1. The death certificate
Issued by the Registro Civil (civil registry). With Cl@ve or a digital certificate you can request it on the Ministry of Justice's online portal (sede electrónica) and, if available, it's issued on the spot; without Cl@ve, it arrives by ordinary post.
2. The certificado de últimas voluntades (certificate of last wills)
It shows whether they made a will and before which notary. Anyone can request it from 15 working days after the death. The fee is €3.86, paid with modelo 790, código 006 (form 790, code 006). Online, with Cl@ve, if the death was after 2 April 2009 and isn't registered at a magistrates' court (juzgado de paz); otherwise, in person or by post, with the full death certificate (certificado literal de defunción).
3. The certificate of insurance with death cover
It shows what life or accident insurance they had and with which company. It's requested the same way as the previous one, with the same fee, and is usually ready within 24 hours. The register keeps the data for five years. It doesn't include pension plans, which aren't insurance.
4. The tax agency: what it knows about their accounts
The tax agency (Agencia Tributaria) doesn't issue a “certificate of a deceased person's accounts”, but it knows the interest and income each bank reported to it. The Banco de España considers this the most reliable way to find out how many accounts they had. By proving you're an heir — with the will or the declaration of heirs and your NIF (tax ID number) — you can book an appointment at an office in the deceased's name, or sign up to the Registro de sucesiones (register of estates) to handle procedures online.
5. CIRBE: what they owed
CIRBE (the Banco de España's credit register) reports free of charge on the loans, credit lines and guarantees they had with banks and lenders. Request it by post or in person with form FDU-031, the death certificate, the certificate of last wills and the will or the declaration of heirs (children only need the libro de familia, the family record book). It replies within ten working days at most. Debts with private individuals don't appear.
6. Each bank: the certificate of holdings
With the death certificate, the certificate of last wills and the will or the declaration of heirs, each bank will give you the certificate of holdings (certificado de posiciones), the last year's transactions and copies of the contracts. They can't charge you for the certificate of holdings. To access the money you'll also need the acceptance and division of the estate, and proof of the inheritance tax filing.
Joint accounts: 'either-to-sign' and 'all-to-sign'
If the account was in the deceased's name only, the bank freezes it and all the heirs must agree before it can be used, except for expenses such as the funeral. If it was a joint 'either-to-sign' account (indistinta), the other holder can keep using it with the bank; if it was a joint 'all-to-sign' account (mancomunada), the signatures of the other holder and the heirs will be needed. Any authorisations to use the account end with the death.
The bank letting you use the account doesn't mean the money is yours: being a co-holder of an account doesn't make you the owner of what's in it. If in doubt, touch nothing and consult a notary or a lawyer.
Frequently asked questions
How do I find out what accounts a deceased relative had?
There's no public register of accounts for heirs. The most reliable route, according to the Banco de España, is the tax agency, which knows the interest each bank reported to it. Also request the certificate of holdings from every bank that appears in their papers, bills or statements, and the CIRBE report for debts.
Is it a crime to take money out of a deceased person's account?
It can be. If the account was 'either-to-sign' (indistinta), the bank may let the co-holder operate it, but being a co-holder doesn't make you the owner of the money. In 2023 the Tribunal Supremo (Supreme Court) upheld the conviction of a woman who withdrew €57,850 from the account she shared with her brother on the day he died and the day after. The prudent thing is to withdraw nothing, except funeral costs the bank accepts, and wait for the estate to be divided.
Are direct debits still paid?
Yes: the bank will keep paying direct debits set up during their lifetime that serve to maintain the estate, such as electricity, phone, taxes or insurance, unless all the heirs instruct otherwise. Bills are also a map: they reveal companies, insurers or brokers you didn't know about.
And if there's no will?
The heirs apply to a notary for a declaración de herederos abintestato (declaration of heirs without a will): children, parents, spouse or registered partner, and also siblings and other collateral relatives. The notary closes it after twenty working days, or after a month if a notice has to be published. The courts only step in if there's a dispute.
When does inheritance tax have to be paid?
Within six months of the death, in the autonomous community where the deceased lived, which sets its own reliefs. You can ask for an extension of another six months within the first five, with late-payment interest. The Agencia Tributaria's form 650 (modelo 650) is for cases involving non-residents; if you're all residents, you file with your autonomous community.
And pension plans?
They're paid to the beneficiaries named in the plan, and taxed under income tax (IRPF) as employment income, not under inheritance tax. They don't appear on the insurance certificate: look for them in each bank's certificate of holdings and in the deceased's papers.