sale of real estate when the seller is the owner by succession title

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Situations in which the heirs have no choice but to sell the acquired property due to excessive charges or taxes that are impossible to bear or due to the problems of having a jointly owned property are becoming more and more frequent.

This entails the urgency in its sale and more competitive prices than the market average, something that accentuates the interest and the rush of any buyer.
However, you must be proactive and know certain limitations to avoid unknown situations later.

It is advisable to consult and study the matter, and request advice from professionals in the real estate sector before taking any step that may lead to a possible lawsuit.

It is important to request a Simple Note from the Land Registry. This allows knowing the situation of charges and encumbrances against any public body, and the current ownership of the asset.
With this, we can be sure that the property appears in the Property Registry in the private capacity of the awarded heirs after granting the corresponding deed of partition and inheritance adjudication.

Many heirs put the inherited property up for sale without having accepted the inheritance and without having fulfilled their inheritance obligations, such as paying the inheritance tax and registering the inheritance adjudication in the Property Registry.

This may mean that the bank will deny the buyer the loan until the property is registered in the name of the selling heirs.

It is important to know the degree of kinship of the current seller with respect to the testator. If the property has been inherited by third parties or non-compulsory or direct heirs (descendants, ascendants or spouses), it is possible that an heir with better rights than the seller appears, which can block or slow down the purchase operation and cause significant damage assets for the buyer. In these circumstances, Spanish legislation protects the heir in precepts such as 1067 of the Civil Code, the will could be challenged.

The payment of taxes. In addition to accepting the inheritance and paying the corresponding taxes, the heirs may be forced to cover the Inheritance Tax and the Municipal Capital Gain.
The omission of these tax duties by the sellers, may lead to the home being affected by an embargo by the Administration, and the buyer will assume said responsibility.

In the event that there is more than one heir and not all agree to sell, it is necessary to have the express consent of all. Each heir has a percentage or fraction, and it may be the case that one opposes the transfer of the property, which paralyzes the process until the differences are resolved.

A judicial action for the division of common property or actio communi divindundo can be initiated in accordance with the provisions of article 400 of the Civil Code, which implies that the buyer must be especially careful, since he could be involved in a family conflict.

It is possible that there is no agreement between the parties regarding the sale price of the property. The buyer could acquire one or more of the percentage shares, assuming the position of co-owner.

In order to know the number of holders, the Simple Note will contain the name of all the heirs, as well as any possible debts that any of them may have.
If an heir has a debt, it is possible that the creditor body seizes the property to cover the corresponding debt.

The sale of real estate by a person who owns it by succession title requires special attention, so the matter should be carefully consulted and studied, as well as seeking advice from real estate professionals before taking any measure that could lead to possible legal litigation. .

The importance of hiring a property lawyer in Spain


Spain has long been a sought after destination for real estate investment, attracting a large number of foreign buyers. Navigating the legal intricacies and understanding the Spanish real estate market can be difficult, especially for those unfamiliar with local laws and customs. We analyze the intricacies of home sales in Spain, and the crucial role of hiring a specialized home sales lawyer, also known as “property lawyers”, in safeguarding the interests of foreign buyers.

1.- Legal framework: Home sales in Spain are regulated by a specific legal framework that includes laws and regulations related to property rights, contracts, taxes and urban planning. These laws guarantee transparency, fairness and legal protection for all parties involved in the transaction.

2.- Documentation: The purchase of a home in Spain requires a variety of documents, including the deed of sale, the extract from the property registry, the registry certificate, tax certificates and more. These documents must be thoroughly reviewed, verified and properly drafted to protect the interests of the buyer.

3.- Due diligence: Carrying out an exhaustive due diligence process is essential when purchasing a home in Spain. This involves researching the legal status of the property, its ownership history, existing mortgages or liens, zoning regulations, and any potential disputes or litigation that may affect the property.

4.- Contracts: The purchase of a home in Spain generally implies the signing of a private purchase and sale contract, known as “Contrato de Arras” or “Contrato de Compraventa”. This contract establishes the terms and conditions of the transaction, including the purchase price, the payment schedule and any contingencies or conditions.

