A relative has died, or I want to put my affairs in order before that happens.
Inheritance and estate
The inheritance from start to finish: declaración de herederos (formal declaration of heirs), partición (division of the estate) before a notary, Impuesto de Sucesiones (Spanish inheritance tax) and plusvalía municipal (municipal land value tax). And planning while you are still alive: wills, gifts, pactos sucesorios (succession agreements) and the Registro de la Propiedad (Land Registry).
27 procedures. We file them with the administration ourselves, with your signed mandato.
- Tax planning for the generational handover: Family Business (ISD inheritance and gift tax relief)quoted case by caseWe design the structure and carry out the transfer (gift or inheritance) of your family business or company shares, making sure the legal requirements are met. Obtain the relief of up to 99% on the Impuesto de Sucesiones y Donaciones (ISD, inheritance and gift tax) while protecting your assets from tax contingencies.
- Settling an international inheritance in Spain (assets abroad or a trust)908 €Filing and settlement of the Impuesto de Sucesiones (inheritance tax) for residents in Spain who inherit assets, insurance policies or trusts abroad. We maximise your tax savings by applying the rules of your Comunidad Autónoma (autonomous region) and the relief for international double taxation.
- Inheritance and gift tax for non-residents (Modelos 650/651)714 €We handle the settlement of your inheritance or gift in Spain where you or the deceased live abroad. We run your case before the AEAT's Oficina Nacional de Gestión Tributaria (National Tax Management Office), applying the regional rules that benefit you most under EU law so that you do not overpay.
- Claim for a Refund of Inheritance and Gift Tax (ISD) for Non-Residents604 €Recover the excess Impuesto de Sucesiones y Donaciones (ISD, inheritance and gift tax) you paid in Spain because you were a non-resident. We file your claim for undue payments with the Agencia Tributaria (Spanish Tax Agency), relying on the European rules and case law that put an end to this discrimination.
- European Certificate of Succession (CSE) and international estate administration599 €We handle your cross-border estate and obtain the European Certificate of Succession (EU Regulation 650/2012). Prove your status as heir or executor throughout the European Union with full security, avoiding assets and bank accounts abroad being frozen.
- Drafting of a Pacto Sucesorio Foral (regional-law succession agreement, inheritance passed on during your lifetime) and Apartación593 €Bring forward the transfer of your assets during your lifetime with the pacto sucesorio (succession agreement) allowed by Spanish regional civil law (Galicia, Cataluña, Baleares, Aragón or País Vasco). We check whether your vecindad civil (regional civil-law status) permits it and explain to you in writing the real tax cost, including the 5-year rule of Ley 11/2021. We take care of designing and drafting your pacto sucesorio (apartación, mejora, heredamiento) with full legal certainty against the latest anti-fraud rules.
- División horizontal (horizontal division of a building): deed and Land Registry entry422 €We handle the public deed of división horizontal of a building (art. 5 LPH + art. 8 LH) and its entry at the Registro de la Propiedad (Land Registry). It applies to existing multi-dwelling buildings, new builds, horizontal divisions of detached properties (terraced houses, estates) and complex communities with sub-communities. We check the planning permission, the ownership shares (they must add up to 100,00 %), the description of each private unit and the tax side (modelo 600 AJD stamp duty). Once registered, each home or commercial unit gets its own IDUFIR and can be sold separately.
- Acceptance of an inheritance under benefit of inventory / right to deliberate / renunciation (CC arts. 988, 998-1034 + LJV 67-69)422 €Notarial (or court) declaration in a succession: (i) ACCEPTANCE under benefit of inventory (CC 1010), where the heir is liable only up to the value of the estate's assets (CC 1023); (ii) the right to deliberate (CC 1010.2); (iii) pure and simple acceptance (not recommended: CC 1003); (iv) renunciation (CC 988). Deadline of 30 days from becoming aware of the inheritance or from being formally called (CC 1014-1015). Avoid acts amounting to tacit acceptance (CC 999).
- Division and award of an inheritance362 €We handle the division and award of the estate assets among the co-heirs before a notary: we choose the competent notaría (notary's office), draft the cuaderno particional (partition schedule), grant the escritura (public deed), settle the taxes and register the assets at the Registro de la Propiedad (Land Registry). We identify the applicable method (partition made by the testator, testamentary contador-partidor (estate divider), contador-partidor dativo appointed by a notary, or unanimous partition by the heirs). We check the shares, the homogeneity of the lots (art. 1061 CC), indivisible assets with monetary compensation (art. 1062 CC), prior acceptance of the inheritance, the ISD (inheritance tax) filed within the deadline and the involvement of the Ministerio Fiscal (public prosecutor) when there are minors (art. 166 CC). If the heirs reach no agreement at all, the only way out is judicial division, which requires a procurador (court agent) and is not included in this service: we tell you so clearly and we work to make the agreement possible.
