Mandatory Procedures After a Death in Spain: Complete Checklist 2026

Introduction

We understand that you are going through one of the most difficult moments of your life. Facing bureaucracy while grieving for a loved one is exhausting, and it is normal to feel overwhelmed by the number of formalities that need to be completed. This guide exists to ease that burden: it offers you a clear, orderly and up-to-date map of all the procedures after a death in Spain, with exact deadlines, required documents and the authorities you need to approach.

The aim is for you to focus on what truly matters -- being with your family -- and refer to this checklist whenever you need to know what the next step is. We have organised each procedure in chronological order, from the first hours to the months that follow, so that you do not have to search across multiple sources.

This article is intended for surviving spouses, adult children, executors and anyone who takes on the responsibility of managing affairs after a death. Whether the deceased had death insurance or not, you will find the information you need here.

If you have not yet taken the first practical steps (contacting the funeral parlour, transfer, initial decisions), we recommend starting with our guide on what to do when a family member dies, which covers the practical and emotional dimensions of the first hours.

Immediate procedures: first 24-48 hours

The most urgent procedures after a death must be completed within the first 24 to 48 hours. The medical death certificate, Civil Registry registration and burial licence are the three essential documents without which the burial or cremation cannot proceed.

Medical death certificate

This is the first document generated after the death. It is issued by the doctor who certifies the death -- this may be the family doctor, the hospital emergency doctor or, if the death occurs at home, the emergency services doctor. There is no cost to the family.

This certificate is needed to begin all other procedures. Without it, the death cannot be registered at the Civil Registry.

Civil Registry registration

The registration must be made at the Civil Registry (Registro Civil) of the place where the death occurred, within 24 hours. In practice, the funeral company usually handles this formality if you authorise them to do so.

Documents required:

• Medical death certificate
• Deceased's national identity card (DNI)
• Family Record Book (Libro de Familia), if available
• DNI of the person making the declaration

Following registration, the death certificate (also called the literal death certificate) is issued, which will be needed for virtually all subsequent procedures. Request several copies: you will need them.

Contact the funeral company or activate death insurance

If the deceased had death insurance (seguro de decesos), contact the insurer as soon as possible. In Spain, around 46% of the population has this type of insurance, which covers all or part of the funeral expenses and, in many cases, includes legal assistance for inheritance procedures.

If there was no death insurance, you will need to contact a funeral company directly to organise the wake, burial or cremation.

Burial or cremation licence

The licence is issued by the Civil Registry once the death has been registered. Without it, the funeral company cannot proceed with the burial or cremation. In most cases, the funeral company manages this document together with the registration.

Procedures in the first week

Once the urgent procedures have been completed, the first week is the time to notify the public bodies and entities with which the deceased had a relationship. These procedures are not as urgent as the previous ones, but it is advisable to carry them out promptly to avoid undue charges, protect the heirs' rights and meet employment obligations.

Notification to the INSS (if the deceased was a pensioner)

If the deceased was receiving a Social Security pension, the death must be reported to the National Social Security Institute (Instituto Nacional de la Seguridad Social, INSS) so that pension payments are suspended. If any monthly payment is received after the death, it must be returned.

This is also the time to enquire about the widow's/widower's pension and other benefits to which family members may be entitled.

Funeral allowance application

The funeral allowance (auxilio por defuncion) is a Social Security benefit of 46.50 EUR, intended to cover a small part of the funeral expenses. Although the amount is symbolic, it is a recognised right. It is applied for at the nearest INSS office, and the deadline is 5 years from the date of death.

Documents required:

• Death certificate
• Applicant's DNI
• Family Record Book or certificate proving family relationship
• Applicant's bank account number

Notification to the employer (employment termination)

If the deceased was in active employment, the employer must be informed of the death. This terminates the employment relationship and gives rise to the final settlement and, where applicable, the death indemnity.

Work leave for family members

The Workers' Statute (Estatuto de los Trabajadores) grants paid leave for the death of a family member:

• 2 calendar days for the death of a spouse, child, parent or other relative up to the second degree of consanguinity or affinity
• 4 calendar days if travel is required

Some collective agreements extend these periods. Check the agreement applicable to your situation.

Notification to banks

Banks freeze the deceased's accounts once they are informed of the death. It is important to report the death as soon as possible to prevent unauthorised transactions. Do not worry: direct debits for basic utilities (electricity, water, gas) are not interrupted immediately, giving you time to arrange the change of account holder.

To unfreeze the accounts later, the heirs will need: death certificate, Certificate of Last Wills, deed of acceptance of inheritance and proof of payment of the Inheritance Tax.

