Inheritance lawyer in Seville: benefit from Andalusia's 99% ISD relief

When a family member dies in Seville, the family has six months to administer the estate, settle the Inheritance Tax before the Junta de Andalucía, and submit all required documentation. The process involves the Civil Registry, the Ministry of Justice, the Colegio de Notarios de Andalucía, the Agencia Tributaria de Andalucía, Seville City Council, and the Land Registries. Many families are unaware that Andalusia reformed its succession rules and has applied a 99% relief on Inheritance Tax for direct-line heirs and spouses since 2017, meaning an estate passing between parents and children attracts virtually no tax. However, to benefit from this relief, the formal requirements must be met and the self-assessment must be filed correctly.

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Why BM Consulting

Specialised advice and personal service

At BMC we have specialist inheritance lawyers in Seville who manage the entire process from day one: obtaining the certificate of last wills, a certified copy of the will, the intestate heir declaration where there is no will, the asset inventory and valuation, drafting the partition deed, filing the ISD self-assessment applying the 99% Andalusian relief, settling the municipal capital-gains tax (plusvalía) before Seville City Council, and registering the assets in the Land Registry. Where there is a dispute between heirs, we act in mediation and, where necessary, before the Courts of First Instance in Seville.

  • In Andalusia the ISD relief for direct heirs (Groups I and II) is 99% — an estate passing between parents and children in Seville attracts virtually no tax.

  • The deadline for settling inheritance tax is 6 months from the date of death, extendable by a further 6 months if requested in time.

  • Without a will, the estate is administered through an intestate heir declaration before a notary.

  • Where there are debts, heirs can accept with benefit of inventory or renounce — inheriting only the net assets.

How we work

From first contact to case completion

  1. Initial documentation following the death

    We obtain the death certificate, request the certificate of last wills (certificado de actos de última voluntad) from the Ministry of Justice, and obtain a certified copy of the will from the Colegio Notarial de Andalucía. Where there is no will, we initiate the notarial intestate heir declaration. We advise on all deadlines from the outset to avoid surcharges and interest.

  2. Inventory and valuation of the estate

    We compile the full inventory of all assets: properties in Seville and other provinces, bank accounts, vehicles, corporate shareholdings, life insurance policies, and debts. We value the assets using the criteria of the Agencia Tributaria de Andalucía to maximise the 99% relief and minimise the risk of a valuation challenge.

  3. Partition and distribution of assets

    We draft the partition deed distributing assets among the heirs in accordance with the statutory shares and testamentary legacies. Where there is agreement, the partition is executed as a public deed before a notary in Seville. Where there is no agreement, we initiate the judicial estate-division procedure.

  4. Tax settlement and Land Registry registrations

    We file the ISD self-assessment before the Agencia Tributaria de Andalucía applying the 99% relief for direct-line heirs and the spouse. We settle the municipal capital-gains tax (plusvalía) before Seville City Council and manage the registration of the properties in the Seville Land Registry.

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The problem

When a family member dies in Seville, the family has six months to administer the estate, settle the Inheritance Tax before the Junta de Andalucía, and submit all required documentation. The process involves the Civil Registry, the Ministry of Justice, the Colegio de Notarios de Andalucía, the Agencia Tributaria de Andalucía, Seville City Council, and the Land Registries. Many families are unaware that Andalusia reformed its succession rules and has applied a 99% relief on Inheritance Tax for direct-line heirs and spouses since 2017, meaning an estate passing between parents and children attracts virtually no tax. However, to benefit from this relief, the formal requirements must be met and the self-assessment must be filed correctly.

Our solution

At BMC we have specialist inheritance lawyers in Seville who manage the entire process from day one: obtaining the certificate of last wills, a certified copy of the will, the intestate heir declaration where there is no will, the asset inventory and valuation, drafting the partition deed, filing the ISD self-assessment applying the 99% Andalusian relief, settling the municipal capital-gains tax (plusvalía) before Seville City Council, and registering the assets in the Land Registry. Where there is a dispute between heirs, we act in mediation and, where necessary, before the Courts of First Instance in Seville.

Process

How we do it

1

Initial documentation following the death

We obtain the death certificate, request the certificate of last wills (certificado de actos de última voluntad) from the Ministry of Justice, and obtain a certified copy of the will from the Colegio Notarial de Andalucía. Where there is no will, we initiate the notarial intestate heir declaration. We advise on all deadlines from the outset to avoid surcharges and interest.

