After a relative passes away, the inheritance must be accepted and, if there are several heirs, divided. We guide you through the whole process: we tell you which documents you need, handle the declaration of heirs if there is no will, and draft the deed of acceptance and allocation of the inheritance, which allows you to register properties in your name and access bank accounts.
What you are signing
The deed of acceptance and allocation of the inheritance contains:
- Details of the deceased: date of death, last address and the will or declaration of heirs governing the succession.
- Heirs and legatees and the share due to each under the will or the law.
- Inventory: a list of assets (properties, accounts, vehicles, investments) and debts, valued at the date of death.
- Acceptance: the heirs’ declaration that they accept the inheritance. In Catalonia this can be done with the benefit of inventory, so the heir is only liable for debts up to the value of the inherited assets.
- Allocation or division: how the assets are shared among the heirs.
- Tax warnings: deadlines for inheritance tax and municipal capital gains tax.
Transactions and documents
Identity documents for the parties are listed below, in the common section.
Acceptance and allocation of an inheritance
Documents relating to the deceased
- Death certificate.
- Certificate from the General Registry of Last Wills (available once fifteen working days have passed since the death).
- Certificate of life insurance policies.
- Authorised copy of the last will or, if there is none, the notarial declaration of heirs.
Documents relating to assets and debts
- Property deeds and latest IBI receipt.
- Bank certificates of balances and holdings at the date of death.
- Documents for vehicles, funds, shares and other assets.
- Evidence of debts and of last-illness and funeral expenses.
Documents relating to the heirs
- ID of all heirs and, where applicable, legatees.
- Family book or certificates proving the relationship, where required.
Declaration of heirs on intestacy
If the deceased did not make a will, the law determines who the heirs are. The declaration is processed before a notary by means of a notarial certificate.
Documents
- Death certificate and (negative) certificate of last wills.
- Family book or birth and marriage certificates proving the relationship.
- Registration certificate or document proving the last address.
- Two witnesses who knew the deceased and their family.
Renouncing an inheritance
If the estate has more debts than assets, or for other reasons, an heir may renounce it. The renunciation must be made by public deed and is irrevocable.
Documents
- Death certificate and certificate of last wills.
- Will or declaration of heirs.
Taxes and deadlines
- Inheritance tax: in Catalonia it must be filed within six months of the death, extendable if requested within the first five months. Significant allowances apply to spouses, children and other close relatives.
- Municipal capital gains tax (plusvalía): if there are urban properties, it must be filed with the town council, also within six months (extendable).
- Land Registry: once the taxes are settled, the properties are registered in the heirs’ names.
Frequently asked questions
Am I obliged to accept the inheritance?
No. You may accept (outright or with the benefit of inventory) or renounce. What you cannot do is accept only part of it.
What if the heirs cannot agree?
The division requires everyone’s agreement. If there is none, the notary can help to reach it; ultimately, the division would have to be settled in court.
How do I collect the deceased’s life insurance?
The beneficiary collects it directly from the insurer, although the amount must be included in the inheritance tax return.
Can I withdraw money from the deceased’s accounts before the inheritance is settled?
Generally not. The bank freezes the accounts until the heirs are identified and the tax has been filed, although it usually allows funeral costs to be paid.
Identity documents (common to all transactions)
Individuals
- Valid ID card, NIE or passport.
- Marital status and, if married, your matrimonial property regime (and any marital agreement deed).
- Foreign nationals need an NIE (foreigner identification number) for transactions with tax implications.
Companies
- Deed of incorporation and current articles of association, recorded at the Commercial Registry.
- The company’s tax ID (NIF).
- Deed appointing the director, or the representative’s registered power of attorney.
- Details for the beneficial ownership declaration.
If you act on behalf of someone else
- Authorised copy of the notarial power of attorney.
This information is for guidance only. Depending on the circumstances, the notary’s office may request additional documents.