The role of property lawyers for foreign buyers:

1.- Expert legal guidance: Lawyers specializing in home sales have in-depth knowledge of real estate laws, regulations and procedures in Spain. They offer expert guidance, ensuring that foreign buyers fully understand their rights, obligations and the implications of the transaction. Their expertise minimizes the risks associated with the purchase and helps avoid legal complications.

2.- Due diligence and investigation of the ownership: The lawyers specialized in buying and selling houses carry out an exhaustive due diligence on behalf of the foreign buyers. They study the legal status of the property, its history of ownership, the existence of liens or mortgages, guaranteeing that the buyer acquires a clear and unencumbered property title.

3.- Review and negotiation of contracts: Specialized lawyers carefully analyze the purchase contract, identifying possible risks, ambiguities or unfavorable clauses. They negotiate on behalf of the buyer to protect the buyer’s interests and ensure fair and balanced contractual terms.

4.- Assistance in legal documentation: Specialized lawyers are responsible for the preparation and review of all legal documents necessary for the sale, including purchase contracts, deeds, tax filing and any required permits or licenses. They ensure that all documents are properly prepared, signed and registered, protecting the rights of the buyer.

5.- Coordination with local authorities and professionals: Specialized lawyers act as intermediaries between foreign buyers and local authorities, real estate agents, notaries and other professionals involved in the transaction. They coordinate all the necessary steps, ensuring compliance with legal and administrative requirements.

6.- Resolution of disputes and support in litigation: In the event of disputes or litigation related to the sale, specialized lawyers offer legal representation and guidance, protecting the interests of the buyer and seeking a solution through negotiation or legal actions.

When it comes to buying a home in Spain, especially for foreign buyers, it is very important to hire a lawyer specialized in buying and selling homes. Their experience, knowledge of local laws and familiarity with the intricacies of the real estate market ensure a safe and smooth transaction. Do not underestimate the importance of having expert legal advice to protect your interests and avoid possible legal problems in the process of buying a home in Spain. Do not hesitate to seek the assistance of a specialized lawyer, also known as “property lawyers”, who will give you the necessary confidence and peace of mind to make a successful and safe purchase in the Spanish real estate market.

The residence permit for foreigners is no longer extinguished for spending six months outside Spain


The Contentious-Administrative Chamber of the Supreme Court has declared null and void the article of the Regulations of the Immigration Law that establishes as a cause for extinction of the authorization of temporary residence in Spain of foreign citizens the permanence outside of Spain for more than six months in a period of one year.

The court points out that the article is null and void because it limits the fundamental right of free movement of foreign citizens with temporary residence in Spain, which can only be done by a norm with the force of law, but not by a regulatory norm as in this case. No article of Organic Law 4/2000, on the rights and freedoms of foreigners in Spain and their social integration, covers this provision of its Regulations, approved by Royal Decree 557/2011, and neither does any European directive.

Therefore, it considers the appeal of a citizen of Iran, whose temporary residence and work authorization in Spain was declared extinguished in 2019 by the Government Sub-delegation in Girona, for having remained outside the national territory for a period of more than six months. , according to the report issued by the Barcelona-El Prat Airport Border Post. The Administration considered that the cause for extinction of the temporary residence authorization established in article 162-2º-e) of the Regulation of Organic Law 4/2000, on Rights and Freedoms of Foreigners in Spain and their Social Integration was applicable.

The Supreme Court considers the appeal, and concludes that the absence from the national territory of a foreigner with temporary residence authorization in Spain, during the period of six months, in the period of one year, referred to in the current article 162-2º- e) the RLOEX, cannot suppose the extinction of said authorization.

It explains that if the reason for the revocation of temporary residence is the departure from the national territory at the times mentioned, it should be noted that what the precept imposes is that those who have said permit cannot leave Spanish territory during said period, when no precept of the Immigration Law imposes this obligation nor does it state that, for having left the national territory for the aforementioned period, in the annual computation, the temporary residence permit must be declared extinct.

In any case, the court makes it clear that it is not for it to put itself in the situation of the legislator and determine whether a limitation of this type is appropriate, but it stresses that in any case it should be done by Organic Law and not by regulatory norm.

non resident tax: stay in Spanish territory for habitual residence

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It is about determining if, as the Inspection considers, the taxpayer had his tax residence in Spain in the verified period.