- Declaración de obra nueva (declaration of new build) and Land Registry entry362 €We handle the deed of declaración de obra nueva (art. 28 RDLeg 7/2015 + art. 8 LH) in its 3 forms: under construction, completed, or by antigüedad (long-standing building). We check the planning permission (except in the antigüedad route), the final works certificate, the habitation certificate, the Libro del Edificio, the LOE ten-year insurance policies (with an exemption for self-developers) and the georeferenced coordinates, compulsory since Ley 13/2015. We calculate the AJD stamp duty (1,5 % of the value of the works) and see you through to the Land Registry entry. It is the natural step BEFORE the división horizontal in property developments.
- Segregación (splitting off part of a registered property)362 €We handle the deed of segregación (art. 47 RH) to split a registered property into two or more independent properties. We check which route applies (urban, rural, or compulsory following expropriation), whether a municipal parcelling licence is required on urban or developable land (art. 26 LS + art. 78 RD 1093/1997) and whether the minimum farming unit is respected on rural land (Ley 19/1995 arts. 24-25). We check the georeferenced coordinates, compulsory since Ley 13/2015, and the graphic Catastro certificate for each resulting property. We calculate the AJD stamp duty (1,5 % of the value split off) and see you through to the registration of the new properties, each with its own IDUFIR.
- Agrupación / agregación (merging registered properties)362 €We handle the deed of agrupación (art. 44 RH) or agregación (art. 45 RH) to merge two or more adjoining registered properties into one. We work out which applies: agrupación if the properties are comparable in size (a new property is born with a new IDUFIR) or agregación if the larger property is at least 5 times each smaller one (the larger one keeps its registry number and simply gains area). We check that they adjoin, that ownership is common, the 5x ratio for agregación, the georeferenced coordinates (compulsory since Ley 13/2015) and the combined graphic Catastro certificate. We calculate the AJD stamp duty (1,5 % of the declared value) and see you through to registration.
- International will in Spain with professio iuris (choice of law)301 €We design and draft your will in Spain applying the law of your nationality (professio iuris) under European Regulation 650/2012. Protect your assets in Spain, avoid the Spanish forced-heirship rules (legítimas) and make sure your estate passes to the people you actually choose.
- Filing of Modelo 655: consolidation of full ownership241 €We file Modelo 655 with the tax authority on your behalf to consolidate full ownership of your property after the death of the usufructuary. We carry out the complex tax calculations based on your original deed to make sure you meet the 6-month deadline and avoid penalties.
- Cancelling a mortgage at the Registro de la Propiedad (Land Registry)182 €We cancel your mortgage at the Land Registry once the debt has been paid, or through registry lapse (caducidad) where the periods in arts. 82.5 and 210 of the Ley Hipotecaria have already run. Without this cancellation the property still shows as charged even though you owe nothing, and that blocks sales, inheritances and new financing. The general route requires a public deed of receipt and cancellation granted by the bank: the zero-debt certificate is free, but on its own it does not remove the entry. We provide our own notary, arrange the signing with your bank, file the modelo 600 (AJD stamp duty is exempt) and take the deed to the Registry. We tell you the notary's and the Registry's charges before you pay anything.
- ISD Sucesiones: Modelo 650 (Inheritance and Gift Tax, inheritance mode)121 €We calculate and file your self-assessment of the Impuesto sobre Sucesiones y Donaciones (Inheritance and Gift Tax, inheritance mode) with the competent Hacienda autonómica (regional tax office). We apply the state reductions (relationship, disability, main home 95 %, family business 95 %, life insurance) and the regional allowances in force (Madrid/Andalucía/Murcia/Extremadura 99 %, Cataluña/Valencia/Galicia on a sliding scale, etc.). We detect the régimen foral (Navarra/País Vasco regional tax regime) and the deadlines under art. 67 RISD (6 months, extendable for another 6).
- Renouncing (repudiating) an inheritance121 €We handle the repudiation of an inheritance before a notary (arts. 988-1009 CC, the Spanish Civil Code). We check that there has been no prior tacit acceptance (any act as an heir already bars the renunciation, art. 999 CC), that the person renouncing has capacity (minors and people lacking capacity need court authorisation, art. 994), that the renunciation does not harm the personal creditors of the person renouncing (the rescissory action of art. 1001), and we explain why renouncing IN FAVOUR OF a specific person triggers a double charge to ISD (inheritance and gift tax). The renunciation is total, undivided, unconditional and IRREVOCABLE (art. 997).
- ISD Donaciones (Gift and Inheritance Tax, gifts): Modelo 65173 €We calculate and submit your self-assessment of the Impuesto sobre Sucesiones y Donaciones (gifts modality, modelo 651) before the recipient's regional tax authority. We apply the state reductions (family business 95 %) and the regional allowances in force (Madrid/Andalucía/Extremadura/Murcia 99 % I-II with a public deed, Valencia 75 %/50 %, Baleares 50-90 %, Aragón 100 % <500K€, etc.). We detect foral regimes (Navarra/País Vasco) and check the 30-working-day deadline under art. 67.b RISD.
