Everything You Need to Know About Spanish Succession Law, Forced Heirship, and Inheritance Tax
Spanish inheritance law presents critical challenges for international residents and property owners—from forced heirship rules that override your wishes to complex tax obligations that vary dramatically by region. This comprehensive 2026 guide explains how to protect your estate using EU Regulation 650/2012, when to elect UK or home country law, and how to minimize inheritance tax burdens for your heirs. Whether you’re a British expat, EU citizen, or non-resident property owner, this guide ensures your legacy in Spain is protected exactly as you intend.[1]
⚠️ Important Disclaimer: This Article Is Educational Only
The information in this article is general guidance based on 2026 Spanish and EU law. Inheritance law, succession planning, forced heirship rules, and inheritance tax rates are highly complex, subject to regional variation, and depend entirely on your personal circumstances, family structure, nationality, residency status, and estate composition.
Key variables affecting your specific situation:
- Inheritance tax rates, allowances, and exemptions vary dramatically by autonomous community (e.g., Madrid offers 99% relief vs. Asturias with minimal relief)
- Succession law application depends on habitual residence, nationality, and whether you’ve elected a choice of law in your will
- Forced heirship rules vary by region within Spain (some autonomous communities have different rules)
- Tax liability depends on heir residency status, relationship to deceased, and property location
- Recent tax reforms (2025-2027) have introduced phased changes that apply at different dates
Every estate is unique. This article provides educational orientation, not specific legal or tax advice for your circumstances.
Each Lextax client receives personalized estate planning advice, including:
- Analysis of your specific residency, nationality, and family circumstances
- Strategic use of EU Regulation 650/2012 to elect applicable law
- Drafting of Spanish wills with proper choice-of-law clauses
- Inheritance tax calculations specific to your autonomous community and heirs
- Coordination with UK or home-country wills to avoid conflicts
Contact Lextax for comprehensive, personalized estate planning and succession advice before making decisions based on this article.
The Problem: Why Spanish Inheritance Law Surprises Expats
Many international residents in Spain face devastating surprises when dealing with inheritance matters:
- «My UK will covers everything» – Wrong. Without a Spanish will explicitly electing UK law, Spanish forced heirship rules may override your wishes]
- «I can leave my Spanish property to my partner» – Not necessarily. Under Spanish law, children are entitled to two-thirds of your estate—you cannot disinherit them
- «Inheritance tax in Spain is like the UK» – False. Heirs pay the tax (not the estate), rates vary 0%-34% by region, and allowances range from €1,000 to €1,000,000
- «My children won’t pay tax on inheritance» – Depends entirely on region. Madrid: 99% exemption. Asturias: minimal exemption. Difference: tens of thousands of euros
Without proper planning, your estate may be distributed contrary to your wishes, and your heirs may face unexpected tax bills exceeding 30% of the inheritance value.
The Agitation: What’s at Stake
Legal Risks
- Forced heirship overrides your wishes: Spanish law automatically distributes two-thirds of your estate to children—you only control one-third
- Intestacy disaster: Die without a will in Spain and the government may take your estate within 6 months
- Partner disinheritance: Unmarried partners and stepchildren receive nothing under Spanish forced heirship—unless you plan proactively
Financial Risks
- Inheritance tax shock: Heirs in high-tax regions (Catalonia, Asturias) can face 25%-34% tax bills on inherited property[
- Non-family heirs taxed heavily: Friends, charities, and distant relatives face up to 34% tax with minimal exemptions
- Regional tax traps: Moving from Madrid (99% exemption) to Catalonia (lower exemptions) can increase tax liability by €100,000
Administrative Burden
- 6-month inheritance tax deadline: Heirs must file and pay within 6 months of death or face surcharges and penalties
- Complex cross-border estates: Without proper planning, heirs face parallel proceedings in Spain and UK/home country, costing €10,000-€30,000+ in legal fees
- Property frozen during probate: Spanish property cannot be sold or transferred until inheritance process completes—can take 6-18 months
The Solution: How Lextax Protects Your Legacy
Lextax specializes in international estate planning for expats and non-resident property owners in Spain—ensuring your wishes are honored, your heirs are protected, and tax burdens are minimized.
Our Services:
- Spanish will drafting with EU Regulation 650/2012 choice-of-law clauses (electing UK or home country law)
- Coordination with UK/home country wills to avoid conflicts and ensure seamless cross-border estate administration
- Inheritance tax optimization based on your specific autonomous community and heir relationships
- Forced heirship planning to protect partners, stepchildren, or non-family beneficiaries within Spanish law
- Lifetime gift strategies to reduce estate value and inheritance tax exposure
- NIE and documentation support for heirs inheriting Spanish assets
- Probate and estate administration for international estates
We translate Spanish succession law complexity into clear, actionable strategies—ensuring your legacy is protected exactly as you intend.
Understanding Spanish Succession Law: The Basics
Who Does Spanish Inheritance Law Apply To?
Default rule under EU Regulation 650/2012:
The law of the country where you have your habitual residence at the time of death governs your entire estate (worldwide assets).