Change of account holder for utilities

It is advisable to begin changing the account holder on electricity, water, gas, telephone and internet contracts. If the deceased was the account holder, these contracts must be transferred to another member of the household or the new property owner.

Between one formality and the next, think about the memory. Procedures have deadlines, but memories do not wait. You can create a digital memorial where you gather photos and the life story of your loved one, a space accessible to the whole family from anywhere. Learn more about digital memorials on Kinmory

Procedures from 15 days onwards

Once 15 days have passed since the death, you can request two essential certificates for managing the inheritance: the Certificate of Last Wills and the Certificate of Death Cover Insurance Contracts. Without them, the inheritance cannot be processed.

Certificate of Last Wills (Certificado de Ultimas Voluntades)

The Certificate of Last Wills is the official document that confirms whether the deceased made a will before a notary and, if so, which notary. Without this certificate, it is impossible to begin the inheritance process, because it is the only way to know whether a will exists and where to find it.

Where to request it: Ministry of Justice (Ministerio de Justicia), through its electronic portal, by post or in person at the Territorial Office (Gerencia Territorial).

Deadline: it cannot be requested until 15 working days have passed since the date of death. This period exists to allow the Central Registry of Last Wills to update its records.

Cost: approximately 3.86 EUR (form 790 fee, Ministry of Justice).

Documents required:

• Application form (790)
• Death certificate (original or certified copy)
• Proof of fee payment

Certificate of Death Cover Insurance Contracts (RCSF)

This certificate indicates whether the deceased had any life insurance, death insurance or accident insurance that includes death cover. It is a document complementary to the Certificate of Last Wills and is requested from the same authority, with the same 15-day waiting period.

Its usefulness is twofold: on one hand, it allows you to find out whether there are outstanding insurance claims; on the other, the information may be relevant for the acceptance of the inheritance.

Inheritance procedures: first 6 months

The management of the inheritance is the most complex block of procedures after a death. The Inheritance Tax (Impuesto de Sucesiones) must be settled within 6 months of the date of death, which sets the calendar for all other inheritance formalities. It is highly advisable to seek legal advice during this phase, especially if there are properties, debts or disagreements among the heirs.

Acceptance or renunciation of the inheritance

Once the Certificate of Last Wills and, where applicable, the will have been obtained, the heirs must decide whether to accept or renounce the inheritance. There are three options:

1. Unconditional acceptance: the heir receives the assets and assumes the deceased's debts. If the debts exceed the assets, the heir is liable with their own estate.
2. Acceptance with benefit of inventory: the heir accepts the inheritance but limits their liability to the value of the inherited assets. This is the most prudent option when not all debts are known.
3. Renunciation: the heir renounces all assets and debts. It is irrevocable.

It is essential to know the deceased's complete financial situation before accepting the inheritance. Request information from the bank about balances, loans and guarantees, and consult a lawyer if you have any doubts.

Inheritance and Gift Tax (Impuesto de Sucesiones y Donaciones)

The Inheritance Tax levies the acquisition of assets by inheritance. Its main characteristics are:

• Settlement deadline: 6 months from the death
• Extension: an additional 6 months may be requested (up to 12 months in total), provided the application is submitted within the first 5 months of the death. The extension carries late-payment interest
• Variation by autonomous community: the differences between communities are very significant. In Madrid, reductions reach practically 100% for direct heirs (spouse and children). In Catalonia, Aragon or Asturias, the tax can be considerably higher
• Obligation to file: even if the resulting amount is zero (due to regional reductions), it is mandatory to file the declaration

Municipal capital gains tax (plusvalia municipal)

The Tax on the Increase in Value of Urban Land (Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana), known as plusvalia municipal, taxes the increase in the value of urban land when a property is transferred by inheritance. The deadline for payment is 6 months from the death, and it is paid at the local council where the property is located.

Following the Constitutional Court ruling of 2021, no capital gains tax is payable if there has been no real increase in value. Consult your local council or tax adviser.

Deed of partition of the inheritance

Once the assets have been inventoried and the distribution agreed among the heirs, the partition is formalised before a notary. All heirs must be in agreement. If there is no agreement, it may be necessary to go through the courts.

Additional procedures

In addition to the main procedures, there are other formalities that should be completed in the weeks or months following the death to close all the deceased's affairs and avoid future problems.

