What do you need to accept an inheritance?

Question

José Manuel Alburquerque · Accepted Answer

Accepting does not require any special formality, but for the acceptance to be recognised by the bank and the “Registro de la Propiedad” (the Land Registry), certain documents are needed. The basic ones are the death certificate, the certificate of last wills (from the “Registro General de Actos de Última Voluntad”, Spain's register of wills), the copy of the will or the declaration of heirs and the papers relating to the assets and the debts. For the bank, a document signed by all the heirs is enough. If there are flats, the usual course is to sign a deed before a notary and, before registering them, to file the returns for the “impuesto de sucesiones” (the Spanish inheritance tax) and the “plusvalía municipal” (the municipal capital gains tax). The documents The notary and the bank usually ask for the following: The death certificate, which the “Registro Civil”, the Civil Register, issues free of charge. The certificate of last wills, which shows whether the deceased made a will and before which notary. It is requested from the “Ministerio de Justicia”, the Spanish Ministry of Justice, once fifteen working days have passed since the death. It is advisable to apply at the same time for the certificate of life insurance policies. The authorised copy of the latest will, issued by the notary who holds it, or the declaration of heirs if no will was made. The identity documents of the deceased and of the heirs. Also the “libro de familia” (the official family record book) or the certificates of marriage or of a stable partnership (“pareja estable”, Catalan stable partnership), which are used to claim tax relief. For the assets, the title deeds or a “nota simple” (an extract from the Land Registry), the latest bill for the “IBI” (Spain's local property tax) and the bank certificates showing the balances and securities on the day of death. For the debts, the agreements or payment receipts for loans, cards and mortgages. Also the invoices for the funeral and the final illness, which are deducted when calculating the tax. How to accept In Catalonia, an inheritance can be accepted in a private document and even without signing anything, simply by acting as heir. Looking after the assets and paying urgent expenses does not amount to acceptance. No deed is needed for the bank. A document of acceptance and division of the estate signed by all the heirs is enough, together with proof of filing the inheritance tax return. To register flats, houses or land in the heirs' names, the usual course is a deed before a notary. The acceptance and the division of the estate are usually signed in the same deed. Acceptance cannot be undone. If there are doubts about the debts, the inheritance can be accepted with the benefit of inventory, which limits what is paid to what is inherited. The inventory is made within six months of learning that you are an heir, before a notary or with the inheritance tax return. Taxes before registration The inheritance tax return is filed within six months of the death, a period that can be extended by a further six months if this is requested within the first five. The municipal capital gains tax return for urban flats, houses, commercial premises and building plots is filed within the same period, with the town council where they are located. Without proof that both have been filed, the Land Registry will not register the properties in the heirs' names.