If you’re a non-resident receiving or giving property in Marbella, Spanish law requires you to declare and pay Impuesto sobre Sucesiones y Donaciones (ISD) — inheritance and gift tax.
But the rules differ based on:
-
Your relationship to the deceased/donor
-
Your residency status
-
The location of the property
-
Whether the gift is in life or after death
✅ Marbella falls under Andalusia’s regional rules, which offer generous tax reliefs in many cases.
⚖️ Key Concepts: Inheritance vs. Gift
| Situation | Tax Type |
|---|---|
| You inherit Spanish property after someone’s death | Inheritance tax (ISD) |
| You receive property or money while they’re alive | Gift tax (Donaciones) |
In both cases, tax is paid by the recipient, not the giver or estate.
🧮 Inheritance & Gift Tax Rates in Andalusia
Thanks to regional reforms, most close relatives pay little or nothing.
| Recipient | Exemption / Reduction |
|---|---|
| Spouse, children, parents (Group I & II) | 99% reduction (if total inheritance/gift < €1,000,000) |
| Siblings, uncles/aunts (Group III) | Partial reduction |
| Non-relatives (Group IV) | Full tax applies – progressive rates 7.65%–34% |
💡 Foreigners benefit from these regional exemptions, even if non-resident, due to EU court rulings.
📜 What You Need to Declare an Inheritance or Gift
| Document | Why It’s Needed |
|---|---|
| Death certificate (if inheritance) | Official proof of death |
| Will (Spanish or foreign) | Establishes who inherits |
| Certificate of last will in Spain | Confirms valid Spanish will |
| Property deed and cadastral value | To calculate taxable base |
| NIE number for heirs/donees | Required by Spanish tax office |
| Proof of family relationship | For exemption eligibility |
We handle the full process of collecting, translating, and legalizing these documents.
📆 Deadline for Paying Inheritance or Gift Tax
| Type | Deadline |
|---|---|
| Inheritance | 6 months from date of death (can extend to 12 months) |
| Gift | 30 working days from donation |
Penalties and interest apply if you miss these deadlines — so timing is critical.
🏘️ Selling Inherited Property in Marbella?
You must accept the inheritance first and pay the tax before you can legally sell.
We assist with:
-
Acceptance of inheritance
-
Property re-registration
-
Calculation of plusvalía and CGT
-
Full sale management for heirs abroad
🧑⚖️ How Borderless Lawyers Supports You
-
NIE applications for heirs or donees
-
Coordination with Marbella Notary and Land Registry
-
Legalization of foreign documents
-
Tax reduction planning and claim filings
-
Optional POA for full remote handling
-
Spanish wills and cross-border estate planning
💡 Want to Minimize Future Inheritance Tax?
We can advise on:
-
Spanish will creation
-
Lifetime gifting with conditions
-
Cross-border estate structuring
-
Joint ownership and usufruct planning
📞 Need Help With Inheritance or Gifting in Marbella?
We make inheritance and gift tax in Marbella simple, safe, and legally compliant for foreigners.