The Inspection has requested a series of data and evidence that indicates that the taxpayer continued to reside in Spain during the years under review.

For his part, the interested party claims to have been a resident of COUNTRY_1, as evidenced by the residence certificates issued by the tax authorities of said state, and the large number of documents and evidence provided in the verification.

Pursuant to art. 9.1 of Law 35/2006 (IRPF Law), a taxpayer has his habitual residence in Spanish territory when any of the following circumstances occurs: that he remains more than 183 days during the calendar year in Spanish territory, or, that he resides in Spain the main nucleus or the base of its activities or economic interests, directly or indirectly.

In accordance with the first of the criteria, the Inspection has collected data with reference to the days of effective stay of the taxpayer in Spain.

A calendar was prepared in which the days in which the presence of the interested party is accredited are distributed between Spain, COUNTRY_1 and the rest of the world – information provided by flight companies, traffic fines, clinics, hotels, credit card statements , news in the press about attendance at public and promotional events, information extracted from social networks, etc-, with the exception of the 2017 financial year, the permanence of a greater number of days in Spain than in COUNTRY_1 is verified.

The Inspection has differentiated three types of days that must be taken into account in order to determine whether the criterion of permanence of tax residence is met:

The days for which there is direct proof of the presence or location of the taxpayer, without any doubt, either in Spanish territory or abroad.

Once the days in which the taxpayer is surely in Spain and those in which he is surely abroad, the Inspection determines the location of the interested party, in Spain or abroad, for the rest of the days based on indirect evidence or presumptions.

It understands that the taxpayer is in Spain when he has shown, through direct evidence, that the taxpayer is in Spain for two non-consecutive days and there is no proof of his presence abroad; likewise, when, through direct evidence, the Inspection has shown that the taxpayer is one day in Spain and until the day on which there is evidence of his presence abroad.

Days of sporadic absences. art. 9.1.a) of Law 35/2006 (IRPF Law), sporadic absences are an element to be added to the days of effective presence (made up of the days of certified presence and presumed days) in order to determine if the aggregate stay in Spain is greater than 183 days.

They are a reinforcement to the conclusions of permanence in Spanish territory or abroad but, of course, not strictly essential when with the days of effective presence the minimum threshold required by the Law of 184 days has already been reached.

This differentiation of the three levels of previous days is correct and declares that the permanence of the first paragraph of art. 9.1.a) of Law 35/2006 (IRPF Law) is made up of three levels of days: the “days of certified presence”, the “presumed days” and, finally, the days of sporadic absences.
(TEAC, of 04-25-2023, RG 4812/2020)


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The Golden Visa is a residence visa that allows non-EU investors and their direct family members (spouse and children under 18 years of age) to live and work in Spain.
This visa is granted in exchange for a significant investment in the country, whether in the form of real estate investment, business investment or investment in public debt.

Requirements for the Golden Visa in Spain

There are several requirements to obtain a Golden Visa in Spain. First of all, applicants must be non-EU citizens and have a minimum age of 18 years. In addition, applicants must meet one of the following investment requirements:

Real Estate Investment: Applicants must make a real estate investment of at least 500,000 euros in a property in Spain.

Business investment: applicants must invest at least 1 million euros in a Spanish company.

Investment in public debt: applicants must invest at least 2 million euros in Spanish public debt.

Applicants are also required to have private health insurance and a criminal record certificate issued by the authorities of their country of origin.

Advantages of the Golden Visa in Spain

The Golden Visa in Spain offers several advantages. Firstly, it allows investors and their direct family members to live and work in Spain for a certain period of time. In addition, the Golden Visa makes it easier to obtain residence and work permits for immediate family members.

It is not necessary to permanently reside in Spain to maintain it, which allows investors to continue living and working in other countries. Furthermore, after 5 years of residence in Spain, Golden Visa holders can apply for Spanish citizenship.

Apply for the Golden Visa in Spain

Applicants must submit their Golden Visa application at the Spanish visa office in their country of origin or in the country where they are legally residing. Applicants must submit a series of documents that support their investment, such as a property purchase contract or an audit report from the company in which they invest.

