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Succession and inheritance Inheritance tax and reporting obligations Banking and financial assets Matrimonial regimes and family law Real estate: technical aspects

All resources

Succession and inheritance Inheritance tax and reporting obligations Banking and financial assets Matrimonial regimes and family law Real estate: technical aspects

How to obtain a tax residence certificate in Spain

The tax residence certificate is the official document used to certify that a person is regarded as tax resident in Spain for a given period.

Inheritance: the steps for declaring the estate of a French national in Spain

When a French national dies leaving real estate, heirs or economic interests in Spain, the succession necessarily involves specific procedures with the Spanish authorities.

The French Civil Code and the declaration of separate property made by a spouse married under a community regime

Where a couple is married under a community property regime, the classification of an asset as separate or community property may have significant consequences, in particular in the event of succession, separation or patrimonial disputes.

Taxation of household furniture under French law

On the occasion of a succession, immovable property and financial assets are subject to inheritance tax. Do you need an inventory of household movable assets in Spain? Contact us by message or by phone: (+34) 965 14 29 99

Are ascendants reserved heirs under French inheritance law?

French inheritance law has undergone significant change since the reform that entered into force in 2007.

Civil partner and inheritance tax under French law

A partner bound to the deceased by a civil partnership benefits, under French law, from a particularly favourable tax regime in matters of inheritance. However, this tax exemption must not be confused with the civil law rights of the civil partner, which remain significantly different from those of a surviving spouse.

Delivery of a legacy under French law

Under French inheritance law, a legacy enables the testator to transfer all or part of their estate to one or more designated persons.

How a French–Spanish estate is taxed in France

This article sets out the applicable rules from the perspective of taxation in France.

Accepting an estate on behalf of a minor under French law

Where a minor child is entitled to an estate, they cannot personally exercise their inheritance option. French civil law entrusts this decision to the child’s legal representatives, while imposing strict rules designed to protect the minor’s assets.

Non-resident income tax returns in Spain

Must I declare income in Spain if I am a non-resident?

Persons who are not tax resident in Spain but who own property there or receive income may be subject to specific reporting obligations.

When do brothers and sisters inherit under French law?

Under French inheritance law, brothers and sisters are not systematically called to inherit. Their entitlement depends on the composition of the deceased’s family, the existence or absence of descendants and the presence of surviving parents.

The report of deposit of a holographic will under French law

A holographic will is a form of will widely used under French law. Although it is drawn up without the involvement of a notary, it must, before any execution, be deposited with a notary and be the subject of a specific official report.

Renunciation of inheritance under French law

Under French law, an heir is entitled to renounce an inheritance. Such renunciation is strictly governed by law, both as to its form and its legal effects. It allows the heir to avoid liability for the debts of the estate, but also results in the loss of all rights in the succession.

Formal notice to an heir to choose under Spanish law

Spanish law provides a mechanism enabling an heir to be compelled to decide whether to accept or refuse an inheritance. This system, which was substantially reformed in 2015, is intended to prevent situations in which an inheritance is blocked by the inaction of an heir.

Prescription fiscale des successions en Espagne

Limitation period for inheritance tax in Spain

The tax limitation period determines the length of time during which the Spanish tax authorities may review an inheritance after it has been opened.

Spanish certificate of last wills

In a succession involving Spain, it is often necessary to verify whether the deceased made a will in Spain. The Spanish certificate of last wills makes it possible to obtain this information and, where applicable, to identify the notary before whom the will was executed.

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.

How to obtain a tax identification number in Spain

The Spanish tax identification number is an essential identifier for carrying out most administrative, notarial and tax procedures in Spain.

Civil domicile and tax residence: what differences?

Civil domicile and tax residence are often confused.

France Spain tax treaty and double taxation

How does the tax treaty between France and Spain operate to prevent double taxation?

Receiving a letter from a foreign tax authority often causes immediate concern.

Inheritance declaration in Spain: Form 650

Where an estate must be declared in Spain, the tax formalities are carried out using Form 650. This declaration is subject to a strict timetable, and its filing often determines the continuation of the procedure, in particular for releasing certain acts or formalities.

Signing an affidavit of heirs in Spain

The affidavit of heirs makes it possible to formally establish the status of heir. In Spain, this formality exists, but its use and conditions differ from those applied in France.

Droits de succession en Espagne, abattements et réductions

Inheritance tax in Spain: allowances and tax reductions

In Spain, inheritance tax falls within the competence of the Autonomous Communities. This system results in significant differences depending on the region concerned, both in terms of allowances and tax reductions.

Deadlines and penalties applicable to inheritances in Spain

Compliance with declaration deadlines is a central element of Spanish inheritance taxation. Any delay automatically results in the application of financial penalties.

Formal notice requiring an heir to choose under French law

French law provides a mechanism enabling an heir to be compelled to state his or her succession option. This system is intended to prevent prolonged inaction by an heir, which may block the settlement of the estate and create legal uncertainty for the other beneficiaries.

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.

Non-resident income tax in Spain

Non-residents who own real estate in Spain are subject to a specific annual tax, regardless of any inheritance.

Municipal tax on land value increase in Spain

Any transfer of real estate in Spain is subject to a specific municipal tax linked to the increase in the value of the land.

Must I declare my income in France or in Spain?

Where a person lives between France and Spain, holds assets in both countries or receives income there, the question of which State has the power to tax becomes central.

Spanish life insurance certificate

Where the deceased may have taken out a life insurance policy in Spain, the heirs may have an interest in verifying its existence in order to identify the relevant capital sums and their treatment separate from the ordinary estate. The Spanish life insurance certificate makes it possible to obtain this information.

Bank accounts of non-residents in Spain

Non-residents holding a bank account in Spain are subject to regular verification obligations imposed by banking institutions.

Freezing and release of bank accounts in Spain after a death

Following a death, Spanish banking institutions generally freeze the deceased’s bank accounts in order to secure the funds.

Preliminary sale agreement in Spain

The Spanish preliminary sale agreement differs significantly from the preliminary contract commonly used in France.

Rights of the surviving spouse in Spain

The rights of the surviving spouse are governed by Spanish civil law and must be analysed in light of the matrimonial regime and any testamentary provisions.

French matrimonial regime applied in Spain

Where a couple married under a French matrimonial regime owns assets or is involved in a succession in Spain, the recognition of that matrimonial regime becomes a central issue.

What are the filing deadlines after moving to Spain?

Moving to Spain gives rise to tax consequences that may arise from the very first year of presence.

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