{"id":13619,"date":"2025-02-14T19:24:37","date_gmt":"2025-02-14T18:24:37","guid":{"rendered":"https:\/\/firmalex.com\/?p=13619"},"modified":"2025-03-12T19:26:35","modified_gmt":"2025-03-12T18:26:35","slug":"procedures-before-receiving-an-inheritance","status":"publish","type":"post","link":"https:\/\/firmalex.com\/en\/2025\/02\/14\/procedures-before-receiving-an-inheritance\/","title":{"rendered":"Procedures before receiving an inheritance"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote\">\n<p>The news of a death in a family is often difficult to deal with. Additionally, you must navigate the bureaucracy and challenges involved in settling everything.<\/p>\n<\/blockquote>\n\n\n\n<p>Therefore, it is best to have a clear understanding of the process and seek professional advice if needed.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\"><\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/firmalex.com\/en\/2025\/02\/14\/procedures-before-receiving-an-inheritance\/#Steps_before_receiving_an_inheritance\" >Steps before receiving an inheritance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/firmalex.com\/en\/2025\/02\/14\/procedures-before-receiving-an-inheritance\/#Death_certificate\" >Death certificate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/firmalex.com\/en\/2025\/02\/14\/procedures-before-receiving-an-inheritance\/#Certificate_of_Last_Will_and_Testament\" >Certificate of Last Will and Testament<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/firmalex.com\/en\/2025\/02\/14\/procedures-before-receiving-an-inheritance\/#Acceptance_of_the_inheritance\" >Acceptance of the inheritance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/firmalex.com\/en\/2025\/02\/14\/procedures-before-receiving-an-inheritance\/#Paying_taxes\" >Paying taxes<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/firmalex.com\/en\/2025\/02\/14\/procedures-before-receiving-an-inheritance\/#Inheritance_and_Gift_Tax_ISD\" >Inheritance and Gift Tax (ISD)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/firmalex.com\/en\/2025\/02\/14\/procedures-before-receiving-an-inheritance\/#Municipal_Capital_Gains_Tax\" >Municipal Capital Gains Tax<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/firmalex.com\/en\/2025\/02\/14\/procedures-before-receiving-an-inheritance\/#The_Tax_on_Documented_Legal_Acts_AJD\" >The Tax on Documented Legal Acts (AJD)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/firmalex.com\/en\/2025\/02\/14\/procedures-before-receiving-an-inheritance\/#Further_information\" >Further information<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/firmalex.com\/en\/2025\/02\/14\/procedures-before-receiving-an-inheritance\/#Solve_your_doubts\" >Solve your doubts<\/a><\/li><\/ul><\/nav><\/div>\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Steps_before_receiving_an_inheritance\"><\/span>Steps before receiving an inheritance<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Before receiving the inheritance of the deceased relative, <strong>it is necessary <\/strong>to do the following:<\/p>\n\n\n\n<ul>\n<li>Obtain the <strong>death certificate.<\/strong><\/li>\n\n\n\n<li><strong>Request the certificate of Last Will and Testament and any insurance contracts <\/strong>held by the deceased.<\/li>\n\n\n\n<li>Make an <strong>inventory of assets and debts.<\/strong> Many people skip this step, accept the inheritance, and later regret it. It is not possible to know in advance what assets and debts a person has that will be inherited.<\/li>\n\n\n\n<li><strong>Acceptance and distribution of the inheritance.<\/strong> Without this step, the assets that make up the inheritance cannot be received.<\/li>\n\n\n\n<li><strong>Payment of inheritance tax.<\/strong> To understand the significance of this tax, in some cases it is even necessary to take out a loan to pay it due to its high amount.<\/li>\n\n\n\n<li><strong>Payment of other taxes and fees.<\/strong> There are other taxes that must also be paid in most inheritances, such as the Stamp Duty and the Tax on the Increase in the Value of Urban Land (capital gains on the property to the corresponding City Council). In addition, notarial fees must be paid (acceptance of inheritance, registration, deed).<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Death_certificate\"><\/span>Death certificate<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>The death certificate is a document that <strong>legally certifies that a person has died.<\/strong><\/p>\n\n\n\n<p>It can be obtained from the Civil Registry through one of the following <strong>methods:<\/strong><\/p>\n\n\n\n<ul>\n<li><strong>In person.<\/strong> By visiting the Civil Registry with a prior appointment.<\/li>\n\n\n\n<li><strong>By mail.<\/strong> By sending a written request to the Civil Registry.<\/li>\n\n\n\n<li><strong>Online.<\/strong> Through the Online Portal of the Ministry of Justice.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Certificate_of_Last_Will_and_Testament\"><\/span>Certificate of Last Will and Testament<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>The certificate of Last Will and Testament allows the relatives of a deceased person to <strong>find out whether a will exists and which notarial office holds it.<\/strong> This certificate also provides information on any life or accident insurance policies held by the deceased.<\/p>\n\n\n\n<p>This certificate <strong>can be requested <\/strong>in the following ways:<\/p>\n\n\n\n<ul>\n<li><strong>In person.<\/strong> At the Central Citizen Service Office or any of the Territorial Management offices of the Ministry of Justice, by appointment.<\/li>\n\n\n\n<li><strong>By mail.<\/strong> By sending the request to the General Registry of Last Will and Testament Acts, which is part of the Ministry of Justice. The address is Plaza Jacinto Benavente, 3, 28012 (Madrid).<\/li>\n\n\n\n<li><strong>Online.<\/strong> To do so, you need a digital certificate to access the Electronic Office of the Ministry of Justice.