An inheritance in Spain can be accepted tacitly, through the performance of acts that imply an unequivocal will to become an heir.
It can also be accepted expressly, through the signing of a public document (Spanish Deed of Distribution and Acceptance of Inheritance) before a notary, or the signing of a private document.
Below, one of our professionals at Welex, leading law firm in Spain explains how to accept an inheritance by means of a private document, also known as a private request.
This is a document drafted by a manager, advisor or lawyer, whose content is similar to the deed that would be signed before a notary, without the need for a notary to intervene.
The private document of acceptance of Inheritance in Spain must contain at least:
- Details of the deceased and date of death
- Details of the will or declaration of heirs.
- Details of those interested in the inheritance, as well as their relationship with the deceased.
- An inventory must be drawn up of all the assets that the deceased had at the time of death, as well as a valuation of these.
- The distribution of the assets among the heirs must be made, following the instructions set out in the will.
- It must be signed by all the heirs, thus showing their agreement.
For this document to be valid, effective and legal in Spain, it must be accompanied by the following documents:
– Death certificate.
– Certificate of last will and testament.
– Will or, if applicable, Declaration of heirs.
– To accredit the family relationship, family record book.
– Bank certificates, to accredit the accounts and the amounts held at the time of death.
– To accredit the real estate, deeds of sale or simple notes of the same.
In short, documentation must be provided for all the assets included in the inventory in Spain.
However, if what is desired is the registration in the Land Registry of the assets in the name of the Heir in Spain, the only documents that the Registry accepts are public notarial deeds, so that, for this, the inheritance must be accepted before a notary, not being valid the private request, with only one exception, when it is a single heir.
In the latter case, when there is only one heir, the law allows the private document where the inheritance is accepted to have access to the Land Registry, and the ownership of the assets can be changed, without the need for a deed signed before a notary in Spain.
In order to do this, it will be necessary for a notary to legitimize the signature of the heir, thus attesting that the signature contained in the private document belongs to the heir.
If you have any queries about the private document of acceptance of inheritance in Spain, or about any accounting or tax issues, please do not hesitate to contact our offices, we will be happy to advise you.