Probate in Spain: Step-by-Step Guide for Danish Heirs

Losing a loved one is one of life's most difficult challenges. When the deceased had property or other assets in Spain, additional legal and administrative complexities are added to the grieving process. For many Danish heirs, probate in Spain can seem complicated and overwhelming, especially when also dealing with Danish rules.

In this comprehensive guide, we walk through the entire process step-by-step, so you know exactly what needs to be done, when it needs to be done, and which documents you'll need. The most important information you need to know is the critical 6-month deadline - but more on that later.

Whether you're an heir of a pensioner who lived in Spain, or the deceased only owned a holiday home on the Costa del Sol, you'll need to go through the Spanish inheritance process. Let us guide you through it all.

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Quick Overview: Spain vs. Denmark

| Aspect | Spain | Denmark | |--------|-------|---------| | Process initiation | Heirs must initiate | Automatic by authorities | | Court involvement | Only if disputes | Probate court standard | | Critical deadline | 6 months for tax | No strict deadline | | Heir responsibility | Full responsibility | Guided by court | | Notary role | Central, public official | Limited |

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Key Difference: Spain vs. Denmark

The biggest surprise for most Danish heirs is that probate in Spain does NOT start automatically. In Denmark, we're used to the municipality or probate court automatically initiating the process after a death. In Spain, the responsibility lies entirely with the heirs themselves.

⚠️ Important: If the heirs don't act, nothing happens. The property remains registered in the deceased's name, bank accounts remain frozen, and both deadlines and interest accumulate. This can have serious financial consequences.

Another significant difference is that the Spanish system doesn't have public probate in the same way as Denmark. The entire process takes place between the heirs, the notary, and tax authorities - without court involvement unless there's disagreement between heirs.

Finally, there's a difference in inheritance law itself. While Danish inheritance law gives the spouse a strong position, under Spanish law children are entitled to two-thirds of the estate (legítima). However, this can be changed by choosing Danish law in a will - more on this later.

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The Critical 6-Month Deadline

The absolutely most important deadline in the entire inheritance process is the 6 months from the date of death to pay the inheritance tax (Impuesto de Sucesiones y Donaciones). This deadline is not advisory - it's absolute, and exceeding it results in automatic financial penalties.

Why the Deadline Matters

If inheritance tax is not paid within 6 months, three things happen:

| Consequence | Description | |-------------|-------------| | ❌ Interest charges | Daily interest accrues on the owed tax from deadline expiry | | ❌ Fine | A percentage fine of 5-20% depending on the delay | | ❌ Growing burden | The longer you wait, the more expensive it becomes |

💡 Example: For an inheritance of €300,000 with an inheritance tax of €30,000, a delay of just 3 months can result in extra costs of €2,000-5,000.

When Does the Deadline Start?

The deadline runs from the exact date of death, not from when the heirs become aware of the death. This can be problematic if the heirs are in Denmark and don't receive immediate notification.

Documentation of the death date occurs via:

• Spanish death certificate (certificado de defunción) if death occurred in Spain
• Internationally recognized Danish death certificate with apostille if death occurred in Denmark

Extension Possibility

It's possible to apply for an extension of the 6-month deadline with an additional 6 months. This application must be submitted BEFORE the first 6 months have expired, and there must be legitimate reasons for the extension:

• ✅ Complex family circumstances requiring clarification
• ✅ Legal disputes between heirs
• ✅ Valuation of particularly complicated assets
• ✅ Heirs residing abroad needing document collection

📝 Note: The application is submitted to the regional tax authority (Agencia Tributaria) and typically costs a small fee. Even if an extension is granted, interest accrual begins after the first 6 months - but the fine can be avoided.

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Step-by-Step: Probate in Spain

The probate process in Spain can seem overwhelming, but by following these seven steps systematically, you'll ensure a smooth settlement.

Step 1: Obtain Necessary Documents from Denmark

If the deceased was a Danish citizen or lived in Denmark, you'll need several documents from Denmark to use in Spain.