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Acceptance_of_the_inheritance\"><\/span>Acceptance of the inheritance<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>As we have previously stated, in order to receive the assets that make up the inheritance, <strong>it is necessary to accept it beforehand.<\/strong><\/p>\n\n\n\n<p>There are two <strong>ways to accept <\/strong>the inheritance in Spain:<\/p>\n\n\n\n<ul>\n<li><strong>Outright acceptance of the inheritance.<\/strong> This is the simplest way to accept the inheritance, accepting all it contains, including the assets, debts and liabilities of the deceased. This type of inheritance has unlimited effects, meaning the heirs will be personally liable for the debts, using their own assets in addition to those of the inheritance. It is crucial to know the composition of the inheritance before accepting it.<\/li>\n\n\n\n<li><strong>Acceptance of the inheritance with the benefit of inventory.<\/strong> In this case, debts are paid off before the estate of the deceased is distributed. The heirs are only liable for the obligations with the assets included in the inheritance, never with their own personal assets.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Paying_taxes\"><\/span>Paying taxes<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Receiving an inheritance involves paying certain taxes and fees, as mentioned earlier.<\/p>\n\n\n\n<p>Let&#8217;s take a look at the most important taxes related to inheritances in Spain.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Inheritance_and_Gift_Tax_ISD\"><\/span>Inheritance and Gift Tax (ISD)<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>This is a national tax<strong> applied throughout Spain, but each Autonomous Community has jurisdiction over it.<\/strong> For this reason, there are differences depending on where the deceased resided when paying the ISD.<\/p>\n\n\n\n<p>There are also <strong>differences depending on the relationship of the heir to the deceased.<\/strong> For example, the tax is lower when the relationship is closer.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Municipal_Capital_Gains_Tax\"><\/span>Municipal Capital Gains Tax<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>The Tax on the Increase in the Value of Urban Land (IIVTNU) <strong>is applied to real estate or land in urban areas included in the inheritance.<\/strong><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Tax_on_Documented_Legal_Acts_AJD\"><\/span>The Tax on Documented Legal Acts (AJD)<span class=\"ez-toc-section-end\"><\/span><\/h5>\n\n\n\n<p>This tax also varies by Autonomous Community. Although it is an obligation for everyone, <strong>each region has its own regulations and tax rate.<\/strong><\/p>\n\n\n\n<p>Once these taxes are paid, everything will be in order, and you will be able to receive the inheritance you have already accepted. As we have seen, certain formalities must be completed before receiving an inheritance. The most important of these include obtaining the death certificate and the certificate of Last Will and Testament, formally accepting the inheritance, and paying the taxes. Without completing these steps, the inheritance assets cannot be received.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Further_information\"><\/span>Further information<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>This article is part of our service <a href=\"https:\/\/firmalex.com\/en\/inheritance-tax-spain-non-resident-foreigner-expat-costa-blanca-valencia-alicante-denia\/\" target=\"_blank\" rel=\"noreferrer noopener\">Inheritance in Spain<\/a>. Visit this section where you will find all the useful information on this topic, including a complete guide on <a href=\"https:\/\/firmalex.com\/en\/inheritance-in-spain-with-a-non-resident-expat-or-foreigner\/\" target=\"_blank\" rel=\"noreferrer noopener\">Inheritance in Spain with a non-resident, expat or foreigner<\/a>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Solve_your_doubts\"><\/span>Solve your doubts<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>&#x2705; Our staff speaks perfectly Spanish, Valencian, English and German with what will be able to communicate with us in your own language and thus clearly resolve your queries.<\/p>\n\n\n\n<p>&#x1f4cd; Denia \u2013 Plaza del Convento, 6 &#8211; Mezzanine floor door B<br>&#x1f4cd; Valencia \u2013 Calle Creu Roja, 1 &#8211; Block 6, Floor 1, door 10 (* only by appointment)<\/p>\n\n\n\n<p>&#x2709;&#x1f4de; Contact: <a href=\"mailto:info@firmalex.com\" target=\"_blank\" rel=\"noreferrer noopener\">info@firmalex.com<\/a> \u2013 Tel. <a href=\"tel:+34966421416\" target=\"_blank\" rel=\"noreferrer noopener\">+34 966 421 416<\/a> \u2013 Whatsapp <a href=\"https:\/\/wa.me\/34622497615\" target=\"_blank\" rel=\"noreferrer noopener\">+34 622 497 615<\/a> <\/p>\n\n\n\n<p>Follow us: <a href=\"https:\/\/www.facebook.com\/FIRMALEXcom\" target=\"_blank\" rel=\"noreferrer noopener\">Facebook<\/a> &#8211; <a href=\"https:\/\/www.linkedin.com\/company\/firmalexcom\/\" target=\"_blank\" rel=\"noreferrer noopener\">LinkedIn<\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The news of a death in a family is often difficult to deal with. Additionally, you must navigate the bureaucracy and challenges involved in settling everything. Therefore, it is best to have a clear understanding of the process and seek professional advice if needed. Steps before receiving an inheritance Before receiving the inheritance of the [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":13620,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[244,210,236,238],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Procedures before receiving an inheritance - FIRMALEX<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/firmalex.com\/en\/2025\/02\/14\/procedures-before-receiving-an-inheritance\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Procedures before receiving an inheritance - FIRMALEX\" \/>\n<meta property=\"og:description\" content=\"The news of a death in a family is often difficult to deal with. 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