This means:
- If you live in Spain at death (even part-time), Spanish law applies by default—unless you elect otherwise
- «Habitual residence» is determined by where you spend most of your time, where your family lives, where your economic interests are centered
- The 183-day tax residency rule is separate from habitual residence—you can be habitually resident in Spain even if you spend fewer than 183 days there
The Critical Exception: Electing Your National Law
EU Regulation 650/2012 allows you to choose the law of your nationality to govern your succession.
How it works:
- You must explicitly state in your Spanish will: «I elect that the law of [England and Wales / Scotland / Northern Ireland / USA / etc.] shall govern the succession of my entire estate»
- This election must be clear, unambiguous, and included in a validly executed Spanish will
- Without this election, Spanish law (including forced heirship) applies automatically
Why this matters:
- UK law (England & Wales) has no forced heirship—you can leave your estate to anyone you wish
- Spanish law mandates two-thirds of your estate goes to children—you only control one-third
Key takeaway: The choice-of-law election is the single most important clause in your Spanish will for avoiding forced heirship.
Spanish Forced Heirship Rules: What Happens Without a Choice-of-Law Election
If Spanish law applies to your estate (because you didn’t elect your national law), your assets are distributed under forced heirship rules.
How Spanish Forced Heirship Works
Your estate is divided into three equal thirds:
- Legitimate Strict Third (Legítima Estricta) – 1/3
- Must be divided equally among all children
- You have no control over this portion
- Cannot be left to anyone else (including your spouse or partner)
- Improved Third (Tercio de Mejora) – 1/3
- Must go to children (or grandchildren if children are deceased)
- You can choose which children receive more or less
- Can give all of this third to one child or distribute unequally
- Cannot go to spouse, partner, or non-children
- Free Disposal Third (Tercio de Libre Disposición) – 1/3
- You have complete freedom to leave this to anyone
- Can go to spouse, partner, friends, charities, non-family
Spouse’s Rights Under Spanish Law
If you have children:
- Spouse receives usufruct (life interest) in the «Improved Third» (1/3 of estate)
- Spouse can use and benefit from the assets (e.g., live in property, receive rental income) but doesn’t own them
- Children inherit full ownership when spouse dies
- Spouse receives no automatic ownership unless specifically named in the «Free Disposal Third»
If you have no children:
- Parents become forced heirs (entitled to 1/2 of estate)
- Spouse receives usufruct in 1/3 if parents are alive
- Spouse receives usufruct in 1/2 if no parents
Example: Spanish Forced Heirship in Action
Scenario: John (UK expat) lives in Spain. He has €600,000 in Spanish assets. He has 2 children from a first marriage and a current partner (not married). He has no Spanish will with choice-of-law election. John dies.
What happens under Spanish law:
- First Third (€200,000): Divided equally between 2 children = €100,000 each
- Second Third (€200,000): Must go to children—John could have chosen distribution, but without a will, it’s split equally = €100,000 each
- Third Third (€200,000): John’s partner receives nothing—this goes to children equally unless John had a will stating otherwise = €100,000 each
Result: Each child inherits €300,000. Partner inherits €0.
If John had elected UK law:
- John could leave the entire €600,000 to his partner (or distribute as he wishes)
- Children would receive nothing (under UK law, no forced heirship)
How to Avoid Forced Heirship: Using EU Regulation 650/2012
Step 1: Make a Spanish Will
You MUST have a separate Spanish will for your Spanish assets.
Why?
- Simplifies probate—no need to translate or legalize foreign wills
- Allows you to elect your national law (UK, USA, etc.) to avoid forced heirship
- Reduces legal costs and delays for your heirs
Important: Your Spanish will should cover only Spanish assets. Your UK/home country will should cover assets outside Spain.
Step 2: Include a Brussels IV (EU Regulation 650/2012) Choice-of-Law Clause
Essential clause:
«In accordance with Article 22 of EU Regulation 650/2012, I elect that the law of [England and Wales / Scotland / Northern Ireland / my nationality] shall govern the succession to my entire estate, wherever situated.»
Key points:
- Must be explicit and unambiguous
- Must state which UK jurisdiction (England & Wales, Scotland, or Northern Ireland)—they have different succession laws
- Must reference Article 22 of EU Regulation 650/2012
- Must be included in a validly executed Spanish will before a notary
Step 3: Address Usufruct for Your Spouse/Partner (If Applicable)
If you own property in Spain and live with a spouse or partner:
Even if you elect UK law, your spouse/partner may need a right to continue living in the Spanish property. Include a usufruct clause:
«I grant my spouse/partner [name] a life interest (usufruct) in the property located at [address], ensuring they may reside in and use the property for the duration of their life.»
This protects your partner’s housing security while respecting UK law’s freedom of disposition.
