Spain who inherit from a non-resident, because the official portal lists them as taxable. A Spanish resident heir of a foreign owner should therefore also check the deadline.
§ 6What happens to the property
After the return, the heirs complete the formalities that put the property in their name: a notarial deed of acceptance and distribution, the registration in the land registry and the change of holder for the yearly property tax. The fees for these steps are described in the section on professional fees. The municipal tax on the rise in land value also arises on the transfer, and the person who receives the land is the taxpayer.
§ 7Documents
Gather the death certificate, the will or the certificate of last wills, proof of kinship, the title deeds, the cadastral reference and, for foreign documents, the certified translations and apostilles your lawyer asks for. Keep copies of what you file.
§ 8Questions to ask
Ask which region's rules apply, whether the option tied to the location of the assets is open to you, whether you need a representative, what the deadline is for your estate and what the whole process will cost.
§ 9Related pages
More on inheritance tax by region explains how the regions differ, and gift tax explained explains how gifts are taxed.
Transferring property to children explained explains passing a home to children.
FAQRelated questions
Do I need a representative in Spain?
It depends on the country you live in. Some heirs from outside the EU and the EEA must name a person in Spain, whereas those from inside may use their ordinary legal or voluntary agents. Confirm your own category early.
Where do I file model 650?
Three routes exist: paper at the national office, a pre-declaration at an agency office, or online with a digital certificate, electronic identity card or the agency PIN. Many heirs let a Spanish lawyer file with a power of attorney.
Is the tax the same as for residents?
The forms are the same, but the rules that apply depend on the facts. The form instructions tie the regional rules to the deceased’s habitual residence, and the portal mentions an option tied to the assets. Ask an adviser which rule governs.
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.