- Application for a refund of IIVTNU / plusvalía municipal (STC 59/2017 + STC 182/2021 + RDL 26/2021)59 €An application to the Ayuntamiento (Town/City Hall) for a refund of amounts wrongly paid in IIVTNU (plusvalía municipal, the local capital gains tax on urban land) where: there was a proven loss on the transfer (STC 59/2017), the objective calculation method was declared unconstitutional (STC 182/2021), the assessment is not yet final, or the self-assessment is still within the deadline of 4 years. We quantify the real loss and apply RDL 26/2021 (real versus objective calculation).
- Declaración de herederos abintestato (declaration of heirs when there is no will)35 €We handle the declaración de herederos when a relative dies without a will. We automatically identify the legal order of succession (descendants, ascendants, spouse, siblings, collateral relatives up to the 4th degree) and the applicable route: NOTARIAL in most cases (Ley 15/2015) or judicial when there are no relatives up to the 4th degree. We validate the certificates (death certificate, certificado de últimas voluntades (last-will certificate) and insurance register certificate), the shares and the non-relative witnesses.
- Acceptance / renunciation of inheritance35 €We handle the acceptance of the inheritance with the civil lawyer and notary. We choose the correct type (pure and simple, benefit of inventory, right to deliberate or renunciation) based on the assets, the debts, your legal capacity and the deadlines. We identify when a public deed is compulsory (real estate, benefit of inventory, renunciation), validate the deadlines under art. 1004 CC (a 9-day wait) and art. 1014 CC (30 days for the inventory when in possession) and warn you of the ISD (inheritance tax) deadline (6 months).
- Plusvalía Municipal (IIVTNU) (municipal capital-gains tax on urban land)35 €We calculate and file your self-assessment of the Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana with the relevant ayuntamiento (Town/City Hall). We apply BOTH methods of RD-L 26/2021 (objective and real) and automatically choose the more favourable one. We detect non-liability where there is no increase (STC 182/2021), rural properties (not applicable), régimen foral (regional tax regime: Vizcaya/Guipúzcoa/Álava/Navarra) and the deadlines of art. 110 TRLRHL (30 working days inter vivos / 6 months mortis causa).
- Testamento notarial abierto (open will made before a notary)35 €We arrange for you to make your open will before a notary (arts. 694-705 CC). We check which regional civil law applies (common law, Cataluña, Aragón, Navarra, Galicia, País Vasco or Illes Balears), your capacity, the forced heirship shares under the applicable regime (descendants 2/3, ascendants 1/2 or 1/3, spouse's life interest) and the freely disposable part. It covers the appointment of heirs, specific legacies, an albacea (executor), a contador-partidor (estate distributor), substitutions, and a universal life interest with a cautela socini clause (the children choose between accepting it or taking only their strict forced share) where appropriate. It is registered automatically in the Registro General de Actos de Última Voluntad (RGAUV, the central register of wills).
- Deed of gift (donación)35 €We draft your gift contract or deed (donación, arts. 618-656 CC, the Spanish Civil Code) in all its forms: simple, modal (subject to a charge, art. 619), for value (with compensation, art. 622), remuneratory, with a reserved usufruct, or with a reserved power of disposal (art. 639). If you are giving PROPERTY: a PUBLIC DEED IS COMPULSORY (art. 633 CC), on pain of nullity. We calculate the ISD (inheritance and gift tax) payable according to the relationship (Groups I-IV) and the CCAA (autonomous region) (many apply reliefs of 99 %), we warn you about the donor's IRPF (income tax) (a capital gain, unless it is a family business under art. 33.3.c LIRPF) and about the IIVTNU (municipal capital gains tax) for urban property. We file the modelo 651 for ISD and, where applicable, the municipal capital gains tax.
- Notarial protocolización (formal authentication) of a testamento ológrafo (handwritten will) (CC arts. 688-693 plus LJV)35 €We draft the notarial application to protocolise the testamento ológrafo (a will written and signed entirely in the deceased's own hand). There is a STRICT deadline of 5 years from the death (CC art. 689). The notary verifies that it is genuine through witnesses (CC art. 691) or an expert handwriting comparison, and turns it into an authentic document that can be used to deal with the estate. Documents needed: death certificate and certificate of last wills.
- Certificado de Actos de Última Voluntad (certificate of last wills) (Ministry of Justice)11 €We obtain the certificado de actos de última voluntad (certificate of last wills) from the Ministerio de Justicia (Ministry of Justice) (modelo 790-006, ~4,30 €). It is essential in order to start any inheritance procedure. It can be requested from the 15th working day after the death, providing the full death certificate.
- Certificate of insurance contracts with death cover (Ministry of Justice)11 €We obtain the certificate from the Register of Insurance Contracts with death cover (RD 398/2007), which shows whether the deceased had life insurance policies and with which insurers. It is essential for the heirs to claim the payout. Tasa (official fee) 790-006 (~4,30 €).