Introduction: Spanish Inheritance Law Overview
The distribution of assets after death in Spain is governed by a mix of national civil law, regional rules, and EU Regulation 650/2012. Whether you’re a Spanish resident, expat, or foreign property owner, your estate may be subject to Spain’s forced heirship system unless specific legal planning is done.
📜 Key Legal Concepts in Spanish Succession
👪 Forced Heirship Rules (Legítima)
-
Children and descendants are entitled to two-thirds of the estate:
-
1/3 is divided equally (mandatory)
-
1/3 may be allocated among children at the testator’s discretion
-
1/3 is freely disposable
-
🧾 Testament (Will)
-
A Spanish will is highly recommended for assets located in Spain
-
A foreign will can be valid in Spain if properly legalized and translated
-
Expats can choose their home country law to apply (must be expressly stated in the will)
📌 Without a will, Spanish intestacy law applies — prioritizing children, spouse, then parents
🌍 European Succession Regulation (EU Regulation 650/2012)
If the deceased was an EU resident (excluding Ireland and Denmark), the law of their habitual residence applies by default — unless they specify another jurisdiction in their will.
✅ Foreign nationals can elect their national law to govern their Spanish assets
❌ If no choice is made, Spanish law may apply by default — including forced heirship
🏠 What Happens to Real Estate and Assets in Spain?
🏘️ Spanish Real Estate
-
Inheritance of Spanish property is subject to Spanish law, including succession and tax rules
-
Even if heirs are outside Spain, the transfer of title must be formalized through a Spanish notary
💶 Bank Accounts, Shares, Vehicles
-
Require a certificate of inheritance (Declaración de Herederos)
-
Must be registered with the Spanish tax office (Hacienda)
-
Bank accounts remain frozen until the inheritance process is resolved
📎 Documentation must be notarized, translated, and filed properly for foreign heirs
🧾 Inheritance Process Step-by-Step
-
Obtain death certificate (international format recommended)
-
Check for a Spanish will in the Central Registry of Wills
-
Prepare a declaration of heirs (if no will)
-
File inheritance tax return (Impuesto de Sucesiones y Donaciones)
-
Sign deed of acceptance of inheritance (Escritura de Aceptación de Herencia)
-
Update land registry, vehicle registry, or shareholder registry
⚖️ Delays or incorrect documentation can result in fines or blocked inheritance
💸 Inheritance Tax in Spain
-
Tax rates vary by autonomous region and relationship to the deceased
-
Spouses and children usually benefit from reductions
-
Non-residents must file tax returns within 6 months (can be extended)
💡 Heirs from outside Spain often overpay due to lack of legal assistance
🌐 Cross-Border and Foreign Heirs
Foreign nationals inheriting Spanish assets must:
-
Obtain NIE numbers (Spanish tax ID)
-
Appoint a Spanish legal representative or notary
-
File tax and register documents in Spain
🛡️ At Borderless Lawyers, we assist international clients with inheritance formalities, tax strategy, and legal defense in Spain
💬 Real-World Case
Case: A Canadian citizen passed away in Valencia owning a home and bank account. His will applied Canadian law. We helped the widow bypass forced heirship claims, file inheritance tax, and retitle the property within 3 months.
🤝 Why Work with Borderless Lawyers?
✅ Legal advice in English and Spanish
✅ Experts in inheritance for foreigners and cross-border families
✅ Full estate planning and probate support
✅ Assistance with NIEs, wills, and inheritance tax
✅ Local notary coordination
📞 Need Help with Inheritance in Spain?
If you’re managing or planning for the distribution of assets after death in Spain, Borderless Lawyers provides legal certainty and peace of mind.
📲 Get in touch now for strategic succession and inheritance planning tailored to expats and international families.