Inheritance Tax in Marbella: Andalusia's 99% relief and how it protects non-residents too

Marbella has one of the most internationally diverse real estate markets in Spain. Families from the United Kingdom, Germany, Scandinavia, the Middle East, and the Americas own villas, apartments, and estates on the Costa del Sol, and when a property owner dies, their heirs — frequently non-resident abroad — face an unfamiliar Spanish succession process with a six-month filing deadline, an obligation to obtain a NIE (Numero de Identificacion de Extranjero), the need to value properties using the cadastral reference value, and the requirement to manage all documentation before the Andalusian tax authority. For years, non-residents inheriting assets in Andalusia could not access the regional reliefs and were taxed under the far more burdensome state rules. That injustice was corrected by the CJEU ruling in case C-127/12, European Commission v Spain (2014), and definitively extended to all non-residents — including non-EU citizens — by Ley 11/2021 on measures to prevent and combat tax fraud. Today, a British family inheriting a villa in Marbella can apply Andalusia's 99% relief on exactly the same basis as a local resident. The process is, however, technically demanding: evidencing kinship with apostilled foreign documents, valuing the property, dealing with municipal capital gains tax (plusvalía municipal), coordinating the Land Registry, and filing everything with ATRIAN on time without errors that trigger surcharges or audits.

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Why BM Consulting

Specialised advice and personal service

BMC provides end-to-end management of the Impuesto de Sucesiones (ISD) in Marbella and across the Costa del Sol, for both residents and non-residents: we apply the Junta de Andalucia's 99% relief for Groups I and II, manage the non-resident procedure before ATRIAN, obtain the NIE for foreign heirs, value properties under Ley 11/2021 (and challenge the cadastral reference value where appropriate), coordinate the plusvalía municipal, and ensure filing within the six-month legal deadline. Our Marbella office allows direct engagement with the Land Registry and local authorities. Initial consultation is free of charge.

  • Andalusia applies a 99% relief on ISD for direct heirs (Groups I and II) on bases up to 1M euros per heir — a Marbella villa worth 800,000 euros attracts a near-symbolic liability.

  • Since Ley 11/2021, non-residents (including British, American, and non-EU citizens) can apply Andalusia's 99% relief on the same basis as a local resident.

  • Deadline

    6 months from date of death with ATRIAN; extension of a further 6 months available if requested before the fifth month.

  • Foreign heirs need a NIE before filing the self-assessment and registering assets at the Land Registry.

How we work

From first contact to case completion

  1. Inventory, valuation, and documentation

    We prepare a comprehensive inventory of all assets in the Spanish estate (properties on the Costa del Sol, accounts at Spanish banks, vehicles, company shares, life insurance policies). We value the properties under Ley 11/2021 (cadastral reference value as the minimum floor) and assess whether it is appropriate to challenge that value when the real market value is lower. For non-resident heirs, we manage the NIE application and the apostille of kinship documents issued abroad (death certificate, will or grant of probate, identity documents).

  2. Application of the 99% relief and Andalusian reductions

    We identify and apply all available reliefs and reductions: the regional reduction on the taxable base of up to 1,000,000 euros per heir (Groups I and II) and the 99% relief on the resulting gross liability, with no cap on the relief (Ley 5/2021 of the Junta de Andalucia), the family business or company shares reduction (95%, article 20.6 LISD), the reduction for the deceased's primary residence (up to 95%, capped at 123,000 euros per heir), and the kinship and disability reliefs. For non-residents, we evidence entitlement to the Andalusian rules under Ley 11/2021.

  3. Filing with the Agencia Tributaria Andaluza (ATRIAN) on time

    We prepare and file the ISD self-assessment with ATRIAN within the six-month deadline from the date of death. Where the deadline is approaching, we apply for the additional six-month extension before the fifth month. We act as fiscal representatives of non-resident heirs before ATRIAN and manage any review, audit, or provisional assessment that may arise during the procedure.

  4. Municipal capital gains tax, Land Registry registration, and post-estate planning

    We coordinate the settlement of the Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana (IIVTNU, or plusvalía municipal) with the Marbella Town Hall, which is mandatory for urban real property passing by inheritance. Once the ISD has been settled, we handle the registration of the properties in the heirs' names at the Land Registry and draw up an estate management plan: whether to sell or let, the income tax (IRPF or IRNR) implications of any future disposal, and planning for future successions.