2

Inventory and valuation of the estate

We compile the full inventory of all assets: properties in Seville and other provinces, bank accounts, vehicles, corporate shareholdings, life insurance policies, and debts. We value the assets using the criteria of the Agencia Tributaria de Andalucía to maximise the 99% relief and minimise the risk of a valuation challenge.

3

Partition and distribution of assets

We draft the partition deed distributing assets among the heirs in accordance with the statutory shares and testamentary legacies. Where there is agreement, the partition is executed as a public deed before a notary in Seville. Where there is no agreement, we initiate the judicial estate-division procedure.

4

Tax settlement and Land Registry registrations

We file the ISD self-assessment before the Agencia Tributaria de Andalucía applying the 99% relief for direct-line heirs and the spouse. We settle the municipal capital-gains tax (plusvalía) before Seville City Council and manage the registration of the properties in the Seville Land Registry.

99%
ISD relief in Andalusia for direct heirs
6 months
Deadline to settle inheritance tax
Groups I and II
Groups benefiting from the Andalusian relief

My father left us a house in Triana and some bank accounts. There were two of us as heirs and we knew nothing about the process. BMC explained that in Andalusia there is almost no inheritance tax between parents and children, handled all the paperwork, and within three months the estate was resolved. The tax bill was very small thanks to the relief.

Rocío Castellano Heir and nurse, Seville

Estates in Seville: the 99% relief that few families know about

Since the fiscal reform approved by the Junta de Andalucía in 2017 and consolidated in subsequent years, Andalusia has applied a 99% relief on the Impuesto sobre Sucesiones y Donaciones (Inheritance and Gift Tax) for heirs in Groups I and II: children, parents, spouses, and other ascendants and descendants. This means that an estate in Seville passing between parents and children, regardless of the value of the assets, attracts virtually no ISD. It is one of the most important tax advantages available to a Seville resident, but one that requires knowledge of the formal requirements and strict compliance with the deadlines.

At BMC we are specialist inheritance lawyers in Seville. We manage the entire process from the outset with a comprehensive service that relieves the family of all administrative burdens during a period of bereavement.

How a Seville estate is administered: step by step

An estate in Seville involves coordinated dealings with several authorities within six months of the date of death. The complete process covers:

Phase 1 - Initial documentation: Obtaining the death certificate from the Civil Registry, requesting the certificate of last wills (certificado de actos de última voluntad) from the Ministry of Justice (available online), and obtaining a certified copy of the will from the Colegio Notarial de Andalucía. In Seville, the Colegio Notarial de Andalucía has its main office and manages all wills executed before Andalusian notaries.

Where the deceased left no will, we initiate the intestate heir declaration before a notary. This may be handled before any notary in Spain, though it is typically managed before a notary in the municipality where the deceased was domiciled.

Phase 2 - Inventory and valuation: Compiling the inventory of all the deceased’s assets: properties (title deeds registered at the relevant Seville Land Registry, which has several districts depending on the area), bank accounts and financial assets, vehicles, corporate shareholdings, life insurance policies, and tenancy rights. Valuation must be carried out in accordance with the criteria of the Agencia Tributaria de Andalucía to avoid subsequent valuation challenges.

Phase 3 - Partition deed: The document distributing assets among the heirs in accordance with the statutory shares (one third improvement share plus one third strict statutory share plus one third freely disposable share under common civil law, which applies in Andalusia). Where there are immovable assets, the partition must be executed as a public deed before a notary.

Phase 4 - Tax settlement: Filing the ISD self-assessment before the Agencia Tributaria de Andalucía applying the 99% relief for heirs in Groups I and II. It is essential to submit all required documents and meet the formal requirements precisely so that the relief is recognised without complications.

Phase 5 - Municipal capital-gains tax: Settlement of the tax on the increase in value of urban land (IIVTNU, plusvalía municipal) before Seville City Council for urban properties located in the municipality. Seville City Council applies rates of up to 30% on the assessed gain, although exemptions exist and the calculation may use either the objective or the real-gain method.

Phase 6 - Land Registry registrations: Registering the properties allocated to each heir in the relevant Land Registry (Seville has several registries depending on the area) is the final step. Registration is necessary for the new owner to deal with the property (sell, mortgage, or let it).