Once the application has been submitted, the approval process can take anywhere from 20 to 60 days. If the application is approved, a one-year entry visa will be issued, allowing the holder to enter and leave Spain during that period.
At the end of the year, a visa renewal can be applied for for an additional period of two years, and after 5 years of residence in Spain, Spanish citizenship can be applied for.

The Golden Visa in Spain is an excellent option for non-EU investors looking to live and work in Spain.

Second occupation license (Licencia Segunda ocupación)

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It is a process that the buyer of the property must take care of.

The second-occupation license is the official document that certifies that the second-hand home that we have just acquired meets all the necessary requirements to be habitable. It is the equivalent of the certificate of occupancy that is processed when it comes to the purchase or construction of a new property. The second occupation is requested before changes in the property or morphology of the property.

It is an exam or quality test that any apartment or house has to pass so that people can live inside it. The parameters that are measured have to do with the safety, hygiene and health of the house.

In the second occupation license there is a record of:

the location of the property in question
its useful area (more than 20 square meters for apartments after 1984)
the number of rooms and other rooms and spaces of which it consists (equipment of kitchen and bathroom)
your maximum occupancy threshold or the identification
qualification of the professional who has certified its habitability.
These sections also include items such as that the house is registered as such (not as a garage, storage room, shed, etc.), that it has hot/cold water installation, electricity and lighting, and ventilation and residual liquid evacuation systems.

To start this process, the owner must contact an accredited surveyor or architect, who prepares a report on the state of the property and stamps his signature on it so that it is valid, knowing in advance the requirements that the local administration will demand where it must be presented. . Once finished, you have to take it to the corresponding town hall office and wait for the municipality to issue the document.


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Its regime is established in Regulation 650/2012 regarding successions mortis causa and creation of a European certificate of succession, Chapter VI, arts. 62 to 73. (RS), Implementing Regulation (EU) No. 1329/2014 of the Commission of December 9, 2014 establishing the forms mentioned in Regulation (EU) No. 650/2012, as well as in the Final provision 26th Law 29/2015 Cooperation Jca. International

It is not a judicial or notarial document, it is a sui generis document. It is a European public instrument.

It is public because it is authorized by one of the national authorities in charge of issuing succession documents in accordance with their national laws, mainly judges and notaries, subject to the formal European regulatory regime.

  • It is European, because it is created and regulated entirely by a European standard, regulation 650/2012. The succession certificate is not a foreign document, it is a European document, and therefore internal.

Its PURPOSE It is to prove the status of heir, legatee or administrator of the inheritance in another State (only for transnational successions). It does not replace national documents, although once issued, it will also produce effects in the State of issuance. (Articles 62 and 63 RS).

The COMPETENCE TO ISSUE IT, the Member State whose authorities are competent in accordance with articles 4, 7, 10 or 11. The competent authority, in general, will be the authority of the state of the applicable law, be it the one of habitual residence or , prior choice, that of the nationality of the deceased.

As for the national authority, it will generally be the judicial authority, although it may also be another authority that, in accordance with national law, is competent to substantiate successions mortis causa: the notary, in most cases.

The national authorities responsible for public records must provide the authority issuing the certificate with access to the information necessary to prepare the certificate. Said access must be under the same conditions as those offered to the competent national authorities for the same purposes (art. 66.5 RS).

CONTENT OF THE CERTIFICATE.- It appears included in the art. 68, where all the mentions that it must contain appear. This precept is complemented by the annexed certificate model approved in Implementing Regulation 1329/2014 of the European Commission. Said regulation includes the CSE with a general body and also five annexes that must be completed in each case, all, some or none, related to the heirs, legatees, administrator, matrimonial property regime,…

The rights that correspond to the widowed spouse in the liquidation of the community of property may not be the object of the certificate, since they are excluded from the scope of the law and the certificate. However, the recent judgment of the ECJ C-558/16 Mahnkopf Case of March 1, 2018 allows the quota in which the spouse’s hereditary quota is increased as a result of the liquidation of the conjugal partnership to appear in the certificate, since according to the art. 1371 of the German BGB, said fee, despite coming from the liquidation of the matrimonial economic regime, has a succession nature.

