Spain (ES)
Spain is a parliamentary constitutional monarchy of 17 autonomous communities stretching from the sun-scorched Andalusian coast to the Pyrenean peaks, renowned for its passionate flamenco and football culture, world-famous gastronomy from tapas to Michelin-starred restaurants, 300+ days of sunshine on the Costa del Sol and the Balearic Islands, and a relaxed Mediterranean pace of life that consistently ranks it among Europe's most desirable destinations for expats.
Estate & Inheritance in Spain
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Spanish inheritance law (Derecho de Sucesiones) is governed primarily by the Código Civil (Libro III, Título III) and — crucially — by the foral (regional) laws of Catalonia, País Vasco, Galicia, Navarra, Aragón and Baleares which apply alternative rules. Key features: (1) "legítima" (forced heirship) protects children with a large share of the estate; (2) the Impuesto sobre Sucesiones y Donaciones (ISD) is administered by the Comunidades Autónomas with massive variations — Madrid and Andalucía practically waive the tax for close family, while Asturias still applies rates up to 32%; (3) the Registro General de Actos de Última Voluntad centralises will records nationally; (4) EU Succession Regulation 650/2012 (Brussels IV) allows expats to elect the law of their nationality for their entire estate. Most Spanish wills are notarial ("testamento abierto notarial") — cheap, registered automatically, and strongly recommended over holographic wills.
Intestacy — What Happens Without a Will
If you die without a valid will in Spain (sucesión intestada, Código Civil Art. 912+), the order is: (1) children and their descendants, per capita; (2) parents and ascendants if no descendants; (3) surviving spouse (if not in competition with descendants/ascendants, takes the whole estate — but only the usufructo vitalicio of 1/3 of hereditary while children live); (4) collateral relatives up to 4th degree (siblings, nephews, uncles, cousins); (5) the State (Comunidad Autónoma, via Hacienda). Unmarried partners (parejas de hecho) have NO rights under Código Civil intestacy — only in Catalonia, País Vasco, Navarra, Baleares, Aragón and Galicia (foral regimes) do registered parejas have limited rights. Non-Spanish spouses and children are treated identically to Spanish citizens. CRITICAL: surviving spouse under Código Civil receives only usufructo viudal (life interest) of 1/3 of estate if children exist — full ownership stays with children. In Catalonia (Codi Civil de Catalunya Llibre IV), surviving spouse gets usufructo universal of the entire estate.
Types of Valid Will
Open Notarial Will
Testamento Abierto NotarialDeclared before a notario público, who drafts the will, reads it aloud, verifies identity and capacity, and files the original in the notary's protocolo. Automatically registered at the Registro General de Actos de Última Voluntad within 48h. By far the most common form in Spain — 95%+ of Spanish wills are testamento abierto.
Bulletproof legal validity. Notario verifies capacity, so contestation is rare.
Non-Spanish speakers need an intérprete jurado (sworn interpreter) or bilingual notario. Many notarios in Madrid, Barcelona, Costa del Sol, Baleares speak English, French, German.
Holographic Will
Testamento OlógrafoEntirely handwritten by the testator (not typed, not dictated), dated, and signed. Must be "protocolarizado" (validated) by a notario within 5 years of death (Art. 689 CC). Requires witnesses who knew the testator to testify about handwriting.
Legally valid but requires post-death validation process.
Risky: may not be found; may be contested for handwriting or capacity; often delays estate settlement 6–12 months. Rarely used in modern Spain. NOT valid under foral laws of Aragón, Navarra, País Vasco for some cases.
Closed Will
Testamento CerradoThe testator writes (or has written) the will, seals it in an envelope, and presents it to the notario who certifies the envelope without knowing content. Content remains secret until death. Very rare today.
Legal but cumbersome. Notario registers the envelope in Registro de Actos de Última Voluntad.
Mostly used historically for privacy; modern open notarial will achieves similar privacy through notarial secrecy.
Joint Notarial Will (foral)
Testamento MancomunadoJoint will by spouses — legal ONLY in Aragón, Navarra, País Vasco, Galicia under their foral codes. NOT valid under Código Civil common regime (Madrid, Andalucía, Valencia, etc.). Allows mutual provisions where one clause depends on the other spouse.
Foral law only. Binding on surviving spouse after first death.