Death Certificate (International Version)

• Ordered from the Danish Agency for Digitisation or the municipality where the death was registered
• Must be the international version with multilingual format
• Price: approx. DKK 100-150

Probate Court Certificate

• Issued by the probate court showing who the heirs are
• Required only if an actual probate proceeding is pending in Denmark
• Can often be replaced by a "declaration of inheritance rights" issued by a Danish lawyer

Will

• Both Danish and Spanish wills, if both exist
• Original or certified copy

Apostille Stamp

• All Danish documents must have an apostille to be valid in Spain
• Apostille is obtained from the Danish Civil Affairs Agency
• Can be ordered online, but processing time is typically 5-10 business days
• Price: DKK 125 per document

Authorized Translation

• All documents must be translated into Spanish by an authorized translator (traductor jurado)
• Can be done in either Denmark or Spain
• Price: typically €30-50 per page

⚠️ Important: Start the process of obtaining these documents as quickly as possible. Apostille and translation can take 2-4 weeks, and with the strict 6-month deadline, there's no time to waste.

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Step 2: Investigate Whether a Spanish Will Exists

Before the inheritance distribution can be determined, it must be clarified whether the deceased had a Spanish will. This is investigated by obtaining a certificate from:

Registro General de Actos de Última Voluntad (The Central Will Registry)

This registry has information about all wills created in Spain. A certificate from here shows:

• Whether a Spanish will exists
• Which notary created the will
• Date the will was created

The certificate can be ordered online or in person. You'll need:

• Death certificate
• Applicant's ID (passport)
• Fee of approx. €4

Processing time is normally 5-10 business days.

Why a Spanish Will is Important

A Spanish will significantly simplifies the process because:

• ✅ It's written in Spanish and therefore directly usable
• ✅ It can contain a choice of law (choosing Danish inheritance law)
• ✅ It can designate an executor
• ✅ It accelerates the entire process as the notary knows the document format

If no Spanish will exists, the Danish will must be used. This requires translation and apostille and can extend the process by several weeks.

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Step 3: Obtain NIE Number for Heirs

All heirs must have a Spanish tax identification number (NIE - Número de Identificación de Extranjero), regardless of whether they reside in Spain or not. Without NIE, heirs cannot:

• ❌ Sign at the notary
• ❌ Pay inheritance tax
• ❌ Have the deed registered in their names
• ❌ Sell the property later

Application Process

NIE can be applied for in three ways:

| Method | Location | Timeframe | |--------|----------|-----------| | In person in Spain | Police station with foreigners' office | Often same day | | Via Spanish consulate | Spanish Embassy in Copenhagen | 2-6 weeks | | By power of attorney | Representative in Spain applies | 1-3 weeks |

Required Documents:

• Passport (original and copy)
• Application form (EX-15)
• Documentation for why NIE is necessary (death documents, probate certificate)
• Fee: approx. €10-15

💡 Recommendation: Apply for NIE as early as possible, preferably within the first month after death. If there are multiple heirs residing in Denmark, NIE application via the consulate can become a bottleneck.

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Step 4: Asset Valuation

To calculate the inheritance tax, all assets must be valued. This is a critical step, as tax authorities can challenge too low a valuation.

Property Valuation

For real estate, the following value must be used:

• The highest of the following three values:
  1. Deed purchase price (if purchased within the last year)
  2. Cadastral value (valor catastral) multiplied by a regional coefficient (typically 1.5-2.0)
  3. Market value (valor de mercado)

In practice, market value is almost always used. This can be documented by:

• Professional appraisal (tasación) from an authorized appraiser
• Comparable sales prices in the area
• Bank's valuation (if relevant)

⚠️ Warning: Some heirs are tempted to declare a low value to reduce inheritance tax. This is highly risky, as tax authorities have extensive powers to challenge the valuation and impose fines.

Bank Accounts and Securities

All bank accounts are frozen upon death. The bank will issue a certificate showing:

• Balance on the date of death
• Any securities, stocks, or bonds
• Any debt

Other Assets:

• Cars: Market value or appraisal
• Jewelry and valuables: Appraisal
• Household contents: Typically estimated value (often a standard amount of €3,000-5,000)

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Step 5: Calculation and Payment of Inheritance Tax

Inheritance tax in Spain (Impuesto de Sucesiones y Donaciones) varies dramatically depending on which region the property is located in and the heir's relationship to the deceased.

