Inheritance law
Wills
A Spanish will can make the administration of an estate significantly easier when you own property or other assets in Spain. For international clients, however, making a will is not simply a question of deciding who should inherit: it is also important to consider which law may govern the succession and how a Spanish will should be coordinated with any wills or estate-planning arrangements made in other countries.
Under EU Regulation 650/2012, the law applicable to a succession is generally the law of the country in which the deceased had their habitual residence at the time of death. A person may, however, choose the law of their nationality to govern their succession, provided that the choice is made in accordance with the Regulation.
I have been assisting international clients with Spanish wills for more than twenty years. I will assess your personal and family circumstances, nationality, residence and assets before advising on the appropriate terms of the will and, where relevant, its coordination with testamentary arrangements in other countries.
My services include:
- Legal advice and assistance in drafting a Spanish will, including bilingual wills where appropriate, ensuring that its terms accurately reflect your wishes and take account of the applicable succession rules.
- Advice on the appointment of an executor where appropriate and on the coordination of your Spanish will with wills or testamentary arrangements in other countries.
- Assistance with the execution of the will before a Spanish Notary. The original will remains in the Notary's records and its existence is recorded in the Spanish Registry of Last Wills and Testaments. You will receive an authorised copy.
Estate planning
International estate planning requires more than simply drafting a will. Where a person owns assets in different countries, has heirs of different nationalities or residences, or has particular family or financial circumstances, the interaction between different legal and tax systems should be considered in advance.
I provide individual estate-planning advice based on your family circumstances, nationality, habitual residence and the location and nature of your assets. This may include consideration of the law applicable to your succession, forced-heirship rules, the coordination of wills in different countries and the potential Spanish tax implications for your heirs.
Where the estate involves other jurisdictions, I can also coordinate with foreign lawyers, tax advisers and other professionals where necessary.
Spanish Inheritance and Estate Administration
If a family member has died leaving property, bank accounts or other assets in Spain, the Spanish inheritance can often be administered even when the heirs live abroad.
I assist international heirs throughout the inheritance process in Spain, from identifying the relevant will and determining the applicable succession rules to accepting and distributing the estate, filing the required Spanish inheritance tax returns and registering inherited property.
Where an estate has connections with more than one country, I also assess the cross-border issues that may affect its administration and coordinate with foreign professionals where necessary.
My services include:
- Spanish inheritance procedure: Handling the legal formalities required to administer an estate in Spain, whether or not the deceased made a Spanish will.
- Identification of heirs and applicable succession law: Determining the relevant testamentary documents, the persons entitled to inherit and the succession rules applicable to the estate.
- Asset identification and valuation: Identifying Spanish property, bank accounts, investments and other assets forming part of the estate.
- Debts and liabilities: Identifying and addressing debts and other liabilities affecting the inheritance.
- NIE numbers for foreign heirs: Assisting heirs who require a Spanish foreigner's identification number (NIE) for the inheritance procedure.
- Spanish inheritance tax: Preparing and filing the inheritance tax returns required in Spain and assessing the applicable rules according to the circumstances of the deceased, the heirs and the assets.
- Acceptance and distribution of the inheritance: Preparing and coordinating the execution of the appropriate inheritance deed before a Spanish Notary and the subsequent registration of inherited property where required.
- Inheritance disputes: Providing legal advice and representation where disagreements arise between heirs or other interested parties concerning the estate.
Inheritance Law FAQ´S
Can foreigners inherit property in Spain?
Yes. Foreign nationals can inherit property and other assets in Spain. However, an international inheritance may involve both Spanish succession formalities and Spanish tax obligations.
The law governing the succession and the tax treatment of the inheritance are separate questions and must be assessed according to the circumstances of the deceased, the heirs and the assets involved.
Which law applies to an international inheritance in Spain?
Under EU Regulation 650/2012, the general rule is that the succession is governed by the law of the country in which the deceased had their habitual residence at the time of death.
A person may, however, choose the law of the country of their nationality to govern their succession. This choice must be made in accordance with the Regulation, normally in a will or other disposition of property upon death.
The fact that a person dies in Spain or owns property in Spain does not, by itself, mean that Spanish succession law necessarily governs the inheritance.
