ConcordiaFamily tax & estate planning

Guides · 2026

Inheritance without a will in Spain: who inherits and how it works

When someone dies in Spain without a will, the estate is divided by law and one extra step is needed: a declaration of heirs before a notary. It is not a court case and usually takes a few weeks. Here is who inherits and what changes compared with an inheritance with a will.

Who inherits without a will

Who inherits does not depend on where the assets are, but on the deceased's civil status within Spain (vecindad civil). Most Spaniards, and almost everyone living in the Valencia region, fall under the common Civil Code; Catalonia, Aragon, Navarre, the Basque Country, the Balearics and Galicia have their own rules. For foreigners, the EU Succession Regulation generally applies the law of their last habitual residence, unless their will chose the law of their nationality. Under the Civil Code, the order is:

  • 1 · Children, and grandchildren in place of a child who has died
  • 2 · If there are no descendants: parents and other ascendants
  • 3 · If there are neither: the surviving spouse
  • 4 · Then brothers, sisters, nephews and nieces; then other relatives up to cousins
  • 5 · If there is nobody: the State

The surviving spouse

With children, the spouse does not inherit ownership but has a life interest (usufruct) in one third of the estate; with parents but no children, in half. With neither, the spouse inherits everything, ahead of siblings, unless legally or de facto separated. An unmarried partner does not inherit without a will.

The declaration of heirs

The document that states who the heirs are is made before a notary, without a judge. It usually requires the death certificate, the certificate of last wills, proof of family relationship, the heirs' ID or NIE and two witnesses who know the family. Then the inheritance continues as usual: inventory, taxes, distribution and deeds.

Taxes

The deadlines are the same (6 months for inheritance tax). How much each heir pays depends on the region where the deceased lived. In the Valencia region, for example, children, grandchildren, parents and spouses get a 99% tax relief; siblings, nephews, nieces, uncles and aunts get 25% from 1 June 2026 (50% from June 2027); cousins get none. See the cost of inheriting. If you want to protect someone, making a Spanish will saves a lot of money.

FAQ

Is a court case needed if there is no will?

No. The declaration of heirs is made before a notary when the heirs are relatives. A judge is only involved if there is a dispute.

Does an unmarried partner inherit?

Under the common Civil Code, no: without a will an unmarried partner does not inherit. A will is needed to protect them.