How to Sell an Inherited Property in Spain: Step-by-Step 2026
Key points
- You cannot sell an inherited property until you have formally accepted the inheritance and registered it in your name.
- The process takes 6-18 months in straightforward cases; multi-heir disputes can take significantly longer.
- Catalonia applies generous inheritance tax (ISD) reductions for direct heirs — the first 100,000 euros is exempt.
- Selling triggers two further taxes: plusvalia municipal (local) and IRPF/IRNR capital gains on the profit.
- Non-resident heirs must appoint a Spanish legal representative and obtain a NIE number.
Inheriting property in Spain is both a significant asset and a complex legal process, particularly for foreign heirs who may be unfamiliar with Spanish inheritance law. Before you can sell an inherited property, you must navigate probate, pay inheritance tax, and have the property registered in your name. This guide explains every step of the process in Catalonia in 2026, with specific focus on the tax implications.
The 7-step process
Obtain the death certificate
The first document required is the official death certificate (certificado de defuncion), issued by the Civil Registry. For deaths abroad, the certificate must be officially apostilled.
Obtain the last will certificate
In Spain, a Registro de Ultimas Voluntades (last will certificate) confirms whether the deceased made a will. This is obtained from the Ministry of Justice, 15 days after the date of death. Cost is approximately 3 euros.
Obtain a copy of the will (or proceed intestate)
If a will exists, obtain a copy from the notary. If no will exists, intestate succession rules apply — a lawyer will determine who the legal heirs are under Spanish law.
Sign the inheritance deed (escritura de herencia)
All heirs must sign a public deed of acceptance before a Spanish notary. This deed lists all inherited assets and assigns shares. Each heir must have a NIE number. Non-resident heirs typically need to appoint a representative (apoderado) in Spain via a power of attorney.
Pay inheritance tax (ISD)
ISD must be paid within 6 months of the date of death (with a possible 6-month extension if requested within the first 5 months). In Catalonia, direct heirs benefit from significant reductions. A gestoria or lawyer will prepare and file the declaration.
Register the property
Once ISD is paid, the property is registered at the Land Registry (Registro de la Propiedad) in the heir's name. This typically takes 15-30 business days.
Sell the property
With the property registered in your name, you can now sell. Engage a real estate agent, agree a price, sign the arras contract, and complete at the notary. Remember to budget for plusvalia municipal (paid by seller) and IRPF on any capital gain.
Inheritance tax in Catalonia: what heirs pay
The ISD (Impuesto sobre Sucesiones y Donaciones) is a regional tax, so rates and exemptions vary significantly by Spanish region. Catalonia has been progressively reducing the burden on direct heirs:
- Direct descendants (children, grandchildren): personal reduction of 100,000 euros. Additional reductions apply for disability (between 275,000 and 650,000 euros extra depending on severity).
- Spouse/civil partner: reduction of 100,000 euros
- Parents: reduction of 100,000 euros
- Siblings, nieces and nephews: lower reductions apply; the full progressive national scale is more likely to apply
- Non-relatives: minimal exemptions; progressive rates up to 34% apply
The ISD must be paid within 6 months of the date of death. An extension of 6 additional months can be requested (but not guaranteed) if the request is made within the first 5 months. Non-resident heirs pay ISD to the Spanish tax authority (AEAT) at national rates unless they voluntarily submit to the regional authority of the deceased's last residence — which is generally advantageous given Catalonia's better rates for direct heirs.
Taxes when selling the inherited property
Once you have inherited the property and it is registered in your name, selling it triggers two further taxes:
1. Plusvalia municipal
The plusvalia municipal is a local tax levied by the town council on the increase in cadastral (land) value since the previous ownership change. It is paid by the seller. Since the 2021 Constitutional Court ruling, taxpayers can choose the calculation method most favourable to them:
- Objective method: based on the cadastral value and fixed coefficients (set annually by the Ministry of Finance)
- Real gain method: based on the actual increase in the cadastral component of the property value; if the land value has not increased, no tax is due
2. IRPF capital gains (or IRNR for non-residents)
When you sell an inherited property, the taxable capital gain is the difference between the sale price and the value at which the property was assessed for inheritance purposes (the “acquisition value”). You can also deduct:
- ISD paid on the inheritance
- Notary and registry fees paid during the inheritance process
- Costs of the sale (agent fees, plusvalia, etc.)
| Taxable gain | Resident rate | Non-resident (EU) | Non-resident (non-EU) |
|---|---|---|---|
| Up to 6,000 EUR | 19% | 19% | 24% |
| 6,001 - 50,000 EUR | 21% | 21% | 24% |
| 50,001 - 200,000 EUR | 23% | 23% | 24% |
| Above 200,000 EUR | 27% | 27% | 24% |
Tips to speed up the process
- Hire a specialist inheritance lawyer early: they can gather documents, apply for extensions, deal with tax authorities and flag any problems before they cause delays.
- Obtain NIE numbers promptly: all heirs need NIE numbers before they can sign the inheritance deed.
- Request the ISD extension if needed: apply within the first 5 months to secure 6 additional months for payment.
- Agree between heirs early: the most common cause of delay is disagreement between co-heirs. A family meeting to agree on strategy before starting the legal process saves significant time and money.
- Engage a real estate agent early: once it is clear you will sell, begin the valuation and marketing process while the legal work is ongoing, so you are ready to sell the moment the property is registered in your name.
camiacasa guides you through the sale
Once your inherited property is ready to sell, camiacasa handles the valuation, marketing and transaction management. We work with specialist inheritance lawyers and can recommend trusted professionals to handle the probate phase.
Frequently asked questions
The Spanish inheritance process (herencia) typically takes between 6 and 18 months from the date of death to having the property registered in the heir's name. Simple cases with a clear will and a single heir can complete in 6 months. Complex cases involving multiple heirs, no will or disputed assets can take 2 years or more.
When inheriting property in Catalonia you pay ISD (inheritance and gift tax). Catalonia applies significant reductions for direct heirs: the first 100,000 euros is exempt for direct descendants. Rates above the exemption start at 7% and rise progressively. When you later sell, you also pay plusvalia municipal and IRPF on any capital gain.
No. You cannot sell an inherited property before formally accepting the inheritance and having it registered in your name. Only the registered owner can sell. Accepting the inheritance must be done before a notary. You then have 30 business days to pay the inheritance tax.
All heirs must agree on how to proceed: sell and divide proceeds, one heir buys out the others, or retain jointly. If heirs cannot agree, any one heir can apply to court to force a sale. A specialist inheritance lawyer is strongly recommended in multi-heir situations.
Capital gains tax is calculated on the difference between the sale price and the official assessed value at the time of inheritance. The cost of inheritance expenses can be added to the acquisition cost. For residents, gains are taxed at 19-27% depending on amount. Non-EU non-residents pay 24%.
Need help selling an inherited property in Catalonia?
Contact camiacasa for guidance on selling your inherited property, from valuation to completion.