Inheritance & Gift Tax · ISD

Inheritances and donations for non-residents with no tax surprises

Q: How long do I have to file Inheritance Tax?

The general deadline is 6 months from the date of death. If you file voluntarily after that, a 1% surcharge applies plus an additional 1% for each complete month of delay, up to 12 months; from month 13 onwards, 15% plus late-payment interest.

Q: Can I request an extension for Inheritance Tax?

Yes, a 6-month extension can be requested, but only if applied for before the 5th month from the date of death. The extension accrues late-payment interest but avoids the surcharge.

Q: Which regional allowances apply to non-resident heirs?

Since the 2014 ECJ ruling, non-residents have the option to apply regional allowances depending on the applicable legislation and the connecting point of each case. The result varies greatly: from virtually zero in some regions to significant amounts in others.

Q: How is double taxation avoided when I inherit from abroad?

We analyse international double taxation and apply the relevant legislation in each case: the deduction provided for in the Inheritance & Gift Tax rules and, where an applicable treaty exists, the treaty as well. We document the tax paid abroad and assess its impact on the Spanish self-assessment.

Q: Do I need to be physically in Spain to handle the inheritance?

No. We work 100% online. We only need your documentation scanned and, where needed, a power of attorney to sign deeds. We communicate by email and WhatsApp in the language you prefer.

Q: What documents are needed?

Death certificate and last wills certificate. Copy of the will or declaration of heirs. NIE and passport of each heir. Property deeds, bank certificates, investment statements. IBI receipts and cadastral reference of the real estate. Proof of kinship and tax residence. We send you a checklist tailored to your case.

Q: How much does your service cost?

We do not charge a fixed fee because every case is different. After an initial review we send you a fixed quote within 24 hours, itemised by phase (valuation, calculation, filing, defence). No commitment.

Q: How long does the full process take?

From the moment we receive all the documentation, the file is prepared and submitted in 4-8 weeks on average, depending on the complexity (number of assets, region, existence of foreign assets). If the deadline is tight, we prioritise it.

Q: What is the tax difference between an inheritance and a donation?

Both are taxed under the same tax (Inheritance & Gift Tax), but with different deadlines (6 months for inheritances, 30 business days for donations) and with different reductions and allowances. In general, inheritances between direct relatives enjoy more reductions than donations. We analyse each case to recommend the most efficient route.

Q: What happens if I miss the 6-month deadline?

Surcharges for voluntary late filing are 1% plus an additional 1% for each complete month of delay, up to 12 months; from month 13 onwards, 15% plus late-payment interest. If the competent authority sends a requirement before you regularise voluntarily, an additional penalty of 50%-150% of the tax also applies.

Receiving an inheritance or making a donation across borders is one of the most complex tax procedures. Each country has its own rules, deadlines are strict, and mistakes can cost thousands.

We apply the regional allowances that are available and, in cases of international double taxation, we analyse the situation and apply the relevant legislation. If the competent authority asks, we answer.

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Cases we handle

✅ Non-resident heirs with assets in Spain
✅ Spanish residents inheriting from abroad
✅ Cross-border donations between family members
✅ Filing of the Inheritance and Gift Tax
✅ Application of regional allowances
✅ Defence against the competent authority

Every case is different: we send a fixed quote after reviewing your documents.

🧭 The full tax process, end to end

We handle the asset valuation, the tax calculation applying the regional allowances that apply (depending on the applicable connecting point and the rules of each autonomous region), the filing with the competent authority (AEAT or the relevant autonomous region, as applicable), and the defence if any requirement arrives. 100% online, with no need to travel to Spain.

What situations do we handle?

Three typical scenarios where the international element complicates the Inheritance & Gift Tax. If your case does not fit exactly, tell us anyway: we will still review it.

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Non-resident heirs with assets in Spain

A relative passes away in Spain and you live abroad. You have six months to file Inheritance Tax with the competent authority (AEAT or the relevant autonomous region, as applicable). We handle the asset valuation, calculate the tax applying the regional allowances that apply (depending on the applicable connecting point and the rules of each autonomous region) and submit all documentation.

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Spanish residents inheriting from abroad

If you live in Spain and receive an inheritance from a relative in another country, you are taxed in Spain on all inherited assets wherever they are. In cases of international double taxation we analyse the case and apply the deduction provided for in the Inheritance & Gift Tax legislation to correct or mitigate double taxation where appropriate.

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Donations between family members in different countries

Donating property or money to a child living abroad, or receiving a donation from a relative overseas, has tax implications in both countries. We analyse your case, calculate the tax impact and handle the filing.

Our service includes

Everything you need to close the inheritance or donation process without surprises.

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Asset valuation

We determine the correct tax value of real estate, accounts, holdings and other assets in accordance with the legislation and the administrative criteria applicable in each case.

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Inheritance & Gift Tax calculation

We calculate the tax liability applying reductions, multiplier coefficients and the tax rates currently in force.

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Regional allowances

We identify and apply the regional rules that benefit you the most (depending on the applicable connecting point and the rules of each autonomous region). In some regions direct heirs pay virtually nothing.

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International double taxation

We analyse international double taxation and apply the relevant legislation in each case: the deduction provided for in the Inheritance & Gift Tax rules and, where an applicable treaty exists, the treaty as well.

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Filing with the competent authority

We file the self-assessment before the competent authority (AEAT or the relevant autonomous region, as applicable), with all supporting documentation organised and traceable.

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Defence against requirements

If the competent authority (AEAT or the relevant autonomous region, as applicable) requests clarifications or opens a procedure, we draft submissions and appeals to exhaust the administrative route.

