What applies where the seller is a community of heirs?

Where the seller is a community of heirs, every heir must be identified, the succession evidenced and authority to act clarified. Each heir is recorded individually. Where one heir buys out the others, the origin of those equalisation payments must be checked.

Communities of heirs (comunidad de herederos) are common — in German successions, for instance. The review covers:

• Identifying the relevant heirs: every heir taking part in the disposal is identified.
• Evidence of inheritance: a will or declaration of heirs; where the deceased was foreign, a sworn translation and apostille.
• Representation: who may act for the community is evidenced by notarial power of attorney or court appointment.
• Division of the price: how the proceeds are split must be recorded.
• Equalisation payments: where one heir takes over the others' shares, the origin of that money must be checked.
• Tax: inheritance tax must be borne in mind, but not presented as a mandatory precondition of selling.

Legal basis: Código Civil, Art. 657 et seq.; Ley 10/2010, Arts. 3–4

Practical tip: Communities with several heirs living abroad are common. Start collecting documents early — coordinating several heirs often takes weeks.