What is forced heirship, and how does it affect my will in Spain?
Forced-heirship rules restrict the freedom to dispose of an estate by reserving certain rights for particular heirs. Whether Spanish forced-heirship rules apply to an international succession depends first on which law governs the succession.
If Spanish succession law applies, the relevant forced-heirship rules must then be determined according to the applicable Spanish civil law. Spain has different territorial civil-law systems, so the position should be assessed in each particular case.
Where a person validly chooses the law of their nationality under EU Regulation 650/2012, the forced-heirship rules of that law may instead govern the succession.
Do I need to make a will in Spain if I own property there?
It is not generally compulsory to make a Spanish will simply because you own property or other assets in Spain. However, for many international owners it can make the future administration of their Spanish estate considerably easier.
A Spanish will can deal specifically with assets located in Spain and may reduce delays and administrative complications for heirs. If you already have a will in another country, both documents should be carefully coordinated to avoid accidental revocation, inconsistency or uncertainty.
What happens if I die without a will (intestate) in Spain?
If a person dies without a valid will, the estate will be distributed according to the intestacy rules of the law governing the succession.
In an international inheritance, this does not necessarily mean that Spanish intestacy rules will apply merely because the deceased owned assets or died in Spain. The applicable succession law must first be determined, generally by reference to the deceased’s habitual residence at the time of death unless another law applies under EU Regulation 650/2012.
The heirs must then be formally identified and the appropriate inheritance procedure completed in Spain in relation to Spanish assets.
Is there inheritance tax in Spain, and how does it work for foreigners?
Yes. Spanish Inheritance and Gift Tax may apply to an inheritance involving Spain, including inheritances received by non-resident heirs.
The tax treatment depends on several factors, including the residence of the deceased and the heir, the location of the assets, the relationship between them and the regional rules that may be applicable.
In Andalucía, significant reductions and allowances may be available in certain inheritances between close relatives, but the tax position should always be assessed on the particular facts of the estate.
Can I avoid Spanish inheritance tax if I am a non-resident?
Being non-resident does not, by itself, exempt an heir from Spanish inheritance tax. A non-resident may still be subject to Spanish tax in respect of assets or rights located or exercisable in Spain.
The possibility of relief for taxation arising in more than one country depends on the particular jurisdictions involved and the applicable domestic and international tax rules. The existence of double taxation relief should therefore be checked on a case-by-case basis.
What documents are needed to process an inheritance in Spain?
The documents required depend on the circumstances of the estate, but they commonly include:
• Death certificate, duly legalised or apostilled where required.
• Certificate from the Spanish Registry of Last Wills and Testaments.
• The deceased’s Spanish will, if one exists, or the relevant foreign testamentary documents.
• Passports and NIE numbers of the heirs.
• Title deeds and Land Registry information for Spanish property.
• Bank certificates and documentation relating to other Spanish assets.
• Documentation establishing the identity and rights of the heirs where there is no will.
Foreign documents may require an apostille or other legalisation and, where appropriate, a sworn translation into Spanish.
Spanish inheritance tax is generally subject to a six-month filing period from the date of death, although an extension may be requested within the legally established period.
Can I transfer inherited property to another person?
Once an heir has validly acquired inherited property, it may generally be sold, gifted or otherwise transferred, subject to the legal and registration requirements applicable to the transaction.
A subsequent sale or gift may have Spanish tax consequences for the owner and, depending on the transaction, for the recipient. The tax position should therefore be considered before the transfer is completed.
How long does it take to settle an inheritance in Spain?
There is no standard duration for administering an inheritance in Spain. A straightforward estate with clearly identified heirs and assets may be completed relatively quickly, while an international estate can take longer where foreign documents, several jurisdictions, multiple heirs, disputes or complex assets are involved.
It is important to distinguish the time required to complete the inheritance from the applicable tax deadlines, which must be dealt with even if the administration of the estate has not yet been completed.
What happens if there is a dispute among heirs?
Disputes between heirs may concern the validity or interpretation of a will, forced-heirship rights, the identification or valuation of assets, the administration of the estate or the division of inherited property.
