Inheritance Law in Spain: Wills, Heirs, the Legítima and the Tax (2026)

Spanish inheritance runs on three systems at once: the Código Civil (or a foral civil code) decides WHO inherits and how much of the estate is reserved, the notariado runs the paperwork, and the tax law starts a six-month clock on the day of death whose real cost depends dramatically on which comunidad autónoma taxes the estate. This section is the map of all three.

Information last verified on 23 July 2026. This page provides general legal information about Spanish law and does not constitute legal advice in an individual case.

The process in one paragraph

After the death, the heirs obtain the death certificate and the certificado de actos de última voluntad, which says whether a will exists and before which notario it was made. With a will, the named heirs act on it; without one, a notario issues the declaración de herederos establishing the legal heirs. Each heir then accepts or renounces the estate, the assets are inventoried and divided, the impuesto de sucesiones is settled within its deadline, and property is re-registered. The herencia walkthrough takes each step in order; saying no is its own procedure, covered on the renuncia page, and inherited property adds the plusvalía municipal.

Who inherits: the will and its limit

A Spanish will is quick and cheap, but it is not free-form. The testamento page covers the three forms, and the legítima page covers the limit: in the common Código Civil regime, two thirds of the estate are reserved to children and descendants, the surviving spouse (unless legally or de facto separated) takes a usufruct, and a will that ignores the reserve is corrected after death.

Without a will, the Código Civil's order applies: descendants, then ascendants, then the surviving spouse, then collaterals to the fourth degree, then the State.

The regional axis, twice over

Spain's regional variation bites inheritance twice, through two different mechanisms:

• Civil law: Cataluña, Aragón, Navarra, País Vasco, Galicia and Baleares have their own succession codes. The legítima fraction, who counts as a forced heir, and even whether succession pacts are allowed all change with the deceased's vecindad civil.
• Tax: the ISD is a state tax whose yield and rule-making are ceded to the comunidades (Ley 22/2009). Most apply large bonificaciones for spouses and children, some approaching 100 percent, while others keep a real tax. País Vasco and Navarra collect their own separate foral versions of the tax altogether.

The practical consequence: two families with identical estates can face bills thousands of euros apart because of where the deceased lived. The tax page explains the machine, and the 17-comunidad comparison puts every region in one table.

The clock

The tax is due on the day of death (devengo, art. 24 Ley 29/1987) and the return must be filed within six months (art. 67 of the Reglamento). A single extension of six more months exists, but only if requested within the first five months, and it accrues interest. Six months sounds generous until a declaración de herederos, an inventory, a family disagreement and a bank's paperwork have eaten four of them. Start early; the deadline does not wait for family peace.

All Spanish Inheritance Guides

Browse every guide in this cluster:

• Declaración de Herederos: Who Inherits in Spain When There Is No Will (2026)
• Forced Heirship in Spain: The Legítima and Its Regional Map (2026)
• Impuesto de Sucesiones por Comunidades: The Comparison Table (2026)
• Inheritance in Spain: How a Herencia Works, Step by Step (2026)
• Inheritance Tax in Andalucía: The 99% Bonificación for Gifts and Inheritances (2026)
• Inheritance Tax in Cataluña: Spouses at 99%, a Sliding Scale for Everyone Else (2026)
• Inheritance Tax in Galicia: The 1 Million Euro Reduction, and Why the 99% Credit Is Grupo I Only (2026)
• Inheritance Tax in Madrid: The 99% Bonificación Explained (2026)
• Inheritance Tax in Murcia: The 99% Deducción for Grupo I and II (2026)
• Inheritance Tax in the Comunidad Valenciana: 99% for Close Family, Grupo III in Flux (2026)
• Inheritance Tax in the País Vasco: A Foral Tax Outside the State System (2026)
• Making a Will in Spain: Testamento Abierto, Ológrafo and Cerrado (2026)
• Renouncing an Inheritance in Spain (Renuncia a la Herencia): Rules, Deadlines and the Tax Angle (2026)
• Spanish Inheritance Tax: How the ISD Works and Why the Region Decides the Bill (2026)
• The Plusvalía Municipal on an Inherited Property in Spain (2026)

This page is general legal information about Spanish law and does not constitute legal advice in an individual case. The controlling texts are the current versions in the BOE and each comunidad's tax rules.

Frequently Asked Questions

How long do I have to settle an inheritance in Spain?

The inheritance tax must be filed within six months of the death. You can request a single six-month extension, but only within the first five months, and interest runs on the extended period. The civil side (accepting and dividing the estate) has no fixed deadline, but nothing practical moves until the tax is settled.

Do I need a lawyer to inherit in Spain?

Not necessarily. The central figure of a routine Spanish succession is the notario: the will, the declaración de herederos, the acceptance and the partition deed are all notarial documents. A lawyer becomes important when heirs disagree, the estate has debts, a legítima has been invaded, or foral and cross-border elements complicate the picture.

Is inheritance tax the same everywhere in Spain?

No. The ISD is a state tax ceded to the comunidades autónomas, which set their own reductions and bonificaciones. Spouses and children pay close to nothing in comunidades like Madrid or Andalucía, while others still collect substantial tax, and País Vasco and Navarra run entirely separate foral regimes. Where the deceased lived effectively decides the bill.

What happens if I do nothing about an inheritance?

The estate does not settle itself. The tax deadline keeps running with surcharges and interest after six months, and any interested party can force your hand: a notario can formally require you to accept or renounce within 30 calendar days, and silence then counts as pure and simple acceptance, which makes you liable for the estate's debts with your own assets.