A Death in Spain: What the Bereaved Have to Arrange

When a relative dies on Mallorca, grief meets bureaucracy in a foreign language. What is already complex at home becomes even more demanding on the Balearics, with a different legal system, partly regional tax laws and Spanish-speaking authorities. This guide explains a death in Spain step by step - from the death certificate to inheritance tax.

The first 48 hours: death certificate and funeral

The first bureaucratic step after a death in Spain is the death certificate (Certificado de Defunción). The attending doctor or the hospital first issues a medical certificate of death. This has to be submitted to the responsible Registro Civil (civil registry) within 24 hours, at the latest 48 hours after the death.

The Registro Civil then issues the official death certificate - the basis for all further steps. You usually receive it the same day.

Alongside the death certificate, the funeral has to be organised. Spain has no legal requirement for burial or cremation - both are possible. Repatriation to your home country is also feasible, but it requires an undertaker experienced in international transfers and can cost 2,000 to 5,000 EUR.

Checking for a will: the Registro de Últimas Voluntades

Before you go to a notary, you have to check whether a Spanish will exists. This goes through the national register of wills, the Registro de Últimas Voluntades. The request costs around 3.78 EUR and can be made online or by post - 15 working days after the death.

The register tells you which notary holds a will on file, but not its content. You obtain the content only from that notary, with the death certificate and your own ID document.

If the deceased had no Spanish will but owned assets on Mallorca or was registered there as a resident, it gets more complicated. Spanish statutory inheritance law then applies, and the bereaved have to present a Declaración de Herederos (declaration of heirs) to a notary. A lawyer is strongly advisable here - more on that in our guide to lawyers on Mallorca.

Accepting the inheritance before a notary

Once a will exists or the statutory succession is clarified, you go to a notary to accept the inheritance (Aceptación de Herencia). There the so-called Escritura de Herencia (deed of inheritance) is drawn up - it lists all the assets in the estate and settles who receives what.

The following documents are needed at the notary:

• Certified death certificate (Certificado de Defunción)
• Certificate from the register of wills
• Original will or the copy held by the notary
• ID documents of all heirs
• NIE numbers of all heirs (if they have them)
• Land registry and property register extracts for any real estate
• Bank statements and bank confirmations

Inheritance tax on the Balearics

Inheritance tax (Impost de Successions i Donacions) is regulated regionally in Spain. The Balearics have their own rates and allowances, which differ from other regions.

The most important rule: you have 6 months from the date of death to file the inheritance tax return and pay the tax. An extension of a further 6 months can be requested, but it is not automatic.

For direct relatives (children, spouses) the Balearics grant substantial bonificaciones (tax reliefs). For spouses and children the effective tax burden is often low, or nearly disappears for small estates. For more distant relatives or unrelated heirs, however, the tax can be considerable.

What happens with foreign accounts and property

If the deceased still had accounts or property in their home country, that process runs in parallel. Assets abroad are generally handled by the probate court in the home country - Spanish assets by the Spanish authorities.

Practical steps for the part abroad:

• Inform the pension provider and health insurer in the home country immediately
• Have the foreign bank account frozen (some banks do this automatically after a death)
• Apply for a certificate of inheritance at the probate court in the home country
• Check the EU Succession Regulation (EU 650/2012): since 2015 the law of the place of habitual residence generally applies - for residents on Mallorca that means Spanish law, unless another law was chosen in the will

If money from the estate is to be transferred out of Spain, watch the transfer costs - our guide to transferring money explains the cheapest options. Large transfers pay off especially with a low-cost provider.

For more on general tax residency on Mallorca, see our topic guide, which also covers residency requirements and questions of double taxation.

When a lawyer is essential

Formally, a lawyer is not required to settle an inheritance in Spain. In practice, however, one is strongly advisable when property, several heirs or cross-border situations are involved. A lawyer on Mallorca who knows both legal systems can avoid needless mistakes that end up costing more than the fee.

Conclusion

A death in Spain means bureaucracy under stress - with deadlines, unfamiliar authorities and a foreign language. If you know the key steps, you can proceed in a structured way: death certificate within 48 hours, check the will, visit a notary, settle inheritance tax within 6 months. A lawyer experienced in cross-border inheritance cases is not an option but a necessity when property or complex situations are involved.