Regional Differences in Spain

Spain has delegated inheritance tax to the 17 autonomous regions, meaning significant differences:

| Region | Reduction for Close Relatives | Effective Rate | |--------|-------------------------------|----------------| | Andalusia | Up to 99% (inheritance under €1M) | ~1% | | Madrid | 99% for immediate family | ~1% | | Catalonia | 99% (under €100,000 per child) | 1-5% | | Valencia | 50-75% for children and spouse | 7-15% | | Balearic Islands | Moderate reductions | 5-15% | | Murcia | Very high rates | Up to 36.5% |

Deductions and Thresholds

Most regions provide significant deductions for close family members:

• Spouse: Typically €15,957-100,000 deduction
• Children: Typically €15,957-100,000 per child
• Parents: Similar to children
• Siblings: Lower deductions
• Distant relatives: Minimal or no deductions

Calculation Example - Andalusia

| Item | Amount | |------|--------| | Inheritance: Property | €300,000 | | Heir: Daughter residing in Denmark | - | | Personal deduction | -€15,957 | | Taxable amount | €284,043 | | Calculated tax before reduction | ~€57,000 | | Regional reduction (99%) | -€56,430 | | Actual tax to pay | ~€570 |

Calculation Example - Balearic Islands

Same inheritance and heir:

| Item | Amount | |------|--------| | Inheritance value | €300,000 | | Personal deduction | -€25,000 | | Taxable amount | €275,000 | | Calculated tax before reduction | ~€55,000 | | Regional reduction (50%) | -€27,500 | | Actual tax to pay | ~€27,500 |

💡 Note: As the examples show, the difference can be enormous - from under €1,000 to over €25,000 for the same inheritance.

Payment Process

Inheritance tax is paid to the regional tax authority by:

1. Completing form Modelo 650
2. Attaching all documents (death certificate, will, valuation)
3. Paying via bank or online

When payment is completed, a receipt (modelo 650 justificante de pago) is issued, which is essential for the next step.

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Step 6: Signing at the Notary

Once inheritance tax is paid, the next step is to formalize the inheritance distribution at a notary (notario). In Spain, notaries have a much more central role than in Denmark - they are public officials who ensure the legality of transactions.

Deed of Inheritance (Escritura de Aceptación de Herencia)

At the notary, the legally binding deed of inheritance is signed, documenting:

• Who the deceased was
• Who the heirs are
• Which assets are included in the estate
• How assets are distributed
• That inheritance tax has been paid

Who Must Be Present?

All heirs must either:

• Appear in person at the notary with valid ID
• Be represented by power of attorney (poder notarial)

The power of attorney must be:

• Issued by a notary (either in Denmark or Spain)
• If issued in Denmark: with apostille and translated to Spanish
• Specific and grant the right to accept inheritance, sign the deed, and complete registration

Process at the Notary Visit

1. Notary reviews all documents
2. Notary verifies heirs' identity
3. The deed of inheritance is read aloud (often a 20-30 minute reading)
4. Heirs sign
5. Notary attests the document

Costs

Notary costs are regulated by law and depend on the estate's value:

• €300,000 property: approx. €600-900 in notary fees
• Plus copies and extracts: €100-200

Language Barriers

Although the document is in Spanish, the notary has a duty to ensure you understand what you're signing. You have the right to:

• Bring an interpreter
• Have the document translated in advance
• Ask questions and get clarification

Most notaries in coastal areas have experience with foreign clients and speak English. Nevertheless, it's strongly recommended to have a legal advisor present.

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Step 7: Registration and Recording

The final step is to have the deed of inheritance registered in the property registry (Registro de la Propiedad), so the property officially transfers to the heirs.

Registro de la Propiedad

Registration occurs when the deed of inheritance is submitted to the local property registry. The registrar will:

1. Check all documents
2. Verify that inheritance tax has been paid
3. Update the property's title deed
4. Issue a new property certificate (nota simple) with the heirs' names

Required Documents:

• ✅ Original deed of inheritance from the notary
• ✅ Receipt for paid inheritance tax (Modelo 650)
• ✅ Receipt for paid stamp duty (AJD)
• ✅ Previous property documentation

Stamp Duty (AJD)

In addition to notary costs and inheritance tax, stamp duty (Actos Jurídicos Documentados) must be paid:

• Rate varies between regions: 0.5% - 1.5%
• For a €300,000 property: €1,500-4,500

This tax is paid before registration via Modelo 600.

Timeframe

Registration typically takes 2-6 weeks depending on the registry's workload. In tourist areas with many transactions, it may take longer.

