In the case of a death, a Spanish estate inventory has to be made, i.e. a new title deed, death certificate with family studies are necessary documents to complete the assignment. If there is a Spanish will and testament, this is used for the inheritance. If not, the deceased person’s home country regular estate inventory must be used as a basis.
Concerning inheritance tax, individual regulations apply within every state “Comunidad Autónoma” in Spain.
Establishing a last will and testament in Spain is desirable since it assists in easing a coming inheritance. We are of the opinion that a person owning property in Spain should establish a Spanish testament.