I have inherited a property in Spain: what do I need to declare?

Step one: Spanish inheritance tax (Modelo 650)

When a home located in Spain passes to you, Spain taxes the transfer itself, whatever your nationality and wherever the deceased lived. The tax is the impuesto sobre sucesiones, declared on form Modelo 650, and it is owed by each heir on what they receive. The normal deadline is six months from the date of death.

Since 2015, heirs who live in another EU or EEA country can generally apply the allowances and reductions of the autonomous community where the property is located, instead of the less generous state rules. Some regions grant large relief to close family, so the bill can vary enormously from one coast to another. This area is technical and the regional rules change, so treat these points as orientation and have the figures checked before you file.

Step two: a NIE for every heir

No Spanish tax return can be filed for you without a NIE (número de identidad de extranjero). Each heir needs their own, even a child inheriting a small percentage. If you do not have one yet, start early: it can be requested at a Spanish consulate abroad, or in Spain, and a representative can apply on your behalf with a power of attorney. Our page on getting a NIE from abroad explains the route.

Step three: the yearly Modelo 210 for your share

Once the property is yours, you become a non-resident owner like any other. If the home is not let, Spain taxes a notional "imputed income" every year, even when it stays shut. Each heir files a separate Modelo 210 for their own percentage.

A worked case: three siblings inherit equal thirds of a flat with a cadastral value of 120,000 €, in a town where the 2 % coefficient applies. The full imputed income is 2,400 €; each third is 800 €. A sibling living in Ireland pays 19 %, so 152 € a year. A sibling living in England pays 24 %, so 192 €. For the year of the death, the deceased's estate covers the days before and the heirs the days after, pro rata.

Rented out instead? Then the rent is declared on Modelo 210 too, with different rules (see holiday-let income).

A sensible order of work

1. Obtain the death certificate, the will or the certificate of heirs, and the last IBI receipt.
2. Apply for any missing NIE numbers.
3. Settle the inheritance tax within six months.
4. Register the change of ownership.
5. Start filing your Modelo 210 for the following year, and check whether the deceased had any returns outstanding.

The full picture is in our guide to inheriting Spanish property as a non-resident.