Changing Utilities, IBI, etc.

Once the ownership change is registered, the following must be updated:

• IBI (property tax): Municipality must be informed of ownership change
• Utilities: Electricity, water, gas must be transferred to heirs' names
• Homeowner association: Comunidad de propietarios must be notified
• Insurance: Home insurance must be updated

Many of these changes require a copy of the registered deed of inheritance as documentation.

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Which Country's Inheritance Rules Apply?

One of the most confusing questions for Danish heirs is: Which inheritance rules actually apply? Danish, Spanish, or both?

EU Succession Regulation

Since August 17, 2015, the EU Succession Regulation (EU 650/2012) applies in all EU countries - except Denmark, Ireland, and the UK, which have opted out of the regulation.

Main Rule

The regulation establishes that inheritance should be handled according to the law of the country where the deceased had their habitual residence at the time of death.

| Situation | Applicable Law | |-----------|---------------| | Dane who lived permanently in Spain | Spanish inheritance law | | Dane who lived in Denmark but owned holiday home in Spain | Danish inheritance law |

Definition of Habitual Residence

"Habitual residence" is assessed concretely and depends on:

• Where the person lived most of the time
• Where the person's family and social center was
• Where the person was tax resident
• Where the person had their main occupation

For pensioners who spent 6-8 months annually in Spain, the determination can be unclear. Authorities will look at:

• Registration as resident (empadronamiento)
• Tax status
• How long the person had lived in Spain

Choice of Law in Will

The decisive tool for creating clarity is choice of law in will.

Danes Can Choose Danish Inheritance Law

Even if a Dane lives in Spain and Spanish inheritance law would therefore apply by default, they can choose Danish law by inserting a choice of law clause in the will:

"I determine that Danish law shall apply to my entire estate pursuant to Article 22 of the EU Succession Regulation."

This choice applies to the entire estate - assets in both Denmark and Spain.

How to Do It Correctly

For the choice of law to be valid, it must:

1. Appear clearly and unambiguously in the will
2. Refer to Danish law or Danish nationality
3. Ideally appear in both Danish and Spanish wills
4. Be signed and dated after the EU Regulation's entry into force (August 17, 2015)

⚠️ Important: The choice of law only determines which inheritance rules govern the distribution of the estate. It does NOT change:

• The amount of inheritance tax (follows Spanish rules)
• The probate procedure (follows Spanish rules)
• The obligation to use a Spanish notary

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Danish vs. Spanish Inheritance Law - The Major Differences

There are significant differences between Danish and Spanish inheritance law that can have major financial implications for heirs.

Comparison Table

| Aspect | Danish Inheritance Law | Spanish Inheritance Law | |--------|------------------------|-------------------------| | Spouse's forced share | 25% of estate | 0% (only usufruct) | | Children's forced share | 25% of estate | 66.7% of estate (legítima) | | Free disposition | 50% of estate | 33.3% of estate | | Can spouse inherit everything? | Yes, by will | No, children always entitled to 2/3 | | Succession order without will | 1) Spouse + children, 2) Parents, 3) Siblings | 1) Children, 2) Parents, 3) Spouse |

The Spouse's Position

This is the biggest difference. Under Danish law, the spouse is a forced heir with entitlement to minimum 25% and can inherit the entire estate via will. Under Spanish law, the spouse only has entitlement to usufruct (usufructo) of 1/3 of the estate if there are children.

Usufruct means:

• The right to live in the property or receive rental income
• NOT ownership
• Children own the property but cannot sell or mortgage it without spouse's consent
• Upon spouse's death, usufruct reverts to children

This can create problematic situations where the surviving spouse cannot decide about the family home.

Practical Example

Situation: Danish pensioner couple lives in Spain. Husband dies with property worth €600,000. The couple has 2 adult children.

| Scenario | Wife's Share | Child 1's Share | Child 2's Share | |----------|--------------|-----------------|-----------------| | No will (Spanish law) | Usufruct of €200,000 | Ownership of €200,000 | Ownership of €200,000 | | Danish law chosen in will | Can inherit all €600,000 | Inherits on wife's death (or forced share of €75,000 now) | Same as Child 1 |

💡 Key Point: The difference in the spouse's position is enormous and can be decisive for financial security.

