International Estate Planning in Spain: A Complete Guide for Expats and Foreign Owners

Fast Answer: If you own assets in Spain and another country, you need a coordinated estate plan. A Spanish will, correct choice of applicable law under EU Regulation 650/2012, and awareness of forced heirship rules are essential to protect your family.

Related: For comprehensive information about cross border will spain, see our complete guide to cross border will spain.

Why International Estate Planning Matters in Spain

Spain is one of the most popular countries for foreign property ownership. Millions of British, American, German, and Scandinavian nationals own homes, investments, or businesses here. Yet many have no Spanish will — or worse, a will in their home country that conflicts with Spanish law.

Without proper planning, your heirs could face:

• Double taxation on inherited assets (inheritance tax in Spain AND your home country)
• Forced heirship claims from family members under Spanish succession law
• Probate delays of 12–24 months while courts in two countries coordinate
• Unexpected tax bills — Spanish inheritance tax rates vary dramatically by region

EU Succession Regulation 650/2012: The Key Rule

The EU Succession Regulation (also known as “Brussels IV”) determines which country’s law governs your estate. By default, it is the law of your country of habitual residence at the time of death.

However, you can make a choice of law in your will, selecting the law of your nationality instead. This is critical because:

• UK nationals can choose English or Scottish law (no forced heirship)
• US nationals can choose the law of their state of nationality
• Without a choice: Spanish forced heirship rules may apply, reserving two-thirds of your estate for children

Note: The UK, US, and Denmark are not signatories to this regulation, but Spanish courts still apply it when the deceased was resident in Spain.

Making a Spanish Will: Why It Is Essential

A Spanish will covers your Spanish assets and is processed through the Spanish notarial system. This is faster and cheaper than trying to enforce a foreign will in Spain.

Key Points

• A Spanish will should only cover Spanish assets — your home-country will covers everything else
• Both wills must be consistent and not revoke each other
• Include a clear choice of law clause referencing EU Regulation 650/2012
• Register it with the Registro de Actos de Última Voluntad (Spanish central wills register)

Read our guide on why making a will in Spain is worth it.

Forced Heirship in Spain: What Foreign Owners Must Know

Under Spanish civil law, your estate is divided into three parts:

1. Legítima (reserved portion): one-third goes to children equally
2. Mejora (improvement portion): one-third can be distributed among children as you choose
3. Libre disposición (free portion): one-third goes to anyone you name

This means that, under Spanish law, you cannot fully disinherit your children. If you are a UK or US national and choose your national law in your will, you can avoid this restriction. See our detailed guide on forced heirs in Spain.

Cross-Border Tax Planning

Spain has double taxation treaties with many countries, but inheritance tax is often NOT covered by these treaties. Key considerations:

• US nationals: The US-Spain Double Taxation Treaty covers income and wealth tax but not inheritance tax
• UK nationals: There is a UK-Spain convention on estates, but relief depends on where assets are located
• Regional variations: Spanish inheritance tax is governed by autonomous communities. Andalucía, for example, offers significant allowances for close relatives. See our Andalucía inheritance tax guide

Practical Steps for International Estate Planning

1. Audit your assets — list all property, bank accounts, investments, and insurance policies in every country
2. Make a Spanish will — covering only your Spanish assets, with a clear choice of law clause
3. Review your home-country will — ensure it does not accidentally revoke or conflict with the Spanish one
4. Consider a power of attorney — a preventive power of attorney ensures someone can manage your Spanish affairs if you become incapacitated
5. Get professional tax advice — understand exposure to inheritance tax in both jurisdictions
6. Review regularly — life changes (marriage, divorce, new children, new property) require updates

Frequently Asked Questions

Do I need a Spanish will if I already have one in my home country?

Yes. A home-country will can technically cover Spanish assets, but probate in Spain will be significantly slower and more expensive. A separate Spanish will streamlines the process.

Can I use a trust to hold Spanish property?

Spain does not recognise trusts in the common-law sense. Holding Spanish property through a trust can trigger unexpected tax consequences and is generally not recommended without specialist advice.

What happens if I die without a will in Spain?

Spanish intestacy rules apply to your Spanish assets (unless your habitual residence was elsewhere). Your estate passes first to children, then spouse, then parents, then extended family. The process is slow and costly.

How much does international estate planning cost?

The cost of a Spanish will depends on the complexity of your estate, with a maximum of €1,500 per will. A comprehensive cross-border estate plan, including tax analysis, is priced according to your specific circumstances. This is a fraction of the tax savings it can generate.

Need personalised advice? Book a consultation or message us on WhatsApp Email Us: marialuisa@costaluzlawyers.es

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Reviewed by María Luisa de Castro, CEO at CostaLuz Lawyers — Updated 2026

This is general information, not definitive legal advice — every case requires individual analysis.