A Love Letter: Why Keeping Your Spanish Papers in Order Is the Most Beautiful Gift You Can Give Your Loved Ones

November 1 is a special day. Many of us, living under the warm Spanish sun, let our thoughts wander to Polish cemeteries, remembering those who have passed away. We light a candle, lay flowers, and then return to our daily lives, putting the topic of mortality aside for another year. Sometimes, however, it’s worth bringing this reflection from the cemetery into the living room or kitchen. Talking about what we’ll leave behind isn’t a gloomy obligation or a way to invite bad luck—it’s an expression of care for those we love most.

Life as an expat—whether on the Costa Blanca, the Costa del Sol, or anywhere else in Spain—has its own unique charm, but from a bureaucratic standpoint, it can be doubly complicated. When someone passes away back home, the family there faces difficult procedures. However, when a death occurs abroad, loved ones in Poland must cope not only with grief but also with a language barrier, a foreign legal system, different bureaucratic procedures, and the distance separating them from Spanish government offices.

We don't have to leave our loved ones with a mystery to solve or heartless chaos. All it takes is one quiet afternoon to put together a Spanish-Polish emergency kit.

1. The “Just in Case” Folder (Seguridad y Claridad)

Spanish bureaucracy is based on specific numbers and documents. A friend or relative in Poland wouldn’t be able to guess which bank we have an account with or who we rent our apartment from. Let’s put together a physical folder or a clear document containing:

• Key identification information: a copy of your passport or ID card, your NIE (Número de Identificación de Extranjero) number, Social Security number (Seguridad Social), proof of residence registration—for EU citizens, this is usually the Certificado de Registro de Ciudadano de la Unión (green certificate).
• Assets and Finances: names of Spanish and Polish banks, account numbers, and information about loans, credit cards, or other forms of credit. It’s important to remember that after the account holder’s death, the bank imposes restrictions on access to the account. For individual accounts, the ability to use cards and online banking is blocked, and heirs must present the appropriate documents confirming their right to the inheritance in order to withdraw funds. However, this does not mean that all payments are automatically suspended—certain fees related to maintaining the estate may still be paid. Additional rules apply to joint accounts.
• Real Estate: title deed (Escritura de Compraventa), cadastral reference number (Referencia Catastral), the most recent property tax bill (IBI), and utility contracts (electricity, water, internet).
• Insurance: life insurance, health insurance, home insurance (Seguro de Hogar), and funeral insurance (Seguro de Decesos—extremely popular and helpful in Spain).
• Emergency contacts in Spain: a trusted Polish-speaking property manager, a lawyer (abogado), a certified translator, or a neighbor who has keys to the apartment.

2. Choice of Polish Law in a Spanish Will (Professio Iuris)

Under the EU Succession Regulation (Regulation (EU) No. 650/2012 of the European Parliament and of the Council), the default rule is that the law of the country where the deceased had their habitual residence at the time of death applies to all matters of succession. For a person permanently residing in Spain, this would generally mean that Spanish succession law would apply.

Spanish civil law can differ significantly from Polish civil law. The general Spanish Civil Code includes the so-called “la legítima,” which is the portion of an estate reserved for the closest family members. In the case of children and other descendants, this generally amounts to two-thirds of the estate, which significantly limits the freedom to dispose of assets by will. The spouse, on the other hand, has specific rights to use a portion of the estate (usufructo).

It is worth noting, however, that Spain does not have a single, uniform system of inheritance law. In some autonomous communities—including Catalonia, the Basque Country, Galicia, Navarre, Aragon, and the Balearic Islands—separate civil regulations governing inheritance apply.

• Solution: As Polish citizens, we have the right to make a so-called choice of law (professio iuris) in our will, stipulating that Polish law shall apply to all matters related to the estate. It is worth remembering that Polish law also provides for the institution of the reserved share; therefore, such a choice does not grant complete freedom to deprive one’s closest relatives of their rights to the estate.
• How do you do this? The safest and simplest way is to draw up a will before a Spanish notary (Testamento Notarial), clearly specifying in it that Polish law applies. The notary forwards information about the will’s execution to the Central Register of Last Wills in Madrid (Registro General de Actos de Última Voluntad). The registry does not store the contents of the will, but rather information about its execution and the notary from whom the document can be obtained. After the testator’s death, this allows the next of kin to determine where the last will is located.