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Inheritance Tax in Spain

Inheritance tax (Impuesto de Sucesiones y Donaciones) is for many heirs the largest financial burden when inheriting in Spain. The system is complex because the tax is administered regionally with major differences between the 17 autonomous regions.

National vs. Regional Rules

National Basic Rules

The Spanish state has established the basic rules for inheritance tax:

• Progressive scale from 7.65% to 34%
• Personal deductions depending on kinship
• Multiplication factors based on heir's wealth

But these national rules are largely irrelevant because:

Regions Have Taken Over

Each of the 17 autonomous regions has adopted their own rules that can:

• Provide deductions up to 99%
• Change the progressive rates
• Introduce their own thresholds
• Differentiate between residents and non-residents (this was permitted until 2014, now limited)

Detailed Calculation Example

Let's go through a detailed calculation to understand the system's complexity:

Basic Facts:

• Deceased: Danish pensioner residing in Málaga, Andalusia
• Heir: Daughter, 45 years old, residing in Copenhagen
• Asset: Apartment in Marbella valued at €300,000
• No other assets

Calculation Before Regional Deductions (National Rules):

| Step | Calculation | Amount | |------|-------------|--------| | 1. Gross inheritance value | | €300,000 | | 2. Minus funeral costs (max €7,993) | | -€7,993 | | 3. Net inheritance value | | €292,007 | | 4. Personal deduction (Group II) | | -€15,957 | | 5. Taxable base | | €276,050 | | 6. Calculated tax (progressive scale) | | ~€56,000 | | 7. Multiplier (wealth under €400,000) | ×1.0 | €56,000 | | 8. Andalusia reduction (99%) | | -€55,440 | | 9. Actual tax to pay | | ~€560 |

Same Inheritance in Other Regions:

| Region | Effective Tax | Reduction from Base Rate | |--------|---------------|--------------------------| | Andalusia | €560 | 99% | | Madrid | €560 | 99% | | Catalonia | €6,000 | 95% | | Valencia | €14,000 | 75% | | Balearic Islands | €28,000 | 50% | | Murcia | €45,000 | 20% | | Asturias | €42,000 | 25% |

⚠️ Important for Danish Heirs: Regional rules depend on where the deceased had residence, not where the heir lives. Therefore:

• If deceased was resident in Andalusia: Andalusia's favorable rules apply
• If deceased was non-resident in Spain: National rules apply (without regional deductions)

This means non-residents who own holiday homes in Spain but don't live there permanently risk paying significantly higher inheritance tax, as they don't benefit from regional deductions.

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Special Situations

Not all probate proceedings in Spain follow the standard process. Here are three special situations requiring extra attention:

Deceased Was Non-Resident

If the deceased lived in Denmark but owned a holiday home in Spain, special challenges arise:

Inheritance Law

• Danish inheritance law applies by default (habitual residence in Denmark)
• The Spanish property must still be processed through the Spanish system
• Danish probate court certificate must be used as documentation of heirs' rights

Tax

• Favorable regional deductions do NOT apply to non-residents
• Instead, national rules with fewer deductions apply
• EU court rulings have required equal treatment of EU citizens, so this is a legal gray area
• Effective tax can be 20-35% instead of under 1%

Strategy for Holiday Home Owners

For Danes considering buying a holiday home in Spain, it may be worth considering:

• Establishing tax residence in Spain (staying more than 183 days annually)
• Becoming empadronado (registered) in the municipality
• This qualifies for favorable regional inheritance tax rules

This naturally requires a holistic assessment of tax consequences in both Denmark and Spain.

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Multiple Heirs with Disagreement

When heirs don't agree on distribution or handling of the estate, the process becomes significantly more complicated.

