Inheritance Tax in Andalusia & Costa del Sol (2026 Guide)

Inheritance Tax in Andalusia (2026): What Property Owners Need to Know

Owning a property in Benalmádena or the Costa del Sol is not only a lifestyle decision, but also a long-term family investment. Understanding how the Spanish Inheritance and Gift Tax (Impuesto de Sucesiones y Donaciones - ISD) works in Andalusia is key to protecting your heirs from unnecessary tax burdens.

1. The 99% Tax Allowance in Andalusia

Andalusia remains one of the most tax-friendly regions in Spain for family inheritances:

• Spouses, descendants (children, grandchildren) and ascendants (parents) in Groups I and II benefit from an exempt minimum of €1,000,000 per heir, plus a 99% tax relief on the quota above that threshold.
• Following European Court of Justice rulings and Spanish Supreme Court jurisprudence, non-residents (both EU and non-EU citizens) can also apply the regional Andalusian allowances when inheriting property located in Andalusia.

2. Key Documents Needed for Inheriting Property in Spain

To transfer ownership of a property in Benalmádena, heirs will typically need:

1. Death Certificate and Certificate of Last Wills (Certificado de Últimas Voluntades).
2. Spanish Will (highly recommended for foreign owners to avoid costly international probate delays) or translated and apostilled foreign will/grant of probate.
3. NIE numbers for all heirs and beneficiaries.
4. Deed of Acceptance of Inheritance (Escritura de Aceptación de Herencia) signed before a Notary.

3. Filing Deadlines

• Inheritance Tax (Form 650) and Municipal Capital Gains (Plusvalía Municipal) must be filed within 6 months from the date of death (an extension of an additional 6 months can be requested within the first 5 months).

Need Personalised Advice in Benalmádena?

At Alros Investments S.L., we have been advising national and international property owners since 1992 on property valuations for inheritance, estate planning, and sales in Benalmádena. Contact our team for a confidential consultation.