Why heirs get caught out
Families often wait until they want to sell before dealing with the Spanish inheritance. By then the tax deadline has passed, surcharges and interest apply, and documents from abroad take months. The house cannot be sold until the inheritance is accepted and registered.
What we do for heirs
| Step | What it involves |
|---|---|
| Documents | Death certificate, Spanish certificate of last wills, foreign will or grant of probate, apostilles and translations |
| Applicable law | Analysis under the EU Succession Regulation and any choice of law in the will |
| NIEs and powers | NIE for each heir and powers of attorney to act for them |
| Acceptance deed | Deed of acceptance and allocation of the inheritance before a notary |
| Taxes | Balearic inheritance tax and the municipal plusvalía |
| Registration | Registration of the property in the heirs' names |
| Afterwards | Sale, rental or transfer between heirs |
Foreign wills and the EU Succession Regulation
Since 2015 the law that governs an inheritance is, in general, the law of the country where the deceased was habitually resident, unless they chose the law of their nationality in their will. A British owner resident in the UK, for example, may have their estate governed by English law, with its own approach to heirs and executors, while the Spanish property is still transferred through a Spanish notary. We analyse which law applies and what documents the notary will need. See inheriting property in the Balearics as a foreigner.
Balearic inheritance tax
Inheritance tax on property in the Balearic Islands is paid under Balearic rules, which offer important reductions for spouses, children and other close relatives. The amount depends on the relationship with the deceased, the value of the property and the heir's circumstances. We calculate the tax before filing so the family knows the cost in advance. See inheritance and gift tax in the Balearics.
Selling an inherited home
Many heirs want to sell. Before the sale, the inheritance must be accepted and registered. We can coordinate the acceptance and the sale so that the timetable works, calculate the capital gain on the sale and, for non-resident sellers, deal with the 3% retention. See selling as a non-resident.
Planning ahead: wills for property owners
If you own property in Mallorca, Menorca, Ibiza or Formentera, a Spanish will covering your Spanish assets, coordinated with your will at home, makes the process much faster for your family. It can also include a choice of law under the EU Succession Regulation. We draft Spanish wills in English and Spanish and coordinate them with your advisers.
This service is provided by the property and inheritance team of Castell.law in Palma. See also our property tax and inheritance service.
Before you pay a deposit, ask a lawyer
Send us the listing or the document you have been asked to sign. An English-speaking property lawyer will tell you what needs checking and what it could cost you not to.
Questions about inheriting property in Mallorca
Do I need to travel to Mallorca to inherit a property?
No. With a power of attorney signed in your country, we can obtain your NIE, sign the acceptance deed and register the property.
Is a UK or US will valid for a property in Spain?
It can be, but it must be apostilled, translated and accompanied by the documents the notary requires. A separate Spanish will makes the process simpler.
What is the deadline for inheritance tax in the Balearics?
Generally six months from the date of death, with the possibility of requesting an extension within the first five months.
Can we sell the house before the inheritance is completed?
Not formally. The heirs can sign a private contract, but the sale deed requires the inheritance to be accepted first, and the two can be signed on the same day.