par Gabriella Trussler | Fév 18, 2021 | Sin categoría
The general rule is that for any official document issued in a foreign country to be valid and recognised in another, the document will need to legalised, or in the case of countries party to the Apostille Convention apostilled.
Exemption within the EU
As part of the EU’s administrative cooperation EU Regulation 2016/1191 came into effect on the 16th February 2019, simplifying the circulation of public documents between EU member States, and it applies to:
- Administrative documents (such as certificates)
- Notarial acts
- Consular documents
Said Regulation establishes an exemption from the Apostille, between EU member States, for these documents when they relate to the following subject matters:
- A person being alive
- Marriage (including capacity to marry and marriage status)
- Legal separation or marriage annulment
- Registered partnership (including capacity to enter into a registered partnership and registered partnership status)
- Dissolution of a registered partnership, legal separation or annulment or a registered partnership
- Domicile and/or residence
- Absence of a criminal record
- Right to vote and stand as a candidate in municipal/EU Parliament elections
Furthermore, the Regulation also establishes an exemption from translations, under certain conditions. This means that if the original document is not issued in a multilingual format, you will be able to request a Multilingual Standard Form from the issuing authority, which saves on translation costs.
What about the UK?
The UK was of course an EU member State at the time that the Regulation was passed, but some people may be wondering if this exemption continues to apply to documents issued by UK authorities after Brexit.
Said Regulation was applicable in the UK immediately before the implementation period completion day (31st December 2020), which means that, in accordance with Section 3 of the European Union Withdrawal Act 2018 and Section 25 of the European Union Withdrawal Agreement Act 2020, the Regulation forms part of “retained EU law” and continues to apply after the 31st December 2020, until further notice.
Gabriella Mary Trussler Rowland
4408 Ilustre Colegio de Abogados de Almería
par Gabriella Trussler | Oct 8, 2018 | Inheritance
Due to the increasing amount of foreign retirees choosing it as their retirement destination, international inheritances and the issues they present have become much more common in Spain.
By international inheritances we mean any inheritance with an international dynamic (e.g. the deceased is a foreign national, a foreign law applies to the inheritance, etc.). Here are just a few of the complications that can arise.
- Locating last will and testament.
When the deceased is a foreign national, the likelihood that the last will and testament was made abroad is obviously higher. Although within Spain we have an extremely effective system for the registry of wills, this is not often the case in other countries. In the event that the last will and testament has been made in Spain, any notary is able to request information from the Spanish Registry of Wills to ascertain where and when the last will was made and obtain a copy. However, if the last will was made abroad this will need to be obtained, and this can become very difficult if there is no national registry of wills.
- Legalisation and translation of foreign documents.
Whenever there is an international dynamic to inheritance, some form of foreign documentation has to be submitted
(e.g. death, birth and marriage certificates, certificate of foreign law, etc.). All foreign documentation will have to legalised/apostilled, depending on its origin, unless it is an exception as regulated by an international convention. Furthermore, unless the notary dealing with the inheritance has sufficient knowledge of the language of the document, or it is a multilingual document, sworn translation will be needed.
- Determining the law which applies to the inheritance.
Clauses within Spanish wills electing the law that will apply to the inheritance have become more commonplace, but when such a clause does not exist a determination will need to be made of the applicable law, according to Spanish and EU law, based on the residence of the deceased. This could create limitations for the inheritance if the applicable law establishes forced heirship, as such heirs will have to inherit a certain legal minimum by law.
- Certification of foreign Inheritance Law.
In the event that a foreign law does apply to the inheritance, unless the notary is sufficiently aware of the domestic inheritance legislation, a certification of said law will need to be obtained from the appropriate authority of the foreign country. Once again, legalisation/apostille and sworn translation may be needed depending on the circumstances.
- Locating inheritors abroad.
Another obvious complication of an international inheritance, is the existence of inheritors who are resident outside of Spain. This only creates a difficulty when they are unable to be contacted due to lack of information, in which case they will need to be located through the appropriate authorities for the inheritance to proceed.
- POA for inheritors.
In the case of inheritors who are resident abroad, a power of attorney is often granted for a third party to deal with matters relating to the Spanish inheritance on their behalf. However, some people may not be aware that the only form of power of attorney acceptable in Spain is a notarised one. This means that the inheritor either has to grant the power of attorney before a Spanish notary, or they will need to grant it before a notary public in their country of origin, which will then need to be legalised/apostilled and translated, depending on the Spanish notary’s knowledge of the language.
- NIE for all inheritors.
All inheritors, foreign or otherwise, must have a Spanish id number, which means that all foreign inheritors must obtain an NIE (Foreigner Identification Number). This is for tax purposes and the avoidance of money laundering, as the NIE becomes the inheritor’s tax number without which they will be unable to inherit, submit Inheritance Tax return or have any real-estate registered to their name.
- Locating assets and liabilities of the estate.
In the event of a Spanish inheritance of a foreign national there are often assets abroad. This can become complicated if the inheritors are unaware of the existence of such assets. As regards locating debts and liabilities of the deceased, this is always difficult in and out of Spain, as there are no centralised records in these cases.
- Co-ownership of property among inheritors.
What many, who are unaware of the Spanish inheritance system, do not appreciate is that Spanish wills very rarely assign an executor, as it is not a common role in Spain due to the necessary execution by notary public. This means that in such cases there are no means by which part or the whole estate is liquidated before each inheritor acquires their share. Therefore, in the case of real-estate, it can lead to a situation where a property is co-owned by several inheritors, the obvious implication of which is that the property will not be able to be subsequently sold without the agreement of all parties.
- Inheritance Tax jurisdiction.
The residence of the deceased and the inheritors will determine whether jurisdiction over Inheritance Tax lies with the appropriate regional tax authority or the central tax authority.
These and other complications are why it is very important in these cases to seek appropriate legal advice from professionals who specialize in such international cases. The inheritance process in Spain is not as straight-forward as in other jurisdictions, and without the correct guidance can be unnecessarily complicated and delayed.
Gabriella Mary Trussler Rowland
4408 Ilustre Colegio de Abogados de Almería