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A friend of mine has a property in Spain in joint names. His wife died about 9 years ago but he has not informed the authorities of her death. She actually died in the UK so there is no Spanish death certificate. What, if any, are the tax/fine implications of this scenario?
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Four years after the death there is no problem with fines or taxes. However, the situation regarding joint ownership is not the same in Spain as in the UK and the deceased’s half share does not pass automatically to the survivor. Your friend will need to go through the equivalent of probate in Spain so that he can inherit his wife’s share, assuming, of course, that he was the beneficiary of her Will in the UK.
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