The award of specific assets to the heir may not be directly incorporated into the certificate when it comes not directly from the succession title, but from the subsequent act of partition.

The certificate will take effect in all Member States without the need for any special procedure. It does not require a special recognition procedure, the regulation avoids using this expression (art. 69-1 RS). The certificate does not require legalization, apostille or any other subsequent formal procedure (art. 74 of the RS). The certificate will be issued in accordance with the multilingual annex model (the translation requirement is a registration requirement art. 36 RH).

-The issuing authority will keep the original and issue an authentic copy of the certificate.

-The authentic copy is valid for six months. They will state the expiration period. Exceptionally, the term may be extended, and this will be stated.

The regulation endows the certificate (article 69 of the RS), the following effects:

1) It will be presumed that the certificate proves the ends accredited in accordance with the law of succession
2) It will be presumed that any person who makes payments or delivers goods to the person designated in the certificate to receive them, has dealt with a person authorized to do so, unless they do not act in good faith (art. 69.3 RS).

3) It is considered that whoever acquires dealings with a person who appears in the certificate with powers to transfer assets of the inheritance has acquired has dealt with a person empowered to dispose of the assets (art. 69.4 RS).

4) The succession certificate will be a registrable title



A mortgage is a real right through which certain movable or immovable property is linked to the obligations of one or more holders, which usually consist of paying a loan. The person responsible, as long as they meet the deadlines, will be the owner of said assets, which are generally real estate. However, the mortgage does not end by paying the last installment.

When the amount owed is finally repaid, and money is no longer owed to the bank or entity responsible for the loan, there is still one last step to be taken. This is the housing registration information, which shows the mortgage that has been paid.

Proceed then so that the property appears registered without charges, or else later there may be problems with the information about the property. Some problems of not modifying this data may be greater difficulties when selling the home, or if you are looking to extend the mortgage or acquire a new one.

Ask the bank to cancel the mortgage
Canceling the mortgage allows the charges to be eliminated in said registry. Although all relevant fees have already been paid, failure to act will not result in the label “free of charge”, which is detrimental for the reasons already explained. This happens like this because the Property Registry and the bank will still reflect the information about the mortgage.

So, to eliminate the registration there are two possible ways, according to the Bank of Spain. The most convenient for the user is to request said procedure from the bank. He himself cannot refuse, but nevertheless he will delegate said task to an agency. Due to this, he will be able to charge his client commissions and expenses, although he is obliged to indicate the amounts before proceeding to do so.

Cancel it yourself
The other possibility indicated is to carry out the procedures yourself, something that will not be free of costs either. According to the highest Spanish banking authority, these are the steps to follow for the registration cancellation of the loan:

  1. To begin with, and at no cost, you must request a “zero debt certificate” from the entity, or certificate of economic debt cancellation.
  2. Then, it is necessary to go to a notary and deliver said certificate, so that the notary will create the deed of cancellation. Immediately afterwards, they will contact the bank, and they will send their own representative. The first can collect the fees from him, but the other envoy cannot charge the client neither the costs of travel nor those of the procedure.

It should be added that this representative does not have a fixed term to appear at the notary, although he is obliged to “act with the utmost diligence”, according to the Bank of Spain.

  1. Third, and also free of charge, the person concerned will go to the regional office to fill out the “Documented Legal Acts” document.
  2. Finally, you must go to the Property Registry and provide the documents already obtained: debt cancellation certificate, cancellation deed and Documented Legal Acts tax. Finally, the mortgage can be canceled, although again a cost must be assumed, which in this case will be the registration fees.


tax law

If the accreditation of tax residence could be done by weighing a set of evidence, this flexibility in the provision of evidence does not apply in the same way in all cases, it is a conditioned flexibility.

The regulations issued in development of the RDLeg. 5/2004 (TR IRNR Law) -specifically, Order EHA/3316/2010 (IRNR self-assessment forms 210, 211 and 213)- establishes in some cases the requirement that the test be carried out by providing specific documentation : sometimes “a certificate of residence, issued by the tax authorities of the country of residence, justifying these rights” -cases of application of exemptions from internal regulations- and, in other cases, by providing “a certificate of residence issued by the corresponding tax authority that justifies those rights, in which it must expressly state that the taxpayer is a resident in the sense defined in the Agreement”.