Typical Points of Disagreement:

• Some heirs want to keep the property, others want to sell
• Disagreement about valuation
• Suspicion that deceased favored one heir before death
• Uncertainty about will's validity

Legal Steps in Case of Disagreement:

1. Attempt amicable settlement: Should always be tried first, often with legal mediation
2. Executor (contador-partidor): Court can appoint a neutral executor to handle distribution
3. Lawsuit (juicio de testamentaría): Last resort where court makes a decision

⚠️ Important: Even with disagreement, the 6-month inheritance tax deadline runs. It's therefore crucial to:

• Apply for extension before deadline expires
• Document that a dispute is pending
• Pay inheritance tax based on an estimate to meet the deadline

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Property with Debt

If the deceased had debt on the property (mortgage) or other obligations, heirs must decide whether to accept the inheritance:

Three Options Under Spanish Law:

| Option | Description | Risk | |--------|-------------|------| | Full acceptance | Heirs take over both assets and liabilities, unlimited liability | High | | Acceptance with benefit of inventory | Heirs liable only up to inheritance value | Low | | Rejection of inheritance | Heir renounces their share entirely | None |

💡 Recommendation: Acceptance with benefit of inventory (beneficio de inventario) is RECOMMENDED in all cases where there is debt.

Example:

| Item | Amount | |------|--------| | Property | €300,000 | | Mortgage debt | €250,000 | | Unpaid IBI and community fees | €5,000 | | Net inheritance | €45,000 |

If heirs accept in full, they take over the property and loan. They can choose to:

• Keep the property and continue loan payments
• Sell the property and pay off the loan

If heirs accept with benefit of inventory:

• They cannot be required to pay more than the €45,000
• If additional debt appears, they're only liable up to the inheritance value

Important About Inheritance Tax with Debt

Inheritance tax is calculated on the net inheritance (assets minus liabilities). Documented debt is therefore deducted from the inheritance tax base.

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Document Checklist

To ensure a smooth process, it's essential to have all necessary documents ready. Here's a complete checklist:

Documents from Denmark

• [ ] Death certificate (international version) - Approx. DKK 100-150
• [ ] Apostille on death certificate - DKK 125, 5-10 business days
• [ ] Will (if created in Denmark) - Must have apostille
• [ ] Probate court certificate / Inheritance certificate - From probate court or Danish lawyer
• [ ] Authorized translation to Spanish - €30-50 per page

Documents from Spain

• [ ] Certificado de Defunción (Spanish death certificate) - ~€4
• [ ] Certificado de Últimas Voluntades (Will registry certificate) - ~€4
• [ ] Will (if created in Spain) - €15-30 for copy
• [ ] Certificado de Seguros con Cobertura de Fallecimiento (Life insurance certificate) - ~€9
• [ ] NIE number for all heirs - ~€10-15
• [ ] Nota Simple (Property registry extract) - ~€9
• [ ] Bank certificates - Usually free
• [ ] IBI receipt (Latest property tax receipt)
• [ ] Cadastral value (valor catastral) - Free online
• [ ] Property appraisal (tasación) - €300-600, recommended

Documents During the Process

• [ ] Modelo 650 (Inheritance tax declaration)
• [ ] Receipt for paid inheritance tax - ABSOLUTELY NECESSARY for notary
• [ ] Escritura de Aceptación de Herencia (Deed of inheritance) - €600-1,200
• [ ] Modelo 600 (Stamp duty) - 0.5-1.5% of property value

Practical Tips for Document Collection

| Tip | Why It Matters | |-----|----------------| | ✅ Start early | Apostille and translation can take 3-4 weeks | | ✅ Order multiple copies | Often original or certified copy required for different authorities | | ✅ Track deadlines | Certificate of Last Wills can only be ordered 15 days after death | | ✅ Keep everything | Keep copies of all documents and receipts | | ✅ Digitize | Scan all documents and store them securely in the cloud |

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Common Mistakes to Avoid

Over the years, we've seen many Danish heirs make the same mistakes. Here are the most critical ones to avoid:

1. Waiting Too Long (6-Month Deadline)

❌ The Mistake: Many heirs underestimate the seriousness of the 6-month deadline or believe it can be extended without further ado.

❌ The Consequence: Automatic fines (5-20%), daily interest, and a process that becomes increasingly expensive.

✅ The Solution:

• Start the process immediately after death
• Contact a Spanish lawyer within the first weeks
• Apply for extension in good time if necessary
• Consider 6 months as an absolute deadline

2. Missing Spanish Will

❌ The Mistake: The deceased only had a Danish will or no will at all.

❌ The Consequence:

• Significantly slower process (can take 6-12 extra months)
• Higher costs for translation and documentation
• Risk of exceeding 6-month deadline
• Uncertainty about choice of law

✅ The Solution:

• Always create a Spanish will when purchasing Spanish property
• Coordinate Danish and Spanish wills so they don't contradict each other
• Include choice of law clause in both wills
• Cost: €150-300 at Spanish notary - a minimal investment

3. Uncoordinated Wills

❌ The Mistake: The deceased has both Danish and Spanish wills, but they contradict each other or have different provisions.

