If you own property or assets in Spain, or if you are set to inherit from someone who does, Spanish inheritance law will affect you. It is a complex area that catches many expats off guard - both in terms of the rules around who inherits what, and the inheritance tax bills that can follow. This guide explains the key points every expat needs to know.
Yes. If you own assets in Spain - property, bank accounts, investments - Spanish inheritance law applies to those assets when you die, regardless of your nationality. Similarly, if you inherit assets located in Spain, Spanish inheritance tax rules will apply.
However, EU Regulation 650/2012 (the Brussels IV Regulation) allows EU residents to elect for the law of their nationality to govern their entire estate. This means a British, Irish or other EU-national expat living in Spain can choose to have their home country's succession law apply, rather than Spanish law - but this must be explicitly stated in a valid will.
Post-Brexit note: UK nationals are no longer EU citizens and the position is more complex. UK nationals living in Spain should seek specialist legal advice, as the interaction between Spanish and English/Scottish law on inheritance is not straightforward.
One of the most important differences between Spanish and Anglo-Saxon inheritance law is the concept of forced heirship (legítima). Under Spanish law, certain heirs - primarily children and, in some cases, a surviving spouse - are entitled to a fixed share of the estate regardless of what the will says.
The forced shares are as follows:
If you are used to the freedom of UK or US testamentary law - where you can generally leave your estate to whoever you choose - Spanish forced heirship rules can come as a significant surprise.
Spain levies inheritance tax on beneficiaries who receive assets located in Spain, or who are resident in Spain. The tax is paid by the beneficiary, not the estate.
| Region | Spouse/Children Allowance | Effective Rate for Close Family |
|---|---|---|
| Madrid | 99% reduction | Near zero |
| Andalusia | 99% reduction | Near zero |
| Catalonia | Partial reductions | Moderate |
| Valencia | 75% reduction | Low to moderate |
| Balearic Islands | Partial reductions | Moderate |
Making a Spanish will (testamento) is strongly recommended for any expat who owns assets in Spain. Here is why:
Important: A Spanish will does not replace your UK or home country will - it sits alongside it and deals specifically with your Spanish assets. You should have both.
If you are dealing with the inheritance of Spanish assets after a death, the process typically involves:
This process is complex, time-sensitive and requires dealing with Spanish notaries, the tax office and potentially the land registry. Using a specialist wills and inheritance lawyer is strongly advisable.
Our directory lists verified, English-speaking lawyers who specialise in wills and inheritance across Spain - including in Barcelona, Madrid, Costa del Sol, Alicante and Mallorca.
Need help with a Spanish will or inheritance? Find an English-speaking specialist today.
Find a Wills Lawyer →Spanish inheritance law is fundamentally different from UK and US law. Forced heirship rules, regional inheritance tax variations and strict deadlines mean that failing to plan ahead - or failing to get proper legal advice when dealing with an inheritance - can be extremely costly. Making a Spanish will is one of the simplest and most important things any expat with assets in Spain can do.