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The problem

Marbella has one of the most internationally diverse real estate markets in Spain. Families from the United Kingdom, Germany, Scandinavia, the Middle East, and the Americas own villas, apartments, and estates on the Costa del Sol, and when a property owner dies, their heirs — frequently non-resident abroad — face an unfamiliar Spanish succession process with a six-month filing deadline, an obligation to obtain a NIE (Numero de Identificacion de Extranjero), the need to value properties using the cadastral reference value, and the requirement to manage all documentation before the Andalusian tax authority. For years, non-residents inheriting assets in Andalusia could not access the regional reliefs and were taxed under the far more burdensome state rules. That injustice was corrected by the CJEU ruling in case C-127/12, European Commission v Spain (2014), and definitively extended to all non-residents — including non-EU citizens — by Ley 11/2021 on measures to prevent and combat tax fraud. Today, a British family inheriting a villa in Marbella can apply Andalusia's 99% relief on exactly the same basis as a local resident. The process is, however, technically demanding: evidencing kinship with apostilled foreign documents, valuing the property, dealing with municipal capital gains tax (plusvalía municipal), coordinating the Land Registry, and filing everything with ATRIAN on time without errors that trigger surcharges or audits.

Our solution

BMC provides end-to-end management of the Impuesto de Sucesiones (ISD) in Marbella and across the Costa del Sol, for both residents and non-residents: we apply the Junta de Andalucia's 99% relief for Groups I and II, manage the non-resident procedure before ATRIAN, obtain the NIE for foreign heirs, value properties under Ley 11/2021 (and challenge the cadastral reference value where appropriate), coordinate the plusvalía municipal, and ensure filing within the six-month legal deadline. Our Marbella office allows direct engagement with the Land Registry and local authorities. Initial consultation is free of charge.

Process

How we do it

1

Inventory, valuation, and documentation

We prepare a comprehensive inventory of all assets in the Spanish estate (properties on the Costa del Sol, accounts at Spanish banks, vehicles, company shares, life insurance policies). We value the properties under Ley 11/2021 (cadastral reference value as the minimum floor) and assess whether it is appropriate to challenge that value when the real market value is lower. For non-resident heirs, we manage the NIE application and the apostille of kinship documents issued abroad (death certificate, will or grant of probate, identity documents).

2

Application of the 99% relief and Andalusian reductions

We identify and apply all available reliefs and reductions: the regional reduction on the taxable base of up to 1,000,000 euros per heir (Groups I and II) and the 99% relief on the resulting gross liability, with no cap on the relief (Ley 5/2021 of the Junta de Andalucia), the family business or company shares reduction (95%, article 20.6 LISD), the reduction for the deceased's primary residence (up to 95%, capped at 123,000 euros per heir), and the kinship and disability reliefs. For non-residents, we evidence entitlement to the Andalusian rules under Ley 11/2021.

3

Filing with the Agencia Tributaria Andaluza (ATRIAN) on time

We prepare and file the ISD self-assessment with ATRIAN within the six-month deadline from the date of death. Where the deadline is approaching, we apply for the additional six-month extension before the fifth month. We act as fiscal representatives of non-resident heirs before ATRIAN and manage any review, audit, or provisional assessment that may arise during the procedure.

4

Municipal capital gains tax, Land Registry registration, and post-estate planning

We coordinate the settlement of the Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana (IIVTNU, or plusvalía municipal) with the Marbella Town Hall, which is mandatory for urban real property passing by inheritance. Once the ISD has been settled, we handle the registration of the properties in the heirs' names at the Land Registry and draw up an estate management plan: whether to sell or let, the income tax (IRPF or IRNR) implications of any future disposal, and planning for future successions.

99%
Andalusia ISD relief for direct heirs (up to 1M euros/heir)
6 months
Maximum filing deadline with ATRIAN from date of death
Groups I and II
Non-residents (EU and non-EU) can apply Andalusian rules since Ley 11/2021

My father passed away in 2024 leaving a villa in Nueva Andalucia to my two siblings and me. We are British citizens and had never had anything to do with the Spanish tax system. BMC managed everything for us from Marbella: the NIEs, the property valuation, the apostilles on the UK documents, the self-assessment with ATRIAN, and the plusvalía municipal. They applied the 99% relief and we paid only a symbolic fraction of what we had expected. Without them we would have missed the deadline and paid far more.