✅ The Solution:

• Ensure wills are coordinated
• Use the same choice of law in both wills
• Consider a clause like: "This will does not revoke my will created in Denmark/Spain"

4. Forgetting NIE Number

❌ The Mistake: Heirs wait until the end of the process to apply for NIE number.

❌ The Consequence:

• Cannot sign at notary
• Cannot pay inheritance tax
• 2-6 week delay
• Risk of exceeding deadlines

✅ The Solution:

• Apply for NIE for all heirs immediately after death
• If heirs live in Denmark: Apply via Spanish Embassy in Copenhagen
• Alternatively: Give power of attorney to representative in Spain to apply

5. Undervaluing the Property

❌ The Mistake: To save inheritance tax, heirs declare an artificially low property value.

❌ The Consequence:

• Tax authorities can challenge the valuation
• Fine of up to 150% of missing tax
• Requirement for professional appraisal at heir's expense
• On later sale: Higher capital gains tax (as acquisition cost is too low)

✅ The Solution:

• Use realistic market value
• Get professional appraisal (tasación) if in doubt
• Remember that modern tax authorities have access to sales data and can compare

6. Assuming Danish Rules Apply

❌ The Mistake: Heirs assume the process works as in Denmark and that they can "handle it themselves."

✅ The Solution:

• Use a Spanish lawyer with experience in estates
• Don't use a Danish lawyer who doesn't know Spanish law
• The cost (typically €1,500-3,000) is an investment preventing much larger losses

7. Ignoring Property Debt

❌ The Mistake: Heirs accept the inheritance in full without investigating whether there's debt.

❌ The Consequence:

• Personal liability for all debt, even beyond the inheritance value
• Unpleasant surprises with unpaid IBI, community fees, mortgages

✅ The Solution:

• Always order Nota Simple from property registry
• Obtain bank certificates
• Check municipality for unpaid IBI
• Check homeowner association for arrears
• Consider acceptance with benefit of inventory

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Frequently Asked Questions (FAQ)

Can I sell the property immediately as a Danish heir?

Yes, but only after the deed of inheritance is registered in your name. The process is:

1. Complete the entire inheritance process (typically 3-6 months)
2. Have the property registered in your/heirs' names
3. Then the property can be sold as normal

Many heirs choose to put the property on the market during the inheritance process, but legally the sale can only be completed when registration is finished.

💡 Tax Note: If you sell shortly after inheritance, you must pay capital gains tax on the difference between sale price and the value the property was inherited at. For sales within 1-2 years, the gain is often small.

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What if an heir lives in Denmark and cannot travel to Spain?

This is very common and easily solved with power of attorney (poder notarial):

1. Heir goes to a notary in Denmark
2. Notary issues power of attorney to a person in Spain (often a lawyer or another heir)
3. The power of attorney must be:
   • With apostille (Danish Civil Affairs Agency)
   • Translated to Spanish by authorized translator
   • Specifically grant right to accept inheritance and sign deed of inheritance

⚠️ Important: The power of attorney must be very specific. A general Danish power of attorney is not sufficient - it must expressly grant the right to accept inheritance, sign at notary, and complete registration.

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Do I have to pay Danish inheritance tax on Spanish property?

No. Denmark abolished estate duty in 1995 and no longer has inheritance tax. You only pay:

• Spanish inheritance tax (impuesto de sucesiones) - once
• No Danish inheritance tax

However, you should be aware of:

• Danish estate taxation: If you later sell the property, capital gains must be taxed in Denmark (if you're tax liable in Denmark)
• Double taxation: Gains on sale are taxed in both Spain and Denmark, but with relief so you don't pay double

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What happens if we are disagreeing heirs?

Disagreement between heirs is unfortunately not uncommon. The process depends on the nature of the disagreement:

Disagreement about distribution:

• First try amicable settlement, possibly with legal mediation
• Court can appoint a neutral executor (contador-partidor)
• Last resort: Lawsuit (can take 1-3 years)

Disagreement about sell vs. keep:

• No heir can be forced to keep the property
• Any heir can demand the property be sold
• If no agreement: Forced auction through court

💡 Practical Advice: In the vast majority of cases, it's cheaper and faster to find an amicable settlement than to litigate. Use an experienced mediator or lawyer to facilitate a solution.

