The deceased’s Spanish estate can also be distributed in accordance of the terms of a Will made in the UK. The process is more involved and requires the following documentation to be translated, notarised and legalised with the Hague Apostille to be valid in Spain.
● UK Death Certificate● UK Will● UK Grant of Representation
Once the above documents have been obtained then all the Spanish legal formalities regarding the estate and its distribution to heir/beneficiaries can be completed in a public document known as Deed of Adjudication of Inheritance which is executed before the Spanish notary public and registered before the relevant Public Registries to register the change of ownership.
The Notary Public is responsible for essential checks prior to distribution, such as ensuring that the heirs/beneficiaries are entitled to receive the assets of the deceased.
Heirs and beneficiaries who are foreigners are required to apply for an NIE number (Número de Identificación de Extranjero). This acts as a tax and identification number and is used for all transactions that involved the Spanish Tax Office and Public Registries. The NIE number is mandatory for all foreigners with financial, professional or social affairs in Spain regardless of whether they are resident or non-resident in Spain.
The NIE number can be applied for at the outset and, should the heirs/beneficiaries be unable to travel to Spain, all matters relating to the process can be dealt with by the lawyer or appointed person by way a Power of Attorney.