🌊 San Sebastián Is a Jewel of Northern Spain — And Foreigners Are Inheriting More Properties Here Than Ever
If you’ve inherited property in San Sebastián (Donostia) or elsewhere in the Basque Country, you’ll need to comply with Spanish inheritance law as well as regional tax regulations unique to the Basque system.
Whether you live in the EU, UK, US, or beyond, this guide explains how to inherit property in San Sebastián legally, tax-efficiently, and — if needed — remotely.
🧾 Inheritance Tax in the Basque Country – What’s Different?
The Basque Country (Euskadi) has its own tax authority and inheritance tax rates, which are separate from the rest of Spain.
Key Tax Benefits:
-
Group I & II heirs (children, spouses, parents):
✅ €400,000 tax exemption per heir
✅ Very low effective tax (often 1–1.5%) -
Group III & IV (siblings, in-laws, others):
❗ Much higher taxes apply — consult a lawyer
💡 Foreigners can claim these benefits if the deceased was a Basque tax resident, or the property is located in San Sebastián.
📑 Required Documents to Inherit in San Sebastián
-
Death certificate (apostilled and translated into Spanish)
-
Will (Spanish or foreign with sworn translation)
-
NIE number for each heir
-
Certificate of last will from the Spanish registry (if applicable)
-
Property deed and cadastral reference
-
Proof of kinship (e.g. birth/marriage certificate)
🔁 Step-by-Step Inheritance Process in San Sebastián
1. 🧾 File the Inheritance Tax (Modelo 650)
-
Filed with the Diputación Foral de Gipuzkoa (not national AEAT)
-
Deadline: 6 months from the date of death
-
Extension available for another 6 months upon request
2. 🖋️ Sign the Inheritance Deed at the Notary
-
Known as Escritura de Aceptación de Herencia
-
Can be signed in person or through a Power of Attorney
3. 🏛️ Register the Property
-
Submit to the Land Registry (Registro de la Propiedad)
-
Update in Catastro for tax and administrative purposes
4. 💰 Pay the Plusvalía Municipal
-
Paid to the Ayuntamiento de Donostia / San Sebastián
-
Based on the increase in land value since the previous transfer
🧠 Common Pitfalls Foreign Heirs Should Avoid
| Mistake | Result |
|---|---|
| Filing with national instead of regional tax office | Rejection or duplicate processing |
| Missing 6-month deadline | Late fees and loss of tax benefits |
| No Power of Attorney for foreign heirs | Heirs must travel to Spain to sign |
| Not translating the will | Notaries will not proceed without it |
| Assuming all Spanish regions have same tax rules | Missed regional deductions |
⚖️ How Our Lawyers Help Foreign Heirs in San Sebastián
We specialize in cross-border inheritance for:
✅ UK, EU, and non-EU nationals
✅ Filing inheritance tax with the Diputación Foral
✅ Drafting and managing Power of Attorney
✅ Registering property and paying local taxes
✅ Handling the notarial process start to finish
✅ All services can be done remotely, without you needing to travel.
📞 Inheriting Property in San Sebastián or the Basque Country?
San Sebastián has its own inheritance rules — and our lawyers speak your language. Let us guide you through the legal, tax, and administrative process.
👉 Get expert help with your inheritance in San Sebastián today.