How an inheritance is divided in Spain depends, above all, on two things: whether the person who died made a will and which civil law applies to them (the general Spanish law or that of their region, if it has its own). We explain it step by step.

With or without a will: the first question

If there is a will, the estate is divided as the deceased said, but always respecting the forced heirship shares (legítimas): the part that the law reserves for certain relatives. If there is no will, intestate succession opens and it is the law that decides who inherits and in what order.

To find out whether a will exists, you request the certificate of last wills (certificado de últimas voluntades) from the Spanish Ministry of Justice, once 15 working days have passed since the death.

What the forced heirship share is and how much it amounts to

Under the Civil Code (the general Spanish law), when there are children or descendants the estate is divided into three thirds:

  • Strict forced heirship share (legítima estricta, one third): it is shared equally among all the children.
  • Improvement third (tercio de mejora, one third): the testator can assign it to one or more children or descendants.
  • Free disposal (one third): it can be left to anyone, as an heir or by way of a legacy (we explain the difference between an inheritance and a legacy).

If there are no descendants, the parents’ forced heirship share is half of the estate, or one third if they inherit alongside the surviving spouse.

The surviving spouse does not receive assets in full ownership as their forced share, but a life interest (usufructo): in the improvement third if there are children, in half of the estate if they inherit alongside the parents and in two thirds if there are neither descendants nor ascendants.

How it is divided if there is no will

The law sets an order: each group inherits only if there is nobody in the previous one.

  1. Children and descendants, in equal shares (grandchildren inherit in place of a child who has died).
  2. Parents and ascendants.
  3. Surviving spouse (if they were not separated).
  4. Siblings, nephews and nieces.
  5. Other relatives up to the fourth degree.
  6. The State.

Although the spouse comes after children and parents, they keep their life interest. In these cases a declaration of heirs (declaración de herederos) is needed, which is processed before a notary.

If your region has its own civil law

Several regions (autonomous communities) have different rules, which apply according to the deceased’s regional civil status (vecindad civil), not according to where the assets are:

  • Catalonia: the forced heirship share is a quarter of the value of the estate.
  • Aragon: half of the estate is the collective forced share of the descendants.
  • Navarre: the forced share is purely formal, with no financial content.
  • Basque Country: one third for the descendants.
  • Galicia: a quarter for the descendants.
  • Balearic Islands: it varies depending on the island and the number of children.

Steps to divide an inheritance

  1. Death certificate and certificate of last wills.
  2. Copy of the will or declaration of heirs.
  3. Inventory and valuation of assets and debts.
  4. Acceptance (outright, or under benefit of inventory (a beneficio de inventario)) or renunciation.
  5. Partition and allocation, normally in a public deed (escritura) before a notary.
  6. Taxes: inheritance tax (Impuesto sobre Sucesiones) has a deadline of 6 months from the death (extendable by another 6 if the extension is requested within the first 5) and the municipal capital gains tax (plusvalía municipal), also 6 months.
  7. Registration of the properties at the Land Registry (Registro de la Propiedad) and changes of ownership.

What happens if the heirs cannot agree

The partition needs everyone’s agreement. If there is none, you can turn to an estate partitioner (contador-partidor), to mediation or, as a last resort, to judicial division. In the meantime, the assets remain in undivided co-ownership (proindiviso) and any of the heirs can ask for them to be divided. We explain it step by step in what to do if your siblings won’t divide the inheritance.

When it is worth speaking to an inheritance lawyer

If the heirs disagree, there are assets in several regions or abroad, there are debts, or the tax deadlines are approaching, the sensible thing is to consult a specialist inheritance lawyer. You can tell us about your case and we will put you in touch with one.