Inheritance tax presentation for non residents
Who is liable for Inheritance tax?
All heirs, legatees and beneficiaries who do not have their usual residence in Spain are liable to this tax; residents in Spain are also liable for this tax when the person making the bequest (deceased person) did not have their usual residence in Spain.
Determination of the usual residence will be made pursuant to the stipulations of the legislation governing the Income of Private Individuals (Law 35/2006, of 28th November).
What documents do you need to present?
- The original and a certified copy of the Deeds of Acceptance of the Inheritance.
- In the absence of this, the Inventory of Assets and Heirs, in duplicate, showing the identifying details of the person making the bequest and the heirs, an address for correspondence, a detailed list of the assets and rights included in the inheritance with the value of each at the date of death, together with any charges, debts or costs, the deduction of which is being sought.
- Copy of the death certificate.
- A copy of the Certificate from the General Registry of Wills and Testaments.
- Copy of the will or the Declaration of Heirs.
Non-resident taxpayers must authorise a fiscal representative in Spain. For this purpose they can use the representation form which can be downloaded from the Tax Agency’s web site.
Other documentation to provide, if relevant:
- A copy of the IBI (Property Tax) receipt, along with the building acquisition document or, in the absence of this, the Property Register Certificate.
- Copy of the insurance contract or a certificate from the insurance agency.
- Bank certificate showing the balances in all accounts and payments and/or securities paid at the date of death.
- Documentary evidence of the costs, debts, taxes and charges that might be deductible, together with the age of the heirs.
- A copy of the passport, identity card or certificate of Foreign National’s Identity Number (NIE) of the heirs.
- Copy of the documentation of the vehicles that are the object of the inheritance (technical specifications, driving licence).
If the above documents are issued by foreign civil servants or authorities they must bear the Hague Apostille and be accompanied by a sworn translation.
In the case of acquisitions resulting from death, including those of beneficiaries of life insurance policies, the filing deadline is 6 months from the date of death.