James Whitfield Heir, London / Marbella

Inheritance Tax in Marbella: the Costa del Sol and the most favourable regime for international heirs

Marbella and the Costa del Sol have one of the highest concentrations of real property held by non-residents in the whole of Spain. Owners from the United Kingdom, Germany, Scandinavia, the Netherlands, Belgium, Russia, the Gulf states, and the Americas hold villas, apartments, and properties in municipalities including Marbella, Estepona, Benahavis, Mijas, Manilva, and Nerja. When one of these owners dies, their heirs — frequently also non-resident — face an unfamiliar Spanish succession process.

The good news is that Andalusia offers one of the most favourable Impuesto sobre Sucesiones y Donaciones (ISD) regimes in Spain, with a 99% relief for direct heirs (children, spouse, parents), and since 2021 that benefit is accessible to all non-residents, including non-EU citizens. BMC has an office in Marbella and is the advisory firm of choice for estate management involving Costa del Sol properties, for both Spanish families and international heirs.

Why non-residents can apply the 99% relief in Andalusia

For many years, non-residents in Spain who inherited real property in Andalusia were excluded from regional reliefs and had to pay tax under the state ISD rules, which are significantly more burdensome. This discrimination was declared contrary to EU law by the Court of Justice of the European Union in its ruling of 3 September 2014 (case C-127/12, Commission v Spain), which obliged Spain to extend regional reliefs to EU and EEA residents.

Ley 11/2021 on measures to prevent and combat tax fraud went further and extended this principle to all non-residents, including nationals of third countries (United Kingdom post-Brexit, United States, Canada, Gulf states, etc.). Since Ley 11/2021, the rule is clear: where the deceased was not resident in Spain but held real property in an autonomous community, the heirs — resident or non-resident in Spain — apply that community’s rules. For assets in Marbella, that means Andalusian rules and the 99% relief.

This reform has an enormous impact for international property owners on the Costa del Sol. A British, German, or Scandinavian family inheriting a villa in Marbella valued at 900,000 euros can apply the 99% relief on exactly the same basis as an Andalusian family, paying a residual effective liability.

How Andalusia’s 99% relief works in Marbella

Andalusia’s 99% Impuesto sobre Sucesiones y Donaciones relief was established by Ley 5/2021 of the Junta de Andalucia and applies to the gross ISD liability for heirs in Groups I and II:

  • Group I: Descendants and adopted children under 21 years of age.
  • Group II: Descendants and adopted children over 21 years of age, registered spouse or civil partner, ascendants and adoptive parents.

Andalusia applies a reduction on the taxable base of up to one million euros per heir (Groups I and II); the 99% relief is then applied to the resulting gross liability, with no cap on the amount of the relief. In the Marbella market, where many properties are valued in excess of one million euros, planning the distribution of the estate among the heirs can be relevant to minimising the tax on the portion that exceeds that figure.

For Groups III and IV (siblings, aunts and uncles, nephews and nieces, and those without a kinship relationship), the relief does not apply, and the ISD can generate significant liabilities. In these cases, advance planning through a will, lifetime gifts, or corporate structures is especially important.

The succession process in Marbella for non-residents: step by step

Managing an estate with properties in Marbella on behalf of non-resident heirs involves a sequence of procedures that BMC handles from start to finish:

1. Initial documentation: Heirs must provide the death certificate, the certificate from the General Register of Last Wills (which confirms whether a will exists in Spain) and, if there is no Spanish will, documentation evidencing heir status under the applicable law. Documents issued abroad must be apostilled under the Hague Convention and, if in another language, translated by a sworn translator.

2. Obtaining the NIE: Foreign heirs who do not have a Numero de Identificacion de Extranjero (NIE, the Spanish fiscal identification number for non-nationals) must obtain one before filing the self-assessment. BMC manages NIE applications both at Costa del Sol offices and through the Spanish consulate in the heir’s country of residence.

