What is the process for children to accept an inheritance?

I understand that under spanish law a child can be a beneficiary of an estate, if this involves a % of a property how do you get around the NIE number. To change deeds after a death we have been told you need a NIE number for each beneficiary, can a child have this number, if not what happens. We had also been told that under spanish law you have to leave your estate to enforced heirs, which are direct siblings in equal share and would not include a grandson, is this correct. (All beneficiaries concerned are british nationals, the property concerned is in Mallorca, which was owned by their father who died in August 2009)

Dear Lisa,

Children can be of course beneficiaries of a Spanish estate and inherit it.

The procedure is basically exactly the same as for an adult, only that they need to be represented by one.

All beneficiaries on accepting and inheriting a Spanish estate need to file and pay Spanish Inheritance tax:

Spanish Inheritance Tax: Advantages of Making a Will in Spain - 3rd September 2009

Estate Transfer to Heirs

In order to do this you need to apply for a NIE Number. In the case of children, an adult holding their legal custody can apply for a NIE number on their behalf.

We run a NIE Number Service should you be interested. We avoid you having to fly over to Spain twice to apply for it saving you hundreds of pounds in the process, not to mention queues at 7 am before a Police Station. In less than two weeks we will have it.

NIE Number Direct.

If you are interested in hiring either or both legal services (NIE Number or Estate Transfer to Heirs), please contact us.

Yours faithfully,
Raymundo LarraÃ*n Nesbitt