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How does it affect me tax-wise in Denmark?

As a Danish taxpayer, you should be aware of the following:

| Situation | Tax Implication | |-----------|-----------------| | The inheritance itself | NOT taxable in Denmark | | If you keep the property | Annual property value tax (0-3%) | | If you sell the property | Capital gains tax (~42% total effective) |

If you sell the property:

• Capital gains tax on profit
• Taxed in both Spain (19-23%) and Denmark (42%)
• Relief in Denmark for paid Spanish tax (credit method)
• Total effective taxation approx. 42%

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Can I inherit if I have debt in Denmark?

Yes, you can certainly inherit a Spanish property even if you have debt in Denmark. Your Danish creditors can theoretically:

• Make claims on the property
• Seek attachment of your inheritance rights

Practically speaking:

• It's cumbersome and expensive for creditors to pursue Spanish assets
• Most Danish creditors won't initiate collection in Spain
• Spanish assets are not automatically available to Danish creditors

⚠️ Important: If you're in bankruptcy in Denmark, the situation is different. Here, the bankruptcy estate can make claims on all your assets, including abroad. Contact your trustee.

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What if the deceased had assets in both Denmark and Spain?

This is very common for Danish pensioners in Spain. The solution:

Two Separate Processes:

• Danish estate: Processed in Denmark under Danish law
• Spanish estate: Processed in Spain under Spanish law (or Danish law if choice of law)

Coordination:

• The two processes must be coordinated
• Same heirs in both countries
• Same distribution (if coordinated wills)

| If Deceased Lived In | Main Probate | Spanish Property | |---------------------|--------------|------------------| | Spain | Spain | Included in Spanish probate | | Denmark | Denmark | Processed separately in Spain |

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Conclusion

Probate in Spain is a complex process requiring careful planning, timely action, and understanding of both Spanish and Danish legal systems. The key takeaways from this guide are:

The 5 Critical Points

| Point | Why It Matters | |-------|----------------| | ✅ 6-month deadline is absolute | Start immediately and seek extension if necessary | | ✅ Spanish will is essential | Create it when purchasing property | | ✅ NIE number for all heirs | Apply early to avoid delays | | ✅ Valuation must be realistic | Avoid artificially low valuations | | ✅ Use professional help | A Spanish lawyer is a necessary investment |

Expected Costs

For a typical inheritance with a €300,000 property:

| Cost Item | Amount | |-----------|--------| | Inheritance tax | €500-30,000 (depending on region) | | Notary | €600-1,200 | | Stamp duty | €1,500-4,500 | | Lawyer | €1,500-3,000 | | Documents, translations, apostilles | €500-1,000 | | Total | €4,600-40,200 |

Timeline

With good planning and professional help:

• Fastest process: 3-4 months
• Typical process: 4-6 months
• With complications: 6-12 months

Take Action Now

If you're in an inheritance situation:

1. Contact a Spanish lawyer with estate experience within the first weeks
2. Start collecting documents immediately
3. Apply for NIE for all heirs
4. Get clarity on deadlines and next steps

If you're considering buying property in Spain:

1. Create a Spanish will at the same time as purchase
2. Include choice of law clause (choosing Danish law)
3. Coordinate with your Danish will
4. Consider inheritance tax consequences when choosing region

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An example from our practice: We recently helped a Danish family where the father had passed away in Málaga. The family hadn't heard about the 6-month deadline and contacted us after 4 months. We applied for an extension, coordinated with the Danish probate court, and obtained all necessary documents with apostille. The result? The deed of inheritance was signed at the notary before the deadline expired, and the family saved over €5,000 in fines and interest.

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Do you need help with probate in Spain?

I have many years of experience guiding Danish heirs through the Spanish inheritance process. Contact me for a non-binding conversation, or write directly to cbgefke@gmail.com / WhatsApp +45 93 84 18 22.

Useful links:

• Registro General de Actos de Última Voluntad - Spanish Will Registry
• Danish Civil Affairs Agency - Apostille - Danish documents for abroad
• Sede Electrónica del Catastro - Cadastral value lookup