3. Property valuation: Since Ley 11/2021, properties must be declared at the cadastral reference value (valor de referencia catastral) as the minimum floor. In the high-end Marbella real estate market — with properties in developments such as La Zagaleta, Sierra Blanca, Guadalmina, or Hacienda Las Chapas — cadastral reference values can differ significantly from market values. BMC assesses in each case whether challenging the reference value is appropriate and, where it is, manages the Catastro procedure.

4. Filing with ATRIAN: The ISD self-assessment is filed with the Agencia Tributaria Andaluza. The deadline is six months from the date of death. BMC files electronically on behalf of the heirs and manages any subsequent audit.

5. Plusvalía municipal: Each urban property passing by inheritance triggers the obligation to settle the plusvalía municipal with the relevant Town Hall (Marbella, Estepona, Benahavis, etc.) within six months of the date of death.

6. Land Registry registration: Once the ISD and plusvalía municipal have been settled, the properties must be registered in the heirs’ names by means of a deed of acceptance and partition of estate executed before a Spanish notary.

Inheriting high-value villas and Costa del Sol properties

The Marbella and Costa del Sol real estate market has unique characteristics that affect ISD management. Premium-segment properties — villas in La Zagaleta, penthouses in Puerto Banus, residences in Sierra Blanca, or country estates in the Serrania de Ronda — may have very different cadastral and market valuations. This is particularly relevant since Ley 11/2021 established the cadastral reference value as the minimum taxable base.

For luxury properties, the cadastral reference value may be below the real market value, generating a taxable base lower than the subsequent sale price. The opposite can also occur in areas where the reference value is overestimated or for properties with particular conditions. BMC analyses each property individually, compares the reference value with the evidenced market value, and recommends the most appropriate valuation strategy.

The interaction between the value declared for ISD purposes and the future capital gain for income tax (IRPF) or Non-Resident Income Tax (IRNR, for non-residents) is another relevant factor: the value at which the property is declared in the estate becomes the acquisition value for the purposes of any future sale. An appropriate ISD valuation can minimise the future taxable gain.

Plusvalía municipal in Marbella: interaction with the estate

The Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana (IIVTNU, or plusvalía municipal) taxes the increase in the value of urban land since the last transfer. In estates, it is the heirs who are obliged to settle it with the relevant Town Hall (Marbella or the relevant municipality) within six months of the date of death.

Since the Constitutional Court ruling of October 2021 (STC 182/2021) and Royal Decree-Law 26/2021 implementing it, the tax is only due where there has been a real increase in land value. For properties acquired many years ago on the Costa del Sol, where land has appreciated significantly, the plusvalía municipal can be a material cost. BMC calculates the plusvalía in advance and advises on the most favourable calculation method (objective or real), selecting the one that generates the lower liability for the heir.

Preventive planning: avoiding problems when inheriting property in Marbella

For property owners in Marbella who wish to minimise the fiscal cost and administrative complexity of the succession process for their heirs, advance planning is far more efficient than managing the estate without prior preparation. BMC advises international property owners on:

  • Spanish will: Executing a will before a Spanish notary that specifically addresses the assets located in Spain, using where possible the option under EU Succession Regulation 650/2012 to elect the law of the testator’s country of residence or nationality.
  • Ownership structure: In some cases, holding real property through a company (Spanish or foreign) can simplify the succession, though this analysis requires weighing ISD against Transfer Tax (ITP), Corporate Tax (Impuesto sobre Sociedades), and Controlled Foreign Company rules.
  • Lifetime gifts: Andalusia’s 99% relief has also applied to gifts between direct heirs since 2022, though lifetime gifts can generate a capital gain for the donor that must be analysed before a decision is made.
  • Life insurance: Life insurance policies with designated beneficiaries do not form part of the estate and have their own ISD reduction. Their use can optimise the transfer of assets.

BMC has an office in Marbella. Visit our Marbella office.