For expat couples: check CCAA of residency. Catalonia allows "pactos sucesorios" instead — inheritance contracts between living family members.
Forced Heirship
La Legítima is Spain's forced heirship rule (Código Civil Art. 806+): (1) Children/descendants are "herederos forzosos" entitled to 2/3 of the estate — split into "tercio de legítima estricta" (1/3, equal split by children) + "tercio de mejora" (1/3, distributable among children/grandchildren as testator chooses). Only the remaining "tercio de libre disposición" (1/3) can be left to anyone. (2) If no children: parents entitled to 1/2 of estate (1/3 if spouse survives). (3) Surviving spouse: usufructo of 1/3 (if children) or 1/2 (if only ascendants) or 2/3 (if no descendants/ascendants). In Catalonia (Codi Civil Llibre IV): legítima is only 1/4 of estate to children (much smaller), spouse has universal usufructo. Navarra: no legítima (absolute testamentary freedom!). País Vasco (Ley de Derecho Civil Vasco 5/2015): legítima is only 1/3 total collectively — testator can leave that 1/3 to only ONE child. Aragón, Baleares, Galicia: variations. FORAL LAW IS A MASSIVE ADVANTAGE for estate planning — if you're domiciled in Navarra or Catalonia you have far more freedom.
EU Succession Regulation (Brussels IV)
Reglamento (UE) 650/2012 (Brussels IV) applies to deaths from 17 Aug 2015. Default: law of habitual residence at death governs the entire estate (for EU assets). Election option (professio iuris): in a written will you may explicitly elect the law of your nationality — e.g. UK, Irish, French, German law — to govern your whole estate. This is ENORMOUSLY valuable for expats because Spanish legítima doesn't apply if you elected e.g. English law. UK note: UK is not a party to Brussels IV post-Brexit, but Spanish courts will still recognise a UK professio iuris election. USA note: Brussels IV covers only EU-located assets; US law continues to govern US-situated property. IMPORTANT: the election must be express and in writing — ideally in a notarial will drafted in Spain stating "elijo la ley de mi nacionalidad [país] para regir mi sucesión". Without election, Spanish legítima will apply to all assets held in Spain if you habitually reside here.
Inheritance Tax
El Impuesto sobre Sucesiones y Donaciones (ISD) is levied on the beneficiary (not the estate), by the Comunidad Autónoma of the deceased's residence. State-level rates start at 7.65% and rise to 34% progressively. BUT — CCAAs apply massive bonifications (up to 99%) for Group I (children under 21) and Group II (spouse, children over 21, ascendants). Result: identical inheritance pays wildly different tax depending on CCAA. Madrid: 99% bonification → effectively tax-free for close family. Andalucía: 99% bonification. Cataluña: reductions but still significant tax for larger estates. Valencia: 50% bonification. Asturias, Baleares: higher effective rates. Modelo 650 filing within 6 months of death (extendable by 6 months). Foreign non-resident beneficiaries: since 2018 (STS 242/2018 and Ley 11/2021) non-residents have the same right to CCAA bonifications as residents — but must actively claim.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Group I: children/descendants under 21 | €15,956.87 + €3,990.72 per year under 21 (max €47,858.59) | 7.65%–34% state rate; many CCAAs apply 99% bonification → effectively 0% |
| Group II: spouse, descendants 21+, ascendants | €15,956.87 | 7.65%–34% state rate; Madrid/Andalucía/Canarias/Galicia/Cantabria/Murcia ~99% bonification |
| Group III: siblings, nephews, aunts/uncles, in-laws | €7,993.46 | 7.65%–34% × multiplier 1.5882–1.9886 = ~12%–54% |
| Group IV: cousins, more distant, unrelated | €0 | 7.65%–34% × multiplier 2.0000 = ~15%–68% |
| Disability >33% | Additional €47,858.59 | Applied with class rates |
| Disability >65% | Additional €150,253.03 | Applied with class rates |
Habitual residence (vivienda habitual) inherited by spouse, descendants or ascendants: 95% reduction up to €122,606.47 per heir if retained 10 years. Family business/shares: 95% reduction if held 10 years post-inheritance. Life insurance: €9,195.49 reduction per beneficiary (group I+II). Non-residents: claim CCAA bonifications under Ley 11/2021. IMPORTANT: beneficiaries must file Modelo 650 even if tax = 0 — failure can trigger administrative penalty €150+. Many expats consult a gestoría (€300–800) for the Modelo 650 filing. Professional tax advice is mandatory for estates >€500,000 or cross-border situations.