The cost of such a will in Spain is usually several dozen euros, and it can significantly simplify the subsequent probate process, reduce the amount of paperwork, and make it easier for loved ones to assert their rights in both Spain and Poland. However, this does not mean that all translations or formalities related to assets located in both countries will automatically be avoided.

3. The tax clock is ticking faster: 6-month deadline

The choice of Polish civil law determines who inherits and what is inherited, but it does not exempt the heirs from Spanish taxes. This is because the EU regulation on succession does not address tax issues.

Assets located in Spain (e.g., a coastal apartment, a car, or a bank account) may be subject to Spanish inheritance tax (Impuesto sobre Sucesiones y Donaciones – ISD). In the case of real estate, a municipal tax on the appreciation of land value (Plusvalía Municipal) may also apply.

• In Spain, heirs generally have 6 months from the date of death to settle the inheritance tax. However, it is possible to request an extension of this deadline for an additional 6 months. The request must be submitted within the first five months following the death. An extension may entail the obligation to pay interest.
• Plusvalía Municipal refers to the increase in the value of municipal land and may be due upon the inheritance of real estate. The deadline for filing the relevant return is generally 6 months from the date of death, with the option to request an extension of up to one year.
• NIE Number: In practice, foreign heirs should make sure to obtain a Spanish NIE identification number well in advance. It is essential for many inheritance-related formalities, particularly for proper tax settlement and for handling matters concerning Spanish assets.

Good news: many autonomous communities (including the Valencian Community and Andalusia) offer very generous tax breaks for immediate family members. In both of these regions, there is, among other things, a 99 percent inheritance tax exemption for immediate family members, including spouses, children, and parents.

It is worth remembering, however, that eligibility for specific regional tax breaks is not determined solely by the location of the residence. The place of residence of the deceased and the heirs, as well as the regulations governing the tax jurisdiction of the relevant autonomous community, are also relevant. Additional rules apply to individuals residing outside of Spain.

Failure to meet deadlines may result in interest charges, additional fees, and tax penalties, although a delay alone does not automatically result in the loss of all tax credits. Clear instructions left for the family allow them to take action without panic or delay.

4. Digital Footprint: Photos, Cloud Storage, and Subscriptions

Life in Spain also means apps, online transfers, and hundreds of memories on your phone. When we pass away, fees for Spanish fiber-optic internet, Netflix, or app subscriptions may continue to be charged to the account until someone reports the account holder’s death and takes the necessary steps to cancel the services.

• Make sure to designate a legacy contact on your smartphone (Apple Legacy Contact / Google Inactive Accounts Manager) or a trusted contact in your password manager.
• Let's make a note of where our valuable digital keepsakes are stored—photos from Spanish beaches, family photo albums, or information about the email address where we receive e-invoices for Spanish utilities.
• It’s also a good idea to prepare a list of recurring payments, subscriptions, and services, along with information on where to report the owner’s death and cancel the contract.

It’s important to remember that access to digital accounts after the owner’s death is governed by the terms of service for each specific service. You shouldn’t simply give your loved ones your passwords for online banking or other financial services—it’s better to tell them where to find the necessary information and how to contact the appropriate institutions.

Leaving things in order isn’t a taboo subject. It’s an act of great maturity, respect, and empathy. Let’s make ourselves some tea, grab a piece of paper, and write down what’s most important. Let our Spanish adventure be a source of nothing but warm memories for our loved ones, rather than a bureaucratic nightmare.

Editor’s Note: The above article is a compilation of best organizational practices and general information; it does not constitute legal or tax advice. Since every financial and family situation is different, and inheritance and tax laws may vary depending on the circumstances and the specific Spanish autonomous community, any legal or estate planning steps should always be discussed with a qualified attorney (abogado) or notary.