What comes next

Succession planningGet ahead of inheritance tax with proactive planning: gifts with usufruct, life insurance, and gradual transfer structures.Family Office: wealth governanceFor families with significant wealth, the family office provides the family protocol, wealth council, and governance structure that ensure continuity.
FAQ

Frequently asked questions

In Andalusia — which includes Marbella and the entire Costa del Sol — heirs in Groups I and II (children, spouse, parents) benefit from a 99% relief on the ISD liability for net taxable bases up to one million euros per heir. In practice, a child inheriting a Marbella villa valued at 800,000 euros pays a symbolic effective liability, 99% lower than the amount that would otherwise apply. The one million euro figure is the cap on the taxable base reduction per heir; the 99% relief is then applied to the resulting gross liability, with no further cap on the relief itself.
Yes. Since Ley 11/2021 on measures to prevent and combat tax fraud, all non-residents — including non-EU citizens such as British, American, and Gulf nationals — can apply the rules of the autonomous community where the inherited real property is situated. This means that a British, German, or American family inheriting a property in Marbella can apply exactly the same 99% relief as an Andalusian resident. This equal-treatment rule was first established as mandatory for EU residents by the CJEU in 2014 (case C-127/12, Commission v Spain, and subsequent case law) and extended to all non-residents by Ley 11/2021.
The deadline is six months from the date of death, regardless of whether the heirs are resident or non-resident in Spain. A further six-month extension can be requested, but the application must be submitted before five months have elapsed since the date of death. If the deadline passes without a filing, surcharges apply: 1% per month for each month of delay up to 12 months from the deadline, and 15% for delays over 12 months, plus interest. For non-resident heirs unfamiliar with the Spanish tax system, managing the deadline is critical. BMC acts as fiscal representative in Spain and ensures timely filing.
The Numero de Identificacion de Extranjero (NIE) is the fiscal identification number that the Spanish administration assigns to foreign nationals for any tax or registration procedure. Non-resident heirs who do not have a NIE must obtain one before filing the ISD self-assessment and before registering inherited assets at the Land Registry. The NIE can be obtained in Spain (at a Police Station or Immigration Office) or at the Spanish consulate in the heir's country of residence. BMC manages NIE applications for foreign heirs of its Marbella clients, coordinating both the in-person process on the Costa del Sol and the consular procedure.
When an urban property in Marbella is inherited (including villas, apartments, parking spaces, or commercial premises), in addition to the ISD the heirs must settle the Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana (IIVTNU, or plusvalía municipal) with the Marbella Town Hall. This tax applies to the increase in value of urban land since the last transfer. Since the Constitutional Court ruling of 2021 and the subsequent legislation, a taxable base only exists where there has been a real increase in land value; if the land value has not risen since the original acquisition, the tax may be zero. BMC coordinates the plusvalía municipal as part of the integrated estate management service.
When the deceased held properties in several Costa del Sol municipalities (for example, a villa in Marbella and an apartment in Estepona or Benahavis), the ISD is filed once with ATRIAN in Andalusia (not separately in each municipality), as the competent authority is the autonomous community of the deceased's residence or, for non-residents, the community where the assets are located. However, the plusvalía municipal must be settled with the Town Hall of each municipality where each property is located. BMC coordinates the procedures before each local authority, which on the Costa del Sol may include the town halls of Marbella, Estepona, Benahavis, Ojen, Istan, or Mijas.
Wealth Tax is not payable on the act of inheriting — that is what ISD covers. However, once the heirs become owners, if their net worth exceeds 700,000 euros (the exemption threshold in Andalusia) they will be subject to Wealth Tax if they are tax-resident in Spain. For non-residents in Spain, Wealth Tax applies only to assets located in Spain. The Junta de Andalucia currently applies a 100% relief on Wealth Tax for Andalusia residents, though the state Solidarity Tax on Large Fortunes acts as a minimum floor for net wealth over 3 million euros.
Yes. When the deceased had a will drawn up outside Spain (for example, in the United Kingdom, Germany, the Netherlands, or the United States), that will can be recognised in Spain provided it meets the requirements of the EU Succession Regulation (EU 650/2012) for EU countries, or the applicable private international law rules for third countries. In all cases, the foreign will must be apostilled under the Hague Convention and, if in another language, translated by a sworn translator. BMC coordinates with local firms in the country of origin where necessary and manages the entire document validation process to ensure the Spanish estate administration is complete and causes no delays.

