Inheritance Law in Spain: What Foreigners Need to Know

Looking for the complete, Spain-wide guide to inheritance tax — rates, allowances and how each region differs? See our complete guide to inheritance tax in Spain.

Important: Spanish succession follows two distinct paths depending on whether the deceased left a valid will (testate) or not (intestate). The intestate path requires a Declaration of Intestate Heirs (Declaración de Herederos Abintestato) — a step not needed when a will exists. Learn more about the succession process →

Introduction

Related: For the UK/US-specific comparison, see how a Spanish will works alongside your UK or US will.

Spain’s rich history comes with a legal system just as distinctive. If you own property here or have family ties, understanding how inheritance works under Spanish law is key to avoiding confusion, conflict, or costly delays later on.

Types of Succession in Spain

Spanish inheritance law recognises two main forms of succession, each governed by the Spanish Civil Code:

1. Testate Succession (with a will)

When someone leaves a valid will, their estate is distributed according to their wishes.
See Articles 657–688 of the Spanish Civil Code.

2. Intestate Succession (without a will)

If no will exists, or if it’s declared invalid, Spanish law decides who inherits and in what order.
See Articles 912–944 of the Spanish Civil Code.

“Legítimas” — Spain’s Forced Heirship Rules

In Spain, certain family members are automatically entitled to a fixed share of an estate, known as the legítima. This system limits how freely you can distribute your assets.

• Descendants (children, grandchildren): typically receive two-thirds of the estate. (Articles 806–812)
• Ascendants (parents, grandparents): inherit when there are no descendants. (Articles 807–810)
• Surviving spouse: receives a variable share depending on the presence of descendants or ascendants. (Article 834)

If a will ignores these mandatory shares, legitimate heirs can challenge it in court. There are, however, legal grounds for disinheritance (e.g., serious mistreatment), but these must be clearly stated in the will.

Proper estate planning helps balance these rights with your personal wishes—avoiding court battles and unintended outcomes. An expert in Private International Law can structure your estate to respect Spanish law while maintaining flexibility across borders.

Making a Will in Spain

Foreigners with assets in Spain aren’t legally required to make a Spanish will—but it’s highly recommended.

A Spanish will that specifically covers your Spanish assets can:

• Simplify probate and administration.
• Prevent misunderstandings between countries.
• Ensure your wishes align with Spanish legal standards.

Without one, heirs could face delays, higher costs, or distribution under Spanish intestate law (which may not reflect your intentions). Types of wills under Spanish law include open, closed, and holographic wills (Articles 688–692 Civil Code).

Inheritance Tax (IHT) in Spain

Whether you live in Spain or not, Spanish inheritance tax applies to assets located in the country. Since 2015, residents and non-residents face the same tax rates.

Tax liability depends mainly on:

• The relationship between heir and deceased.
• The value of the inherited assets.
• The region (Autonomous Community) where the assets are located.

Each region sets its own allowances and deductions. Children and spouses usually benefit from the most favourable rates.

Note: If your will predates 2015, review it—it may no longer align with current rules.

Avoiding Double Taxation

If you live abroad or own assets in multiple countries, you may face double taxation on the same inheritance.

Spain has tax treaties with several countries (including France, Greece, and Sweden) to prevent this. For countries without a treaty, national law provides partial relief.

Under Law 21/2001, you can usually offset Spanish tax by:

1. Deducting the amount already paid abroad for the same asset, or
2. Applying the foreign country’s average tax rate to your overseas income or property.

These deductions apply on top of regional tax reductions—but can’t override national tax laws.

EU Inheritance Law (Brussels IV Regulation)

Since Regulation (EU) 650/2012, also known as Brussels IV, the general rule for EU citizens is that the law of your habitual residence governs your succession.

However, you can choose the law of your nationality instead. For example: a German national living in Spain can elect for German law to apply to their worldwide assets.

This choice simplifies cross-border succession and helps avoid conflicts between legal systems.

Important: The UK did not adopt Brussels IV. British nationals with assets in Spain need tailored planning to cover both systems.

Non-EU Nationals and Spanish Inheritance

For non-EU citizens, Spanish law still applies to assets located in Spain—but you can state in your will that your national law should govern your estate.

Conflicts can arise if that law contradicts Spain’s forced heirship rules. You may still owe Spanish inheritance tax, and possibly foreign taxes, unless a treaty prevents double taxation.

Foreign documents such as wills often need an apostille to be recognised in Spain.

Example: María’s Cross-Border Estate

María, a Spanish national who lived in the US, owned:

• A villa in Andalucía, Spain
• Tech stocks in California, US
• An art collection in Moscow, Russia

Her US will didn’t specify which law should apply. Upon her death:

• Spanish assets: governed by Spanish law (subject to “legítimas”), though the US will might be recognised if compliant with Spanish private international law.
• US assets: governed by the relevant US state law.
• Russian assets: governed by Russian law, which also protects family inheritance rights.

Her heirs would face three legal systems and multiple tax regimes—a complex but avoidable situation with the right planning.

Why Estate Planning Matters

Estate planning isn’t just about paperwork—it’s about clarity and control. A good plan will:

• Clarify intent: so heirs and courts know your exact wishes.
• Prevent disputes: by defining asset distribution and applicable law.
• Optimise taxation: through structure and timing.
• Account for local differences: in law and practice.
• Stay adaptable: as life and laws change.

Claiming an Inheritance in Spain

The process usually involves:

1. Obtaining the death certificate.
2. Getting a certificate of last will from Spain’s registry.
3. If no will exists, applying for a “Declaración de herederos abintestato” (declaration of heirs).
4. Calculating and paying inheritance tax.
5. Registering inherited assets in the Property Registry.

Sometimes, unregistered or irregular properties require extra steps such as a Notarial Declaration of Ownership.

Get Expert Help

Cross-border inheritance is complex—but it doesn’t have to be painful.

At CostaLuz Lawyers, we help clients navigate Spanish and international inheritance law with precision and empathy.

If you hold assets in Spain or across several countries, we can help you:

• Protect your heirs’ rights
• Minimise taxes
• Coordinate wills and estate plans across jurisdictions

Contact: marialuisa@costaluzlawyers.es

Last updated: 14 October 2025