SUCCESSION AND INHERITANCE LAWS IN SPAIN

Index

• Forced heirs under Spanish law

• Spanish inheritance rules for EU expatriates

• Importance of having a Spanish will if you own assets in Spain

• Legal situation: Spanish will, foreign will, or no will

• If the deceased left a will

• If the deceased did not leave a valid will

• Concept of residence and domicile

• Acceptance of inheritance before a notary

• Dissolution of marital property regime

• Renunciation of inheritance

• Unclaimed inheritance in Spain

• Inheritance tax in Spain for EU expatriates

Spanish Inheritance Law

Spanish law sets out how an estate can be distributed. Rules and regulations can vary depending on the region or autonomous community where you live. This means that similar properties in different parts of Spain may be treated differently for inheritance tax and fiscal responsibility.

Regions with unique rules: Basque Country, Aragón, Balearic Islands, Galicia, Catalonia, Navarra.
In areas without regional regulations, the Spanish Civil Code applies. This guide is based on national rules. For questions on regional regulations, please contact us.

Inheritance Rules for EU Expatriates

Since 2015, EU law allows European citizens living in Spain to choose whether their inheritance is governed by the law of their country of residence or their country of nationality. New rules on inheritance and gift tax in Spain also allow non-resident EU/EEA citizens to be treated the same as residents.

Inheritance under Spanish Law

An estate can be administered under Spanish law or under the law of your nationality. We strongly recommend making a will to specify which law applies to your estate.

• If you do not specify in your will, the law of residence applies.

• For some countries (e.g., the UK), the concept of domicile may prevail over residence.

Forced Heirs under Spanish Law

Spanish law restricts how an estate can be distributed. A portion of the estate must go to close relatives, known as forced heirs.

The Spanish system divides the estate into three equal parts:

1. First 1/3: Divided equally among surviving children (biological or adopted).

2. Second 1/3 (1/3 for improvement): Can be distributed unequally among children according to the will. The spouse has a lifelong usufruct over this portion.

3. Last 1/3: Freely disposable to anyone.

Special considerations:

• If there are no children, surviving parents can claim one-third (or 50%) of the estate. If parents are deceased, grandparents may claim the same.

• If there are no children, parents, grandparents, or spouse, 100% can be left freely by will.

Spanish law prioritizes blood relatives over in-laws.

Last Will Certificate

To determine if a Spanish will exists, a search is made in the Spanish Central Registry of Last Wills. The registry issues a Certificate of Last Wills, confirming the date of the last Spanish will and the notary involved.

• If there is a foreign will covering Spanish assets, it may need to explicitly mention “assets in Spain” or “worldwide assets.”

• A legacy (specific property) will not transfer if the property no longer belongs to the deceased.

If the Deceased Left a Will

Steps:

1. Identify beneficiaries.

2. Obtain the original death certificate (translated and apostilled if not in Spanish).

3. Request a certificate from the Central Registry of Spanish Wills to confirm if a will exists.

4. Determine if any foreign will also applies to Spanish assets.

5. Ensure the will specifies the law governing the estate (Spanish law, national law, law of residence, or law of domicile).

Choice of Applicable Law

You can choose which law applies in your will: national law, law of residence, Spanish law, or law of domicile.

• Example: French citizen living in Spain chooses Spanish law → heirs follow Spanish inheritance rules.

• Scottish citizen chooses national law → Scottish law applies.

• English citizen without choice → domicile may govern instead of residence.

Important: Consult a lawyer familiar with “domicile” vs. “residence” concepts.

Forced Heirs

Many countries, including Spain, recognize forced heirs. Even under English law, dependent individuals may claim part of the estate.

• To avoid forced heirs, a properly drafted will is essential.

Spanish and Foreign Wills

If both Spanish and English wills exist, it may not be immediately clear which applies.

If No Valid Will Exists

• If a foreigner dies resident in Spain without a will, the estate is distributed under Spanish law.

• In some countries (e.g., England, Denmark), domicile may override residence.

• Estates must usually be processed within six months, with possible extensions.

• Unclaimed inheritance passes to the Spanish state if no heirs exist or all reject the inheritance.

Residence and Domicile Concepts

• A person may reside in Spain but be domiciled elsewhere.

• Domicile may affect inheritance, divorce, and other legal matters.

• Example: An English resident in Spain with UK ties may have their estate governed by UK law if domicile prevails.

Acceptance of Inheritance Before a Notary

• Identify heirs and their portions.

• Value the Spanish estate and gather supporting documents.

• All heirs must sign a deed of acceptance of inheritance before a notary.

• Obtain a NIE (foreigner identification number).

• Inheritance tax must be filed within six months (extension possible).

Dissolution of Marital Property Regime

• Marital property is divided at the spouse’s death before distributing the deceased’s estate.

• Property ownership in Spain is typically co-ownership in common, not joint tenancy.

• Only the deceased’s share passes through succession.

Inheritance with Debts

• Heirs may reject inheritance if there are debts or unpaid taxes.

• Benefit of inventory: heirs inherit only after debts are settled, without personal liability.

• Legal assistance is strongly recommended.

Renunciation of Inheritance

• Heirs can renounce an inheritance.

• Consider debts and mortgages before renouncing.

• Options exist, such as dación en pago, transferring property to cancel debts.

Unclaimed Inheritance in Spain

The estate passes to the state if:

1. There are no legal heirs.

2. All heirs renounce.

3. No one claims the inheritance.

Inheritance Tax in Spain for EU Expatriates

• Applies to all beneficiaries receiving assets or gifts in Spain.

• Regional rules vary significantly.

• Key points:

  • Who pays: beneficiary of the inheritance.

  • Scope: residents taxed on worldwide assets, non-residents only on Spanish assets.

  • Exemptions: generous for residents; non-resident EU/EEA beneficiaries treated similarly.

  • Rates: progressive, based on value and relation to deceased.

  • Regional variations: e.g., Valencia offers 99% exemption for close relatives in 2025.

  • Payment deadlines: 6 months from death (extension of 183 days possible).

Contact us today for a feasibility assessment of your case.