Where possible, I first assess whether the dispute can be resolved through negotiation or another appropriate means of dispute resolution. If agreement cannot be reached, I can provide legal representation in inheritance proceedings before the Spanish Courts.
In an international estate, the applicable law and the jurisdiction of the Spanish Courts must also be considered before proceedings are commenced.
Can I decline an inheritance in Spain?
An heir may renounce an inheritance in Spain, but the legal and tax consequences should be considered carefully before doing so.
A renunciation must comply with the required formalities and is generally irrevocable once validly made. The consequences for the remaining estate and the persons ultimately entitled to inherit depend on the applicable succession law, the terms of the will and the circumstances of the case.
Where the estate may contain significant debts, advice should also be obtained on the possibility of accepting the inheritance subject to the benefit of inventory.
How does Spain handle inheritance of digital assets or cryptocurrencies?
Digital assets, including cryptocurrencies and certain online rights or accounts, may form part of an estate. Their inheritance can raise particular practical and legal difficulties concerning identification, access, valuation and proof of ownership.
Estate planning should therefore take digital assets into account, while ensuring that access information and private keys are handled securely and are not unnecessarily disclosed in a will or other public or potentially accessible document.
Can a foreigner appoint an executor for their estate in Spain?
A person making a Spanish will may appoint an executor (albacea) where appropriate. The executor’s powers and responsibilities depend on the terms of the will and the law governing the succession.
An executor can be particularly useful in estates involving several heirs, complex assets or an international element, although the role of an executor under Spanish succession law should not automatically be equated with that of an executor in common-law jurisdictions.
Is it possible to disinherit a child or spouse under Spanish law?
Whether a child, spouse or other heir can be deprived of inheritance rights depends on the law governing the succession.
Where Spanish forced-heirship rules apply, disinheritance of a protected heir is only possible on legally recognised grounds and must comply with the applicable formal requirements. A disinheritance may also be challenged, particularly where the alleged legal ground is disputed.
In an international estate, the applicable succession law should therefore be determined before assessing whether a person has forced-heirship rights or may validly be disinherited.
Can I choose a different inheritance law for my estate in Spain?
EU Regulation 650/2012 allows a person to choose the law of the country whose nationality they possess at the time of making the choice or at the time of death to govern their succession.
A person with more than one nationality may choose the law of any of those nationalities. The choice should be expressly made in a will or other disposition of property upon death, or clearly result from its terms.
This choice can be particularly important for international clients living in Spain, but its consequences should be considered carefully as part of the overall estate-planning process.
How does Spain handle joint ownership of inherited property?
When several heirs acquire the same property, they may become co-owners. Decisions concerning the property can then require agreement between them, depending on the nature of the decision and their respective rights.
If the co-owners cannot agree on the future of the property, it may be necessary to seek the termination of the co-ownership and, where the property cannot be physically divided, its sale or another legally appropriate solution.
These disputes can often be addressed through negotiation, but court proceedings may be required where no agreement is possible.
What happens if I inherit debt in Spain?
An inheritance may include liabilities as well as assets. Before accepting an estate, particularly where the deceased’s financial position is unclear, it is important to identify any outstanding debts and obligations.
Spanish law provides mechanisms, including acceptance subject to the benefit of inventory where applicable, that can protect an heir from becoming personally liable for estate debts beyond the inherited assets.
The appropriate course of action should be assessed before the inheritance is accepted, as acceptance or renunciation can have significant and potentially irreversible consequences.
DISCUSS YOUR SPANISH INHERITANCE MATTER DIRECTLY WITH AN ENGLISH-SPEAKING LAWYER
If you own assets in Spain and need advice on a Spanish will or estate planning, have inherited property or other assets in Spain, or are dealing with a cross-border inheritance or dispute between heirs, you can discuss your circumstances directly with me.
I provide personal and confidential legal advice to international clients from my office in Málaga (by appointment only) and by video consultation.
I am Raquel Yepes, an English-speaking lawyer with more than 30 years of legal practice in Málaga and a member of the Málaga Bar Association (Member no. 2980).
Independent legal advice for international clients.
Consultation fee applies.