Inheritance Tax in Andalusia: the 99% relief in detail

The 99% ISD relief in Andalusia applies to Groups I (descendants under 21) and II (descendants over 21, ascendants, and spouse). To claim the relief correctly, the following conditions must be met:

  • File the self-assessment within six months (or within the approved extension period)
  • Include all assets in the inventory (assets cannot be omitted to artificially reduce the tax base)
  • Correctly declare the relationship between the deceased and each heir

The relief is applied to the gross tax liability, not to the tax base. The process is: calculate the tax applying the rates and multiplying coefficients, then apply the 99% relief to the resulting tax figure. The result is that the tax payable amounts to 1% of what would have been assessed without the relief.

For heirs in Groups III and IV (siblings, uncles/aunts, nieces/nephews, and unrelated persons), the 99% relief does not apply. These heirs are taxed at the full rate, which can be very significant for high-value estates.

Common inheritance disputes in Seville

The disputes that arise in Seville estates have specific patterns that our team knows well:

Properties in the historic centre or Triana: Apartments in Seville’s historic centre, Triana, El Arenal, or the Aljarafe area can have market values far above their cadastral value. When multiple heirs cannot agree on the sale price or on who should keep the property, the situation can become deadlocked for years. The partition action before the Court of First Instance in Seville is the judicial route when no extrajudicial agreement is reached.

Rural assets: Seville is a province with significant agricultural wealth. Estates involving rural holdings, olive groves, vineyards, or cortijos frequently give rise to disputes over asset valuations and the management of assets during the period of joint ownership.

Family businesses: Seville has a diverse business community. Estates that include shareholdings in companies or businesses require a specific valuation and can generate disputes between heirs who wish to continue the business and those who prefer to realise their share.

Estates with hidden debts: Where the deceased had debts unknown to the family (personal loans, guarantees, suretyships), unconditional acceptance can become a serious problem. BMC always recommends a thorough analysis of the liabilities before advising acceptance of the estate.

Estates with non-resident heirs in Seville

Barcelona, Madrid, and the coastal cities are the preferred destinations of foreign residents in Spain, but Seville also has a significant community of foreign residents and Spanish nationals living abroad. Where heirs of an estate with assets in Seville are not resident in Spain, the following must be managed:

  • Fiscal representation before the Agencia Tributaria de Andalucía: Non-resident heirs must appoint a fiscal representative in Spain to fulfil their tax obligations.
  • Apostilled power of attorney: Where non-resident heirs grant power of attorney to a representative in Spain to administer the estate, the power must be apostilled (if the country is a party to the Hague Convention) or legalised, and sworn-translated where required.
  • Coordination with advisers in the country of residence: Non-resident heirs may have tax obligations in their country of residence in respect of assets they inherit in Spain, depending on the applicable double-taxation treaty.

BMC manages estates with non-resident heirs in Seville, including fiscal representation and coordination with lawyers and advisers abroad. We also advise on the interaction with the wealth tax when inherited assets exceed the relevant Andalusian thresholds.

Wills in Seville: planning your estate

The best way to avoid disputes and unnecessary costs in an estate is to plan it during the testator’s lifetime. A well-drafted will executed before a notary in Seville can anticipate the most common disputes and distribute the estate precisely as the testator wishes, within the limits of the law.

At BMC we offer a succession planning service that includes an asset analysis, modelling of succession scenarios (what would happen without a will, if disputes arise, or if there are overseas assets), the design of the most tax-efficient structure, and the preparation of instructions for the notary. Sound succession planning during one’s lifetime can save heirs tens of thousands of euros in tax and disputes.

BMC has representation in Seville. Learn about our Seville office for local assistance.

