Whether you’re inheriting a villa from family or receiving property as a gift, Spain imposes strict rules on inheritance and gift tax — even if you live abroad. In the Balearic Islands, there are special regional reductions that may help you save.
At Borderless Lawyers, we help foreigners plan ahead, minimize tax exposure, and handle the full legal process — from declaration to registration.
⚖️ Inheritance vs Gift: What’s the Difference?
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Inheritance (Herencia): Property passed after death
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Gift (DonaciĂłn): Property transferred while the owner is still alive
💡 Both are taxed — and both require official registration and filing in Spain.
đź’¶ Inheritance & Gift Tax in Ibiza: Who Pays?
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Tax is paid by the recipient, not the donor or estate
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Even if you’re not a resident, you must declare it in Spain
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Tax rates and deductions depend on relationship and residency
đź“Š Balearic Islands Tax Rates (Foreigners Included)
Taxable Base:
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Progressive from 7.65% to 34%
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Reduced rates or bonuses for:
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Spouse and children (Group I/II)
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Residents of the Balearic Islands
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Heirs under 21 years old
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âś… As a foreigner, you can still benefit from regional reductions if the deceased/donor or the property was located in Ibiza.
🧾 Required Documents
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Death certificate (translated & apostilled)
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Will or declaration of heirs
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NIE for all parties
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Property deeds
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Catastro record
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IBI tax receipts
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Proof of relationship (birth/marriage certificates)
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Power of Attorney (if done remotely)
đź“Ť Property Transfer Steps
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Declare inheritance or gift before Spanish tax authorities
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Pay inheritance or gift tax (Modelo 650 or 651)
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Sign deed of acceptance at notary
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Register the property at the Land Registry
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Update Cadastre and tax records
✅ Time limit: 6 months from death (extendable) — or immediate for gifts.
🛡️ Plan Ahead: Use a Spanish Will
Foreigners who own property in Ibiza should draft a Spanish will that:
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Aligns with EU succession rules
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Clarifies which law applies (home country or Spanish law)
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Names heirs and prevents legal complications
đź’Ľ What We Do
At Borderless Lawyers, we:
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Handle the entire inheritance or gift process
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Draft and legalize your Spanish will
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File and pay taxes
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Coordinate the notary and land registry
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Represent you via POA if you’re abroad
đź’¬ Final Word
Ibiza’s beauty makes it a valuable legacy — but receiving property through inheritance or donation requires careful legal and tax management. Failing to declare properly can lead to fines or property blocks.
📞 Contact us now to declare your inheritance or gift in Ibiza — or plan your property succession with full legal support.