Modelo 210 for heirs of a Spanish property?

The tax obligation generally passes to the heirs — pro rata from the date of transfer of ownership. Heirs are as a rule also liable for the deceased's outstanding Modelo 210 declarations within the four-year statute of limitations. If the deceased failed to file for the last three tax years, the heirs must generally submit those returns — with the corresponding surcharges (Article 27 LGT). From the date of inheritance, the heirs' own Modelo 210 obligation begins. The pro-rata calculation runs from the date of transfer of ownership, which generally follows the entry in the Catastro. Spanish inheritance tax (Impuesto sobre Sucesiones y Donaciones) is a separate matter with its own forms and deadlines (generally six months from the date of death, extendable). The IRNR obligation exists independently and concerns the ongoing taxation of the property. In inheritance cases, an Asesor Fiscal is generally advisable to assess the overall situation: the deceased's outstanding declarations, inheritance tax, the heirs' new IRNR obligation, and any changes in the tax rate if the heirs are tax-resident in a different country from the deceased.