FAQ

Frequently asked questions

Since the 2017 reform, Andalusia applies a 99% relief on Inheritance Tax for heirs in Groups I and II: descendants under 21 (Group I), descendants over 21, ascendants, and spouse (Group II). In practice, an estate passing between parents and children in Seville attracts virtually no tax, regardless of the value of the inherited assets. This relief makes Andalusia one of the most tax-favourable regions in Spain for inheritance among close family, alongside Madrid.
The deadline for filing the Inheritance Tax self-assessment before the Agencia Tributaria de Andalucía is six months from the date of death. An extension of a further six months may be requested before the original deadline expires. Late filing attracts surcharges of between 5% and 20% depending on the delay, plus interest. There is no statutory deadline for Land Registry registrations, but it is advisable to complete them promptly.
Where the deceased left no will, an intestate heir declaration must be obtained. When the heirs are children, parents, or the spouse, the procedure is handled before a notary (which is faster and less expensive). Once the heirs have been declared, the asset partition and registration process is identical to a testate estate. Intestate succession in Andalusia follows the Spanish Civil Code, as Andalusia has no regional civil law of its own in succession matters.
Heirs have three options: unconditional acceptance (assuming all debts out of personal assets), acceptance with benefit of inventory (liability limited to the value of the inherited assets, with no risk to personal assets), or renunciation of the estate. Acceptance with benefit of inventory is the most prudent option where debts are known or the liabilities are uncertain. Renunciation before a notary is final and irrevocable. BMC advises on the best course of action in each case based on the estate's assets and liabilities.
Yes. Non-residents in Spain are required to settle Inheritance Tax in Spain on assets located on Spanish territory. Where the deceased was resident in Seville, the tax authority is the Agencia Tributaria de Andalucía, and non-resident heirs in Groups I or II may benefit from the 99% relief. BMC manages estates with non-resident heirs in Seville, including fiscal representation and coordination of apostilled notarial documentation.
A will executed abroad is valid in Spain if it meets the formal requirements of the country where it was executed (principle of formal validity). To use it in the Seville estate administration it must be apostilled or legalised (depending on whether the country is a party to the Hague Convention) and, if in another language, translated by a sworn translator into Spanish. The Spanish General Register of Last Wills only records wills executed before a Spanish notary, so a negative certificate of last wills does not rule out the existence of a valid foreign will.
The cost depends on the complexity of the estate: number of assets, type of assets (properties, bank accounts, shareholdings), number of heirs, disputes, and international elements. For uncontested estates in Seville, BMC provides a fixed-fee quote following a free initial consultation. The initial consultation is free of charge and without obligation.

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Frequently asked questions

Questions about Inheritance Lawyer in Seville 2026

Since the 2017 reform, Andalusia applies a 99% relief on Inheritance Tax for heirs in Groups I and II: descendants under 21 (Group I), descendants over 21, ascendants, and spouse (Group II). In practice, an estate passing between parents and children in Seville attracts virtually no tax, regardless of the value of the inherited assets. This relief makes Andalusia one of the most tax-favourable regions in Spain for inheritance among close family, alongside Madrid.
The deadline for filing the Inheritance Tax self-assessment before the Agencia Tributaria de Andalucía is six months from the date of death. An extension of a further six months may be requested before the original deadline expires. Late filing attracts surcharges of between 5% and 20% depending on the delay, plus interest. There is no statutory deadline for Land Registry registrations, but it is advisable to complete them promptly.
Where the deceased left no will, an intestate heir declaration must be obtained. When the heirs are children, parents, or the spouse, the procedure is handled before a notary (which is faster and less expensive). Once the heirs have been declared, the asset partition and registration process is identical to a testate estate. Intestate succession in Andalusia follows the Spanish Civil Code, as Andalusia has no regional civil law of its own in succession matters.
Heirs have three options: unconditional acceptance (assuming all debts out of personal assets), acceptance with benefit of inventory (liability limited to the value of the inherited assets, with no risk to personal assets), or renunciation of the estate. Acceptance with benefit of inventory is the most prudent option where debts are known or the liabilities are uncertain. Renunciation before a notary is final and irrevocable. BMC advises on the best course of action in each case based on the estate's assets and liabilities.
Yes. Non-residents in Spain are required to settle Inheritance Tax in Spain on assets located on Spanish territory. Where the deceased was resident in Seville, the tax authority is the Agencia Tributaria de Andalucía, and non-resident heirs in Groups I or II may benefit from the 99% relief. BMC manages estates with non-resident heirs in Seville, including fiscal representation and coordination of apostilled notarial documentation.
A will executed abroad is valid in Spain if it meets the formal requirements of the country where it was executed (principle of formal validity). To use it in the Seville estate administration it must be apostilled or legalised (depending on whether the country is a party to the Hague Convention) and, if in another language, translated by a sworn translator into Spanish. The Spanish General Register of Last Wills only records wills executed before a Spanish notary, so a negative certificate of last wills does not rule out the existence of a valid foreign will.
The cost depends on the complexity of the estate: number of assets, type of assets (properties, bank accounts, shareholdings), number of heirs, disputes, and international elements. For uncontested estates in Seville, BMC provides a fixed-fee quote following a free initial consultation. The initial consultation is free of charge and without obligation.
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