Difference that is reflected in annex IV (“Fiscal residence in Spain”) and in annex V (fiscal residence in Spain. Agreement) of the aforementioned regulatory order that creates two different models for the Spanish Tax Agency to issue, respectively, one or the other certificate.

The application of an exemption from the Convention that requires, in application of art. 7 of Order EHA 3316/2010 (IRNR self-assessment forms 210, 211 and 213), the provision of a tax residence certificate for the purposes of the Agreement.

Thus, the previous regulations show that the Spanish internal regulations require for the application of the tax benefit of the agreement to which the taxpayer accepts in his IRNR 2016 self-assessment (the exclusive taxation of other income in the country of residence, COUNTRY_UE_1) the contribution of a tax residence certificate issued by the competent tax authorities for the purposes of the DTA.

It is the consideration of a person as a resident for the purposes of the Agreement that enables taxation in both countries to adjust to the rules of distribution of taxation powers between both States, to the taxation limits, exemptions or other benefits derived from it. .

To enable the application of a DTA, the taxpayer must provide the certificate that expressly certifies that he has the status of resident for the purposes of the Agreement in one of the signatory States.

(TEAC, 02-23-2023, RG 4129/2020)



inheritance tax
When a person dies, his assets and rights pass into the hands of the heirs who are responsible for paying the tribute known as inheritance tax. Said tax is levied on the patrimonial increase that supposes for the heirs of the deceased to receive their assets and rights, either by will or by law.
This tax may vary depending on the autonomous community in which the successor is located and the assets that he receives. In some cases, there are bonuses or exemptions for direct family members and different tax rates are established depending on the degree of kinship or the value of the assets received.
This form of tax is subject to both aspects related to tax law and those derived from civil laws related to the family, specifically with regard to inheritance law.
A large number of countries establish the inheritance tax. This tax obligation is particularly relevant in European countries such as France, Germany, Spain, Belgium and Denmark, as well as in Latin American countries such as Argentina and Chile and the United States.

Who, when and where the Inheritance Tax is paid
The inheritance tax is the one that taxes all the assets, rights and obligations that are transmitted after the death of a person. This transmission of inheritance passes to the successors, both heirs and legatees. Before receiving that inheritance they are obliged to pay this tax.
The first procedure is the preparation of self-assessments of Inheritance Tax. It is very important to know that December 31, 2020 was the date on which the self-assessment regime was established as the only system for presenting Inheritance Tax. It must be carried out exclusively by the taxpayer or taxpayers, or where appropriate by an ascendant, descendant and/or spouse.

Who is required to declare? The heirs and legatees are those who are obliged to declare the Inheritance Tax for the inheritance or legacy that they will receive after the death of the testator.
One of the most unknown particularities is that the people who are beneficiaries of life insurance contracts in the event of the death of the insured, will also be obliged to declare.
This occurs when the person who contracted the insurance is a person other than the beneficiary.
In order to carry out the management correctly, the complete mandatory documentation must be included. That is to say, all the copies of the self-assessment with a copy of the income if the outstanding fee has been paid, the first copy of the Inheritance Acceptance Deed and a simple copy. If it is a private or judicial document, both the original and a photocopy must be included. If said deed does not exist, the Inventory of Assets and Heirs can be presented in duplicate.
In this document will be the data of the deceased and heirs such as the address, the list of assets and their value or debts in the event that they exist. Also, a copy of the Death Certificate, a copy of the last wills, the Testaments and identification documents of the heirs must be included.
When housing is included in the inheritance, the corresponding documentation with the IBI data must be included and if there are bank accounts, a certificate must be requested from the bank in which the capital appears, and if there were any type of investments. The same for the case that there are vehicles, shares in the stock market or insurance contracts. In all cases, you must prove that they exist officially.

