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When cross-border judgement is needed
Where the deceased, heir, donor, beneficiary or assets are in more than one country, or foreign documents are involved.
Spanish inheritance tax · cross-border
Inheritance and gifts with an international element.
We determine who is taxed, where the return belongs and which regional rules may be available before calculating. There is no standard public price because each estate depends on assets, residence and documentation.
Decision framework
From the situation to the right Spanish action.
We define the issue before proposing a filing or procedure.
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What we determine
Jurisdiction, applicable rules, taxable base, reliefs, double taxation, deadlines and required evidence.
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What you receive
A roadmap, Spanish tax calculation and the Spanish procedures included in the agreed scope.
View an inheritance case →Backed by a Spanish advisory firmSpain Tax Experts is a specialised brand of DEALONSOS CENTRO ASESOR, S.L., based in Madrid.
Human reviewES / ENRemote handling
First: who is taxed and which authority deals with the return
In an international inheritance, the deceased’s residence is not the only question. We identify the heir or legatee, both residences, the location of the assets and the connecting rule that determines the applicable tax regime.
Where the Spanish Tax Agency manages the return because of a non-resident element, regional tax rules may still be available under the statutory connecting rules. This option is not limited to EU/EEA residents.
Inheritance
We review the estate, ownership, valuations, deductible liabilities, life insurance, foreign documents, tax residence and possible double taxation. We then determine whether the filing belongs with the national Tax Agency or a regional authority and which rules may be used.
Gifts
For gifts, the taxpayer is the recipient. The connecting rule depends on the type of asset and the residences involved. A cash gift to a non-resident may be filed with the National Tax Management Office on Form 651, while regional reliefs can require a public deed, a specified use of funds or strict formal deadlines.
Representation and foreign documents
Some non-EU/EEA inheritance or gift tax cases require a representative in Spain. In other cases voluntary representation can still simplify filings and communications. Apostilles, translations and foreign certificates are requested only where the specific file requires them.
Related client cases
Situations we have already had to solve.
Anonymised real client matters. We show the starting point and outcome without publishing information that identifies the client.
Estate planning · Cross-border
Two countries, two wills and one estate plan that had to work together
A client with assets and ties in Spain and another European country had testamentary arrangements in both jurisdictions and a life-insurance policy that had never been reviewed as one plan.
OutcomeThe client received a reasoned roadmap for aligning the succession plan and avoiding contradictory decisions across jurisdictions.
View inheritance and gifts service →Gifts · International
An international family gift with defective historic documentation
A family gift linked to property outside Spain relied on old deeds whose percentages and history did not accurately reflect the underlying transaction.
OutcomeThe matter was closed on a coherent documentary and tax basis despite starting with incomplete records across two legal systems.
View inheritance and gifts service →Official sources
Official sources: Spanish Inheritance and Gift Tax Act · Official Gazette
Contact
Tell us how the inheritance or gift connects more than one country.
First we assess whether action is needed. If the matter does not require professional intervention or there is a simpler route, we will say so before defining the engagement.
Tell us the countries of residence, the relationship between the parties, any Spanish assets and the relevant dates. We first identify the Spanish connecting rules and next step.