Deadlines and consequences

Inheritance Tax has strict deadlines. Knowing them avoids surcharges that build up quickly.

Scenario	Deadline	Consequence of delay
Inheritance Tax From the date of death	6 months	1% + 1% for each complete month up to 12 months; from month 13, 15% + late-payment interest
Inheritance Tax extension Must be requested before the 5th month	+6 additional months	Late-payment interest accrues
Gift Tax From the day after the act or contract	30 business days	Surcharges and potential penalties
Administrative appeal Against an assessment or requirement	1 month	Without an appeal, the assessment becomes final

Note: The sooner you regularise, the lower the applicable surcharges. Acting before the 5th month is key in order to be able to request an extension.

How we work (in 5 steps)

An ordered, 100% online process with a single point of contact from start to finish.

You tell us about the case

Complete the form or message us on WhatsApp with the basic details: date of death / donation, country of residence, assets involved.

Review and valuation

We analyse the documentation (death certificate, will, deeds, accounts) and value the assets in accordance with the legislation and the applicable administrative criteria.

Calculation with allowances

We calculate the tax applying reductions and the available regional allowances; where there is international double taxation, we apply the ISD deduction and the relevant treaty when one exists. We explain the result clearly.

Filing with the competent authority

We prepare the self-assessment and file it with the competent authority (AEAT or the relevant autonomous region, as applicable). You receive proof of filing and a copy of the full file.

Follow-up and defence

If the competent authority (AEAT or the relevant autonomous region, as applicable) sends a requirement, we handle the submissions and the administrative appeal when appropriate, to exhaust the administrative route.

Personalised quote

Every inheritance or donation case is different. That is why we do not charge a fixed fee: we send a fixed quote within 24 hours.

Why don't we have a fixed fee?

The cost of the service depends on very real variables:

Number and type of assets (real estate, accounts, holdings, foreign assets).
Applicable autonomous region and any allowances that apply (depending on the applicable connecting point and the rules of each autonomous region).
Existence of international double taxation and analysis of the ISD legislation and applicable treaties.
Number of heirs and whether there are disputes that affect the filing.
Urgency of the case (closeness to the 6-month deadline).

After an initial review we send a fixed quote by email. No commitment, with a clear breakdown of each phase.

Get your quote in under 24 hours

Briefly tell us about your case. If we need extra documentation we will ask for it. You will receive a personalised quote in under 24 hours.

Request quote

No commitment · Itemised fees · Reply by email or WhatsApp

Common mistakes and risks (avoid them)

These are the four most expensive mistakes when an inheritance or donation is handled without specialised advice.

❌ Valuing assets below market

The AEAT can review values years later and assess differences with interest and penalty. A correct valuation from the start avoids surprises.

❌ Not applying the regional allowance

Each region has its own rules (depending on the applicable connecting point and the rules of each autonomous region): allowances of up to 99% in some cases, none in others. Not identifying it in time can cost thousands.

❌ Ignoring international double taxation

When inheriting from abroad or donating assets abroad, failing to properly analyse international double taxation can result in paying more tax than necessary.

❌ Missing the 6-month deadline

Surcharges are automatic and progressive: 1% + 1% per month up to 12 months, and 15% + interest from month 13. An extension can only be requested before the 5th month; after that, it is too late.

Avoid mistakes from the start

Frequently Asked Questions (FAQ)

How long do I have to file Inheritance Tax?

The general deadline is 6 months from the date of death. If you file voluntarily after that, a 1% surcharge applies plus an additional 1% for each complete month of delay, up to 12 months; from month 13 onwards, 15% plus late-payment interest.

Can I request an extension for Inheritance Tax?

Yes, a 6-month extension can be requested, but only if applied for before the 5th month from the date of death. The extension accrues late-payment interest but avoids the surcharge.

Which regional allowances apply to non-resident heirs?

Since the 2014 ECJ ruling, non-residents have the option to apply regional allowances depending on the applicable legislation and the connecting point of each case. The result varies greatly: from virtually zero in some regions to significant amounts in others.

How is double taxation avoided when I inherit from abroad?

Do I need to be physically in Spain to handle the inheritance?

No. We work 100% online. We only need your documentation scanned and, where needed, a power of attorney to sign deeds. We communicate by email and WhatsApp in the language you prefer.

What documents are needed?

Death certificate and last wills certificate.
Copy of the will or declaration of heirs.
NIE and passport of each heir.
Property deeds, bank certificates, investment statements.
IBI receipts and cadastral reference of the real estate.
Proof of kinship and tax residence.

We send you a checklist tailored to your case.

How much does your service cost?

We do not charge a fixed fee because every case is different. After an initial review we send you a fixed quote within 24 hours, itemised by phase (valuation, calculation, filing, defence). No commitment.

How long does the full process take?

From the moment we receive all the documentation, the file is prepared and submitted in 4-8 weeks on average, depending on the complexity (number of assets, region, existence of foreign assets). If the deadline is tight, we prioritise it.

What is the tax difference between an inheritance and a donation?

Both are taxed under the same tax (Inheritance & Gift Tax), but with different deadlines (6 months for inheritances, 30 business days for donations) and with different reductions and allowances. In general, inheritances between direct relatives enjoy more reductions than donations. We analyse each case to recommend the most efficient route.

What happens if I miss the 6-month deadline?

Surcharges for voluntary late filing are 1% plus an additional 1% for each complete month of delay, up to 12 months; from month 13 onwards, 15% plus late-payment interest. If the competent authority sends a requirement before you regularise voluntarily, an additional penalty of 50%-150% of the tax also applies.