Where can you pay? The processing of the self-assessments will be carried out individually. In the event that several self-assessments must be made in the same return, you can select the payment method to proceed to pay them, defer them or split them.
The heirs must submit the tax return electronically at the virtual tax offices or in person.
Another exception to take into account is that legal persons acting as taxpayers are obliged to electronically submit and pay self-assessments.
The forms of payment are covered both by payment by transfer, by card, checking account or in person at affiliated banks.
When should it be paid? The filing period ends six months after the death of the person leaving the inheritance. The heirs can request an extension of six additional months to present the documentation requested by the Tax Agency.

How to calculate the Inheritance Tax.- To proceed with the calculation and determine the fee to be paid in the Inheritance Tax, it is a progressive tax, in which there is no fixed percentage of tax, but rather

the more the taxpayer or taxpayer inherits, or in other words: the higher the taxable base, the more he must pay, that is, the higher the tax rate obtained with which he will have to pay the tax.
The general tax ranges from 7.65% to 34%, after which the bonuses of each Autonomous Community that may correspond are applied.
To calculate the inheritance tax it is necessary to follow the following steps:

  1. Determine the net estate, which is calculated by adding the actual value of the assets at the time of acquisition (gross estate) and subtracting deductible debts and charges.
  2. This result will constitute the tax base of the Inheritance Tax.
  3. Apply the corresponding reductions and bonuses, according to the regulations of each autonomous community.
    The taxable base is obtained by applying the applicable reductions to the taxable base, applying first the State reductions and then those created by the autonomous community itself.
    The Autonomous Communities and the Foral Territories (in the autonomous communities of the Basque Country and Navarra) have made use of the powers attributed to them to establish in their territory a series of reductions in the taxable base of the tax.
    The determination of the Inheritance Tax tax rate to be paid by the taxpayer is obtained by applying the multiplying coefficients to the full rate, established based on two different factors:
  • The kinship groups established for the application of reductions in the tax base;
  • The pre-existing assets of the purchaser (who will be the taxpayer or taxpayer).

taxpayers may choose to file according to art. 64 Regulation of the Inheritance and Donations Tax Law, RD 1629/1991 of November 8, 1991.
a) A declaration, that is, the documents necessary to settle the tax directly before the competent Tax Administration, so that it proceeds to the examination, qualification, verification and practice of the corresponding liquidations.
b) A self-assessment, in which case it is the taxpayer himself who must carry out the necessary operations to determine the amount of the tax debt and accompany the self-assessment with the document or declaration containing or verifying the taxable event.

What happens if the Inheritance Tax is not paid.- If the heir does not pay the Inheritance Tax either because he does not present the self-assessment or because he has presented it, and has not made the payment, it can lead to sanctions and interest .
All the heirs must present the self-assessment, in the event that there are several heirs, and the vast majority present and pay the tax within the established period, they will not be affected by sanctions, surcharges or late interest, only the one who does not present will be responsible or do not pay the tax on time, which will have to face the possible economic consequences.

The self-assessment of the Inheritance Tax is not presented
In this case, the heir will face the payment of late-payment interest resulting from the period elapsed from the end of the self-assessment until the Administration regularizes the tax situation.
The amount to be paid will be the result of multiplying the amount of the fee not paid by the annual interest rate established in the General State Budget Law between the expiration date of the self-assessment and the actual payment.
In addition, the subject is incurring in a tax offense for which he may be fined with a penalty from 50% to 150% of the tax defrauded, depending on the circumstances.
This sanction may be reduced through voluntary regularization, that is, presenting the self-assessment of the tax before the Administration begins the corresponding process so that the surcharge is 5%, 10%, 15% or 20%, depending on the late payment, and without penalties or interest for late payment.
The subject who does not present the self-assessment of the Inheritance Tax does not appear could be committing a crime of tax fraud. In this case, he could be sentenced to jail and pay a fine along with late-payment interest.

The Inheritance Tax self-assessment submitted, but payment has not been made.- The heir submits his self-assessment (both within and after the term), but has not made the payment of the tax, nor has he requested the postponement or installment of the payment of the debt .
In this case, if the debt is paid before the Administration issues the enforcement order, a 5% surcharge will be applied. If it is paid once the enforcement order has been issued, there will be a 10% surcharge. And if the debt is not paid within the period indicated in the enforcement order, it will entail a 20% surcharge.