Cross-Border & Multi-Country Estates
Expats with assets across countries face multiple complications: (1) A Spanish testamento notarial may not be directly enforceable in UK/USA/Canada/Australia — each jurisdiction has its own probate system. (2) Spain's ISD applies to: all estates of Spanish residents (worldwide assets), and to non-resident beneficiaries receiving Spanish-located assets. (3) Few double inheritance tax treaties — Spain has agreements with France, Greece, Sweden (old). With USA: no DTA on inheritance (risk of double tax, though credit mechanisms help). UK: no DTA but unilateral credit under Ley 29/1987 Art. 23. (4) US citizens must report inheritances >$100,000 to IRS on Form 3520. (5) UK inheritance tax applies to UK-domiciled individuals regardless of Spanish residency — complex "domicile of origin" rules. Action: use a cross-border specialist (abogado + UK solicitor + US attorney combination). Good firms: Spence Clarke & Co, Lexidy Law Boutique, Fairway Lawyers. For assets in multiple EU countries: a single Spanish notarial will with professio iuris election often works across borders via the Certificado Sucesorio Europeo (European Certificate of Succession).
Certificate of Inheritance
Spain does not issue a single formal inheritance certificate. The key document is the "escritura de aceptación y adjudicación de herencia" — a notarial deed signed by all heirs after death, listing assets and distribution. To open this process, heirs need: (1) Certificado de Defunción (death certificate, free from Registro Civil 15 days after death); (2) Certificado de Últimas Voluntades (from Registro de Actos de Última Voluntad, Ministerio de Justicia, €3.86, shows if a will exists and with which notario); (3) Certificado de Contratos de Seguros con cobertura de fallecimiento (€3.86, lists life insurance policies); (4) Copy of the will (authentic copy from the notario who held it); (5) Inventory of assets (bank accounts, property, vehicles) with valuations; (6) Modelo 650 ISD payment proof. The Escritura is then taken to: Registro de la Propiedad (to transfer real estate), banks (to release accounts), DGT (to transfer vehicles). Total process typically 3–8 months; longer if disputes. Heirs can renounce the inheritance entirely ("repudiar la herencia") via notarial act — permanent and irrevocable. Partial acceptance not allowed. "Aceptación a beneficio de inventario" limits heir liability to inherited assets — protects against undiscovered debts.
Will Registration
The Registro General de Actos de Última Voluntad is a central national database maintained by the Ministerio de Justicia. Every notarial will in Spain is automatically registered here within 48 hours of signing. After any death in Spain, the heirs request the Certificado de Últimas Voluntades (15 days after death; €3.86 via sede.mjusticia.gob.es or Modelo 790) — it shows whether a will exists and with which notario. This is CRITICAL: without checking, heirs cannot know if there's a valid will. Non-Spanish nationals with a Spanish notarial will are automatically registered. Holographic wills are NOT registered unless specifically deposited with a notary. For expats with assets abroad: consider separate wills in each jurisdiction, or a single master will with professio iuris, registered centrally via the European Register of Wills (ENRW) accessible across most EU states.
Living Will & Healthcare Power of Attorney
Spanish "Documento de Instrucciones Previas" (also called Voluntades Anticipadas or Testamento Vital) is the equivalent of a living will. Regulated by Ley 41/2002 Art. 11 + CCAA-specific laws. Specifies wishes on: life-sustaining treatment, palliative care, organ donation, research use of your body. Must be: signed before a notario (€30–50) OR before 3 witnesses (2 without family relation) OR at the Registro de Instrucciones Previas of your CCAA. Registered at Registro de Instrucciones Previas de tu CCAA (Madrid: Consejería de Sanidad; Cataluña: Departament de Salut) AND the national Registro Nacional de Instrucciones Previas. Attached to your clinical history (Historia Clínica Digital). Can also appoint a "representante" to decide on your behalf. Free of charge. Since Ley Orgánica 3/2021 on eutanasia, you can also include a "solicitud de ayuda para morir" if you meet the legal conditions (incurable suffering). Update regularly as medical wishes evolve.
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Estate & Inheritance
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