International Succession and Cross-Border Inheritance in Spain
If you own property in Spain — or you live in Spain but have assets in another country — your estate is likely subject to more than one legal system. Which law applies, who inherits, and how much tax is due can look very different depending on your nationality, your residence, and where your assets are located. We help expatriates, foreign property owners and international families plan ahead, or deal with an inheritance that is already open.
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Which law applies to your estate?
Under EU rules on cross-border successions, the general rule is that the law of your last habitual residence applies to your entire estate — including property located abroad — unless you have made a valid choice of law in your will.
You can choose the law of your nationality instead
Many foreign nationals living in Spain are surprised to learn they can choose, in their will, that the law of their country of nationality should govern their succession instead of Spanish law. This choice matters a great deal, because it can determine whether Spanish forced heirship rules apply to you at all.
Spanish forced heirship: what surprises foreign clients most
Unlike common law systems, where you can generally leave your estate to whoever you choose, Spanish law (in most of the country) reserves a fixed share of the estate — the legítima — for certain close relatives, typically children and, in some circumstances, the surviving spouse. This applies regardless of what your will says, unless a different succession law has been validly chosen.
This is often the single most important thing for a foreign client to understand before writing a will in Spain, since it can significantly limit your ability to leave assets exactly as you intended.
Assets in more than one country
When an estate includes property in Spain and elsewhere, several practical issues typically arise:
- Real estate: even if succession is governed by one country’s law, registering the transfer of a Spanish property usually requires following Spanish registration procedures.
- Bank accounts abroad: banks in other countries may require their own local documentation before releasing funds to heirs.
- Multiple wills: some clients have a will in each country where they hold assets. This can work well if the wills are carefully coordinated, but poorly drafted multiple wills can accidentally revoke one another.
- Tax in more than one jurisdiction: inheritance tax rules and rates vary significantly by country and, in Spain, by region. We work with your tax advisors to help you understand your exposure, without providing tax advice ourselves.
The European Certificate of Succession
For estates with a connection to more than one EU country, the European Certificate of Succession is a document that allows heirs, executors or administrators to prove their status across EU member states without repeating separate procedures in each country. We help you obtain and use this certificate where it applies to your case.
The legal framework, in plain terms
Most cross-border estates connected with Spain are resolved under Regulation (EU) No 650/2012 of 4 July 2012, which applies to the succession of persons who died on or after 17 August 2015. Its central achievement is simplicity: a single succession is dealt with under one law and by one authority, instead of being fragmented country by country. The default connecting factor is the habitual residence of the deceased at the time of death.
The Regulation also grants a power that changes outcomes more than any other, and that many people with property in Spain do not know they have. Article 22 allows you to choose the law of the State of your nationality to govern your succession, a choice known as professio iuris. For a British, German or Irish national habitually resident in Spain, this is precisely the mechanism that determines whether Spanish forced heirship applies to their estate or whether the freedom of disposition of their own national law does. Making that choice validly, and in the right instrument, is the single most valuable thing you can do in advance.
There are important limits to keep in mind. The Regulation does not apply in Denmark or Ireland, and it never applied in the United Kingdom, which held an opt-out before Brexit rather than losing the Regulation because of it. This matters because a great deal of published information gets it wrong. Where those States are involved, the analysis returns to national private international law, and in Spain to the Civil Code and to Law 29/2015 on international legal cooperation in civil matters.
Which forms are used for the certificate
The certificate referred to above is issued using the forms established by Implementing Regulation (EU) No 1329/2014 of 9 December 2014, the certificate itself corresponding to Annex V. It is issued by the authority handling the succession, and it allows heirs, legatees, executors and estate administrators to act in other Member States without any further procedure. Where Denmark, Ireland or the United Kingdom are involved, the certificate is not available and the position must be evidenced by other means, which is one of the reasons those cases take longer.
Documents, apostilles and translations
Cross-border estates are won or lost on paperwork. Death certificates, wills, birth and marriage certificates and grants issued abroad will generally require legalisation, which for States party to the Hague Convention of 5 October 1961 means an apostille, together with a sworn translation into Spanish. Apostilles are issued by the competent authority of the country of origin and sworn translations by officially appointed translators. Our role is to identify exactly what each Spanish authority, notary or registry will require, coordinate the process, and prevent the delays that come from documents arriving in the wrong form.
Inheritance tax is a separate question from succession law and falls outside the Regulation. It depends on Spanish national and regional rules and on any applicable double taxation treaty, and we are clear with you about where succession advice ends and tax advice begins.
How we help
- Planning ahead: drafting a will that takes into account both Spanish and foreign assets, and advising on whether choosing your national law makes sense for your situation.
- Handling an open inheritance: identifying which law applies, preparing the acceptance of inheritance, and coordinating with foreign lawyers or notaries where needed.
- Resolving disagreements between heirs in cross-border estates, including disputes over forced heirship rights.
- Registering Spanish property in the names of the heirs once the succession has been settled.
Frequently asked questions
Can I leave my Spanish property to whoever I want, even if I’m not Spanish?
It depends on which succession law applies to you. If Spanish law applies and you have children, forced heirship rules may limit how freely you can distribute your estate. Choosing the law of your nationality in your will can change this. We review your specific situation before you draft or update your will.
Do I need a separate will for my Spanish assets?
Not necessarily, but many international clients choose to have one. This can simplify the process for heirs, provided the wills are drafted so they do not conflict with or accidentally revoke each other.
What happens if a relative dies without a will and owned property in Spain?
The estate will generally be distributed according to the intestate succession rules of the law that applies to the case, which may or may not be Spanish law. We help identify who the legal heirs are and handle the declaration of heirs procedure where needed.
Will I have to pay inheritance tax in more than one country?
It is possible, since different countries apply their own rules. We work alongside tax specialists to help you understand your position, though we do not provide tax advice directly.
Speak with a family lawyer in Spain
Tell us about your situation. We will review the international elements of your case and explain the legal steps and documentation required.