Related services

Inheritance Tax Andalucia Beckham Law Marbella
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Frequently asked questions

Questions about Inheritance Tax in Marbella 2026: guide for residents and non-residents with Costa del Sol property

In Andalusia — which includes Marbella and the entire Costa del Sol — heirs in Groups I and II (children, spouse, parents) benefit from a 99% relief on the ISD liability for net taxable bases up to one million euros per heir. In practice, a child inheriting a Marbella villa valued at 800,000 euros pays a symbolic effective liability, 99% lower than the amount that would otherwise apply. The one million euro figure is the cap on the taxable base reduction per heir; the 99% relief is then applied to the resulting gross liability, with no further cap on the relief itself.
Yes. Since Ley 11/2021 on measures to prevent and combat tax fraud, all non-residents — including non-EU citizens such as British, American, and Gulf nationals — can apply the rules of the autonomous community where the inherited real property is situated. This means that a British, German, or American family inheriting a property in Marbella can apply exactly the same 99% relief as an Andalusian resident. This equal-treatment rule was first established as mandatory for EU residents by the CJEU in 2014 (case C-127/12, Commission v Spain, and subsequent case law) and extended to all non-residents by Ley 11/2021.
The deadline is six months from the date of death, regardless of whether the heirs are resident or non-resident in Spain. A further six-month extension can be requested, but the application must be submitted before five months have elapsed since the date of death. If the deadline passes without a filing, surcharges apply: 1% per month for each month of delay up to 12 months from the deadline, and 15% for delays over 12 months, plus interest. For non-resident heirs unfamiliar with the Spanish tax system, managing the deadline is critical. BMC acts as fiscal representative in Spain and ensures timely filing.
The Numero de Identificacion de Extranjero (NIE) is the fiscal identification number that the Spanish administration assigns to foreign nationals for any tax or registration procedure. Non-resident heirs who do not have a NIE must obtain one before filing the ISD self-assessment and before registering inherited assets at the Land Registry. The NIE can be obtained in Spain (at a Police Station or Immigration Office) or at the Spanish consulate in the heir's country of residence. BMC manages NIE applications for foreign heirs of its Marbella clients, coordinating both the in-person process on the Costa del Sol and the consular procedure.
When an urban property in Marbella is inherited (including villas, apartments, parking spaces, or commercial premises), in addition to the ISD the heirs must settle the Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana (IIVTNU, or plusvalía municipal) with the Marbella Town Hall. This tax applies to the increase in value of urban land since the last transfer. Since the Constitutional Court ruling of 2021 and the subsequent legislation, a taxable base only exists where there has been a real increase in land value; if the land value has not risen since the original acquisition, the tax may be zero. BMC coordinates the plusvalía municipal as part of the integrated estate management service.
When the deceased held properties in several Costa del Sol municipalities (for example, a villa in Marbella and an apartment in Estepona or Benahavis), the ISD is filed once with ATRIAN in Andalusia (not separately in each municipality), as the competent authority is the autonomous community of the deceased's residence or, for non-residents, the community where the assets are located. However, the plusvalía municipal must be settled with the Town Hall of each municipality where each property is located. BMC coordinates the procedures before each local authority, which on the Costa del Sol may include the town halls of Marbella, Estepona, Benahavis, Ojen, Istan, or Mijas.
Wealth Tax is not payable on the act of inheriting — that is what ISD covers. However, once the heirs become owners, if their net worth exceeds 700,000 euros (the exemption threshold in Andalusia) they will be subject to Wealth Tax if they are tax-resident in Spain. For non-residents in Spain, Wealth Tax applies only to assets located in Spain. The Junta de Andalucia currently applies a 100% relief on Wealth Tax for Andalusia residents, though the state Solidarity Tax on Large Fortunes acts as a minimum floor for net wealth over 3 million euros.
Yes. When the deceased had a will drawn up outside Spain (for example, in the United Kingdom, Germany, the Netherlands, or the United States), that will can be recognised in Spain provided it meets the requirements of the EU Succession Regulation (EU 650/2012) for EU countries, or the applicable private international law rules for third countries. In all cases, the foreign will must be apostilled under the Hague Convention and, if in another language, translated by a sworn translator. BMC coordinates with local firms in the country of origin where necessary and manages the entire document validation process to ensure the Spanish estate administration is complete and causes no delays.
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