In Spain you have six months from the date of death to pay the inheritance tax or present the forms claiming tax exemption.
You can request an extension for a further six months , but you need to request it within the first five months since the date of death , with an indication of certain details in relation to the estate like aprox. value etc.
You have to present the request of the extension at the Agencia Tributaria (national tax office ) if the beneficiary is a non- resident and at the Tax office corresponding to the regional governmen when the beneficiary is a resident. (if Mojacar or Marbella to the Junta de Andalucia who have local offices ) . If some beneficiaries are resident and others non resident you need to present the request to both .
Normally the tax office does not respond to the petition which means it has been granted.
We always recommend copying the petition with the tax office stamp into the deed of acceptance .
