Extension of the inheritance declaration deadline in Spain

Spanish law provides, under strict conditions, for the possibility of requesting an extension of the initial deadline for filing an inheritance tax return.

Extension of the inheritance declaration deadline in Spain
Inheritance tax and reporting obligations

Sènakpon Gbassi

October 15, 2025

Conditions for the extension

The extension:

  • may be requested only once,
  • must be applied for within a specific period following the date of death.

Effects of the extension

Where the extension is granted, the declaration deadline is extended by an additional six months, allowing the return to be filed without penalties during that period.

Limits of the mechanism

The extension does not permanently eliminate penalties. If the extended deadline is exceeded, penalties may apply retroactively.

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