More than 300 000 German possess a house or apartment in Spain - mostly around her annual leave to spend a pensioner or to the cold German winters to escape. The purchase of such property is usually simple. It is more complicated in the case of the case: if the owner dies and the estate needs to be regulated.
Exactly how this country also holds the Spanish treasury in the inheritance tax on the hand. "The procedure is not complicated as in Germany, but it often takes longer," says Pilar Sagues lawyer to deal with its office in Berlin-Mitte in German-Spanish specializing in legal cases.
Living the heirs in Germany, they first need a death certificate, the issuing office and a certificate of the competent court. The next step is a letter to the Registro de Ultimas voluntad, a registry for Testament statements, the Ministry of Justice in Madrid is located. "There is the international death certificate from. At the same time, the heir of a certificate request to the authority, which states whether the testator A notarial will made in Spain and if so, what the Notary is the testament, "says lawyer Sagues.
The rightful heir is entitled to the so-called instrument of acceptance of inheritance to sign, either at the Spanish Embassy or at a Spanish notary. But that's not enough of the bureaucracy: To view the document signed on to be future needs of the property owner a tax number for foreigners, the so-called NIE (Número de Identificación de Extranjeros) - either to apply to the Spanish embassy, or listen and marvel at the police station of the district in which the property is located. The application to the Spanish embassy should betimes sure knows Pilar Sagues, possibly because it takes three to six months, until the competent police headquarters in Madrid, the tax number awards.
Are all the papers signed and sealed, may be the heir to the value of his domicile turn. "There are two possibilities: Either it leaves the tax assessment - with the risk that the property is assessed too high. Or you can even propose a value, paying the tax in four years time may lead to the property may again nachzubesteuern, "says lawyer Sagues. Lives of the heritage in Germany, is the state tax office in Madrid for the taxation jurisdiction. Does he have his permanent residence in Spain and the deceased also lived in Spain, he must return to the fiscal authority of the province where the deceased lived.
It remains only the question: What are the Spanish inheritance tax rates? In the EU comparison, they are in any case at the top. Also, the exemptions seem rather puny - in any case if the testator's heirs and not permanently live in Spain. Children and spouse will then receive an allowance of just under 16 000 euro per person. Since the tax rates gradually increase, would be a next of kin for a heritage property with a value of approximately 120 000 euros taxes amounting to 13 000 euros. For more distant relatives such as nieces or nephews decreases the amount of nearly 8 000 euros. Is not the heir to the deceased relative, it can be absolutely no allowance claim - and has yet to be twice as high taxes set. With a land value of EUR 120 000 would need more than 26 000 euros. "In such a case the owner should have to worry if it is not favorable, the house or the apartment early in the third party to sell," advises Pilar Sagues. In the case of a sale are in fact only seven per cent real estate tax due. However, a notary confirmed by evidence that the purchase is actually flowed. Donations are high because of the gifts usually not recommended.
Cheaper, it looks to the heirs, if the deceased permanently lived in Spain. The allowances are then for close relatives at around 120 000 euros, with the property, however, five years may not be resold. The heirs living permanently in Spain, they are subject to the same tax benefits as Spanish citizens. Different regions have very different tax regimes. In the Canary Islands have, for example, the inheritance tax abolished altogether. Und auch die Freibeträge variieren.
Families, the property still want to buy, advises a lawyer to consult Sagues constellation: The first property acquired by the children. Father or mother received a so-called usufructuary rights, for example, life-long right to the apartment for rent. When the parents eventually die, only this usufruct taxed - because the ownership of the property so the children had long since acquired. Where: The older the owner of the usufruct right was, the lower is its value. A pleasant consequence for the heirs: Their tax burden is reduced to a minimum.