• Cancellation or transfer of vehicles: if the deceased owned a vehicle, you need to arrange the transfer of ownership with the DGT (Direccion General de Trafico) or, if you do not wish to keep it, apply for deregistration. You will need the death certificate, the deed of acceptance of inheritance and proof of Inheritance Tax payment.
• Deceased's income tax return: the heirs are required to file the personal income tax return (IRPF) for the tax year in which the death occurred (during the following year's filing period). If a refund is due, it is shared among the heirs.
• Cancellation of subscriptions and digital services: review the deceased's active subscriptions (streaming platforms, apps, online services) to avoid recurring charges.
• Social media: the main social networks (Facebook, Instagram, Google) offer options to memorialise or delete the deceased's accounts. Each platform has its own procedure.
• Return of the health card: return the deceased's health card to the corresponding health centre.

Among all the bureaucratic formalities, do not forget the most important thing: preserving the memory of your loved one. A digital memorial allows you to gather memories, photos and life stories and share them with the whole family, regardless of distance.

Complete checklist of procedures after a death

Below you will find a summary table of all the mandatory procedures after a death in Spain, organised chronologically. You can use it as a reference throughout the process.

Frequently asked questions

How long do I have to complete all the procedures after a death?

Deadlines vary depending on the procedure. Civil Registry registration must be done within the first 24 hours. The Certificate of Last Wills cannot be requested until 15 days have passed. The Inheritance Tax must be settled within 6 months (extendable to 12). The funeral allowance can be claimed up to 5 years after the death. There is no single general deadline, which is why it is advisable to follow a chronological checklist such as the one in this article.

Do I need a lawyer to manage the procedures after a death?

It is not mandatory for most administrative procedures (Civil Registry registration, INSS notification, changes of account holder). However, it is highly advisable to seek legal advice for managing the inheritance, especially if there are properties, debts, minor heirs or disagreements among the heirs. Many death insurance policies include legal assistance for these procedures.

What is the Certificate of Last Wills and why is it so important?

The Certificate of Last Wills (Certificado de Ultimas Voluntades) is the official document issued by the Ministry of Justice that confirms whether the deceased left a registered will and before which notary it was made. Without this certificate, the inheritance cannot be processed, as it is the only legal way to verify the existence and location of the will. It is requested from 15 days after the death and costs approximately 3.86 EUR.

Can I request an extension for the Inheritance Tax?

Yes. You can request an extension of an additional 6 months (up to 12 months in total), provided you submit the application within the first 5 months of the death. It is important not to let this deadline pass, because once 5 months have elapsed, it is no longer possible to request the extension. The extension carries late-payment interest on the resulting tax amount.

What happens to the deceased's bank accounts?

The bank freezes the accounts once it has official notice of the death. To unfreeze them and access the funds, the heirs must present the death certificate, the Certificate of Last Wills, the deed of acceptance of inheritance and proof of payment of the Inheritance Tax. Until this process is complete, the heirs cannot access the balances, although direct debits for basic utilities are usually maintained temporarily.

Summary

• The procedures after a death in Spain follow a clear chronological order: first 24 hours (medical certificate, Civil Registry, burial licence), first week (INSS, employer, bank, utilities), from 15 days (Last Wills, RCSF) and first 6 months (inheritance, Inheritance Tax, capital gains tax).
• The death certificate is the base document needed for virtually all other procedures. Request several copies.
• The Certificate of Last Wills cannot be requested until 15 days after the death and is essential for processing the inheritance.
• The Inheritance Tax has a 6-month deadline, extendable to 12 if requested before the fifth month. Regional reductions vary enormously between autonomous communities.
• Before accepting an inheritance, investigate the deceased's possible debts. Acceptance with benefit of inventory protects your personal assets.
• Hiring a lawyer is not mandatory for all procedures, but it is highly advisable for managing the inheritance.
• Many death insurance policies cover not only the funeral but also legal assistance for these procedures.

Related articles

• What to do when a family member dies: first steps guide -- Complementary guide focused on the practical and emotional dimensions of the first hours.
• Funeral allowance: how to apply -- Detailed information on the 46.50 EUR Social Security benefit.
• Inheritance Tax in Spain: guide by autonomous community -- Inheritance tax variations by autonomous community.
• Widow's/widower's pension: requirements and application -- How to process the benefit for the surviving spouse.
• Death insurance: what it covers and how to activate it -- Everything about the insurance that nearly half of Spaniards hold.

While you manage the procedures, think about the memory

Creating a digital memorial on Kinmory takes less than 10 minutes. Add photos, videos and the life story of your loved one, and share it with family members anywhere in the world. A permanent space of remembrance, always accessible.

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