Steps after a death in Spain: insurance, partition, renouncing and benefit of inventory

The first document is the death certificate, issued by the Registro Civil (the Spanish civil registry) of the town where the death took place. Without it you cannot go on with any inheritance formality.

Once the death is registered, and once 15 working days have passed since the death, two key certificates are requested from the Ministerio de Justicia (the Spanish Ministry of Justice): the certificate of last wills (certificado de actos de última voluntad, which says whether there was a will and before which notario it was signed) and the certificate of death cover insurance contracts (which says whether the deceased had life insurance).

With that information you locate the will or process the declaration of heirs, draw up an inventory of assets and debts and decide what to do with the estate: accept it, accept it under benefit of inventory or renounce. All of this comes before and is separate from inheritance tax (Impuesto de Sucesiones), which has its own deadline of 6 months.

You request the certificate of death cover insurance contracts, issued by the Registro de Contratos de Seguros de Cobertura de Fallecimiento (the death cover insurance contracts register) of the Ministerio de Justicia. It proves in which policies the deceased was the insured person (life and accident policies with death cover) and with which companies, so that the beneficiaries can claim payment.

It is applied for with the modelo 790 (tasa 006, official fee), attaching the full death certificate. It cannot be filed until 15 working days have passed since the death. The data stays available in the register for 5 years from the date of death.

If the certificate is positive, you take it to each insurer to collect. If it is negative, it records that no policy was registered. The Managora page for the life insurance certificate shows the current price of the service; Managora files the application and the claims to the insurers for you.

Partitioning the estate means sharing out and allocating specific assets to each heir, bringing the joint ownership of the estate to an end. It is set out in a cuaderno particional (partition schedule): list of heirs and legatees, inventory of assets and debts, valuation of each asset and allocation to each person.

The partition can be carried out by the testator, by a contador-partidor (estate divider) appointed in the will (artículo 1057 of the Código Civil, the Spanish Civil Code) or by the co-heirs themselves by common agreement if they are of age (artículo 1058). Where there is no agreement, or where some heirs will not cooperate, a contador-partidor dativo can be appointed before a notario at the request of heirs or legatees representing at least 50% of the estate.

If the estate includes property, the partition is formalised in a public deed of acceptance and allocation so that the assets can be registered in the heirs' names at the Registro de la Propiedad (the Spanish land registry). The Managora page for estate partition shows the price of the service; Managora prepares the cuaderno particional and coordinates the signing.

Yes. Renouncing (repudiating) means rejecting the estate completely, so that you receive no assets and answer for none of the deceased's debts. It is the typical choice when the estate clearly has more debts than assets.

Since Ley 15/2015 on voluntary jurisdiction (the Spanish Voluntary Jurisdiction Act), the repudiation must be made before a notario in a public instrument (artículo 1008 of the Código Civil). Once made it is irrevocable: it cannot be put right unless consent was vitiated (deceit, duress) or an unknown will appears.

Watch the tax effect: a pure, simple and gratuitous renunciation is not taxed under inheritance tax for the person renouncing (their share passes to the next in line). Renouncing in favour of a particular person, on the other hand, is treated as you accepting and then transferring, with its own tax consequences. The Managora page for renouncing an inheritance shows the price; Managora prepares the notarial deed and goes with you to the signing.

It means accepting the estate while limiting your liability: you answer for the deceased's debts only as far as the inherited assets go, never with your personal wealth (artículo 1023 of the Código Civil). It suits you when you want to keep the estate but fear there are hidden or unknown debts.

The procedure is followed before a notario. If you hold the estate assets, you have 30 days from the moment you know you are an heir to state before a notario that you are taking the benefit of inventory (artículo 1014). The notarial inventory, with formal notice to creditors and legatees, starts within the 30 days following that notice and finishes within the following 60 days, which the notario can extend up to one year (artículo 1017).

Careful: you lose the benefit if you knowingly leave estate assets out of the inventory, or if you sell estate assets without authorisation before paying debts and legacies (artículo 1024). The Managora page for acceptance under benefit of inventory shows the price of the service; Managora prepares the application, the inventory and the formal notices.

Managora goes through the whole succession from start to finish: it obtains the death certificate, applies for the last wills and life insurance certificates (modelo 790), locates the will or processes the declaration of heirs and puts together the inventory of assets and debts.

From there it prepares whichever route suits you: the partition and allocation (cuaderno particional), the renunciation before a notario or the acceptance under benefit of inventory, and it coordinates the notarial signing when the law requires it. It then settles inheritance tax and the plusvalía municipal (the local council tax on the increase in urban land value) and registers the assets.

You decide; Managora prepares it and files it for you. The exact price of each service is on its own page.