Tax clearance or non-taxation certificate in Spain

After the inheritance declaration has been filed and, where applicable, the tax paid, the tax authorities may issue a certificate confirming either payment or the absence of taxation. This document is often required for subsequent administrative or legal steps.

Tax clearance or non-taxation certificate in Spain
Succession and inheritance

Sènakpon Gbassi

August 8, 2025

The two types of certificates

Tax clearance certificate

It certifies that the tax due has been paid.

Non-taxation certificate

It certifies that no tax is due in the declared situation.

Legal scope of the document

This certificate does not necessarily constitute a definitive validation of the tax situation. Audits and reviews remain possible in accordance with the applicable limitation rules.

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