Perhaps someone can shed some light here. My father owned an apartment in Spain and passed away. Upon his death, his wife (my step-mother) was given tenancy rights and my brother and I are the heirs to the property. Who is responsible for declaring my fathers death? Is my step-mother allowed to rent out the property?

I am of course trying to seek legal advice but I thought I might also find some helpful info here in the meantime.

From what you have said, it seems that you father left you and your brother the property also giving your step mother the “usufruct” to the property until she dies at which point the property become yours. She cannot sell it without your permission, but she is entitled to let it.

As his wife I would assume she would register the death.

Thank you for the quick input! This is my assumption too!

If your father was a Spanish resident you need to inform authorities within 6 months and present various documents. I

sorry for your loss.
On recent experience I can firmly say the responses above are not totally correct. The Funeral director normally obtains the death certificate. Because without that he cannot bury/cremate the person who passed away.
The heirs of the estate have do the informing of that persons death.
The reporting to the likes of the bank council tax office etc has to be done in person and cannot be done online. If there is more than one then both attend the various offices. They will need proof of who you are, copies of the Spanish will, you both will need to sign documents and much much more I do hope that there is a registered Spanish will as it make things just a we bit easier to sort out.
The six months reporting is only for Inheritance tax.
You cannot sell anything before monies due are paid and everything can be put into the heirs names.
Do not forget to inform the British Embassy too.
https://www.gov.uk/guidance/what-to-...th-certificate

My father was a British resident. The apartment in Spain in just a holiday flat. Does this make a difference? Thank you! , I find Spanish properly law I’d very complex and just learning all about it.

In a word Yes
You will have to have any will, written in English, translated and that translation has to have an apostille. You have to have to have proof that you and your bother say you are. The wife will also have to have proof of who she say she is. These documents have to be translated and with apostille too.
You have to come to Spain to sort out the paperwork. Maybe a bank account, certainly the ownership of the property. You have to consider insurance, the property community etc. Taxes will have to be paid. Usually before transfer of ownership or allowing the use of the property. You will need
Oh BTW all three of you will need a NIE. Maybe get that before you have all the documents written and translated. This can be used within the documents and will make things clearer when it comes to the dealing with the Spanish bureaucracy.
This has to be done in person and sometimes you will find you have to come back a number of times to sort out the paperwork. You will have to pay non-residency taxes on the property throughout the ownership. Maybe even your step mother as she has use of the property.
You certainly need very good legal advice.

Thank you very much for your advice! A will for the Spanish properly was drawn up by lawyers in London and is also translated in Spanish. Since the apartment is rented out, my step mother already has a bank account there. All taxes and duties for the apartment run through this account. My father also has an NIE number. What is not entirely clear to me is who is responsible for declaring his death. My brother and I are the heirs and the legal owners on paper but since she has living rights to the apartment, I’m not sure if the declaration is her responsibility. This has not been taken care of and I’m concerned the consequences of this will fall on my brother and I. I do need legal advice but trying to find out as much as I can beforehand. Money is unfortunately an issue and lawyers are of course pricey.
Thanks again! ☺️

Use Blevins Franks or White Baos. White Baos are up to date with all aspects of Spanish inheritance and UK laws ( which you need). The chief partner is Spanish but speaks English and is excellent. It will cost probably 700- 1000 euros but you basically need to do it or else you will find yourself in a deeper hole and an even higher cost.
You will need father's passport, a translated will ( apostilled if in English) death cert. You are unlikely to pay any IHT as Andalucia has pretty much zero tax -so that is a very good thing.

Thanks so much. This is very helpful! I’ll look into them. 🙏

All of Spain has inheritance tax. The law is set out in this law. The rates are set by each Comunidade Autónomas
https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141
This includes Andalucía also has inheritance tax. It is not zero. It is just set so high it could well be you have nothing to pay.
You only have the 6 months, from the time of death, to file the tax forms. That will be with form Modelo 650 which is filed with the Spanish tax authority. (Agencia Tributaria).
Knowing Spanish bureaucracy you have a lot of work to do in not so much time.

unfortunately, 6 months has since passed and no declaration was made. I was unaware of any of this. I’m not familiar at all with Spanish law and don’t even use the property but now I’m the heir so I’m worried the consequences for not declaring in the 6 month period will fall on me or nullify having to pay no inheritance tax. Currently seeking a lawyer to rectify.

I wouldn't worry. The fine for not informing will be small and as no tax is due the taxman isn't going to be worried. All you need to do is contact a lawyer, give them the required documents and pay for the work. It's not a big deal.
When my mother in law died we never registered the death as we could not trace the will. After 4 years the statute of limitations kicks in and you can't be chased then.

Hi, does the six month rule on informing about inheritance apply to my dads house in UK? He died a year ago, and his house is still up for sale and no way of knowing what it will eventually sell for. I've only just found out about this six month rule. My dad was a UK citizen and I am a spanish resident. I'm so afraid I'll get fined. I've contacted my spanish income tax lawyer but no reply yet. Will I be fined even though anderluthia has 0% tax for me as his daughter?

Yes, it still applies. You can make a late declaration but I couldn't say how much the fine (if any) is.

You will also probably also have to ascertain the value of the house if you haven't already, but the inheritance lawyer will advise you more about it.

Your usual gestor which does the yearly tax return might be out of their depth, you may need to go searching for a inheritance lawyer with international experience given the difference in how inheritance works in Spain and the UK.