Spanish Inheritance Tax: What Your Heirs Will Pay
Key Principles
Who pays:
- Heirs pay the tax, not the estate (unlike UK inheritance tax)
- Each heir pays tax on their individual share
- Tax liability depends on heir’s relationship to deceased and heir’s pre-existing wealth
Deadline: 6 months from date of death (can extend to 12 months with surcharge)
Where to pay:
- If heir is Spanish tax resident: File in autonomous community where deceased lived (worldwide assets)
- If heir is non-resident: File in autonomous community where Spanish assets are located (Spanish assets only)
National Inheritance Tax Rates (Before Regional Adjustments)
Spanish inheritance tax is progressive:
| Inheritance Value | Tax Rate |
| Up to €7,993 | 7.65% |
| €7,993 – €31,956 | 8.50% – 11.05% |
| €31,956 – €79,881 | 11.05% – 16.15% |
| €79,881 – €239,389 | 16.15% – 25.50% |
| €239,389 – €398,778 | 25.50% – 29.75% |
| €398,778 – €797,555 | 29.75% |
| Over €797,555 | 34.00% |
These are BASE rates—before applying:
- Regional reductions (can reduce tax to 0-1% in generous regions)
- Kinship allowances (higher allowances for close family)
- Multiplier coefficients based on heir’s pre-existing wealth
Kinship Groups and Allowances
Heirs are classified into four groups based on relationship to deceased:
| Group | Relationship | National Allowance |
| Group I | Children under 21 | €15,957 + €3,990 per year under 21 (max €47,858) |
| Group II | Children 21+, parents, spouse | €15,957 |
| Group III | Siblings, aunts/uncles, nieces/nephews, in-laws | €7,993 |
| Group IV | Distant relatives, unmarried partners, friends, charities | €0 |
Key point: These are national minimum allowances. Most autonomous communities offer far higher allowances and reductions for Groups I & II.
Regional Inheritance Tax Rates & Exemptions (2026)
Inheritance tax varies DRAMATICALLY by autonomous community.
Most Generous Regions (99%+ Relief for Close Family):
| Region | Groups I & II Relief | Allowance/Threshold | 2026 Notes |
| Madrid | 99% | €1,000,000 | Consistently lowest tax region |
| Andalusia | 99%-100% | €1,000,000 | One of most generous |
| Murcia | 99% | €1,000,000 | Full relief for close family |
| Canary Islands | 99.9% | €1,000,000 | Nearly tax-free |
| Cantabria | 99% | €1,000,000 | Full reduction Groups I & II |
| Castile and León | 99% | €1,000,000 | Full reduction close family |
| Extremadura | 100% | €500,000 | Now includes nephews & stepchildren |
| Galicia | 99% | €1,000,000 | Progressive reductions |
| La Rioja | 99% | €1,000,000 | Maintained in 2026 |
Valencian Community (New 2026 Reforms):
| Beneficiary | Relief | Effective Date | Allowance |
| Spouse, children, parents | 99% | Already in effect | €100,000 |
| Siblings, aunts/uncles, nieces/nephews | 25% | June 1, 2026 | €7,993 |
| Siblings, aunts/uncles, nieces/nephews | 50% | June 1, 2027 | €7,993 |
Important 2026-2027 change: Valencia introduces phased relief for collateral relatives (siblings, aunts/uncles, nieces/nephews)—25% reduction from June 2026, increasing to 50% from June 2027.
Moderate to High Tax Regions:
| Region | Groups I & II Relief | Allowance | Notes |
| Catalonia | Variable | €100,000 | Lower threshold; many deductions based on age/disability |
| Basque Country | 95%-100% | Varies (often >€400,000) | Separate fiscal regime; very generous for close family |
| Balearic Islands | 75%-99% | €700,000 | Sliding scale based on amount & relationship |
| Aragon | Up to 65% | €500,000 | Complex deductions based on age/kinship |
| Asturias | Low | €300,000 | One of most burdensome regions |
Key takeaway: Moving from Madrid to Asturias can increase your heirs’ tax liability by €50,000-€100,000+ on the same inheritance.
Inheritance Tax for Non-Residents
Since 2015, non-residents and residents are treated equally for inheritance tax purposes.
Key rules for non-resident heirs:
- Non-resident heir inheriting Spanish assets: Pays Spanish inheritance tax only on Spanish assets (not worldwide)
- Applies same regional rates and allowances as residents
- Must file in the autonomous community where the asset is located
- UK citizens (post-Brexit) are treated as non-EU—24% non-resident income tax rate applies if they rent inherited property
Example: UK citizen (non-resident) inherits €200,000 Spanish property in Madrid from parent.
- Madrid offers 99% relief for children (Group II)
- Effective tax: ~€200 (after allowances and 99% relief)
The Inheritance Process in Spain: Step-by-Step
Phase 1: Immediate Steps (Days 1-7)
Step 1: Obtain Death Certificate
Action: Request original death certificate (Certificado de Defunción) from:
- Civil Registry (Registro Civil) in municipality where death occurred
- Or hospital/medical facility that certified death
Timeline: Issued within 24-72 hours[30][5]
Phase 2: Legal Documentation (Weeks 1-4)
Step 2: Obtain Certificate of Last Wills (Certificado de Últimas Voluntades)
What it is: Official document from the Spanish Central Registry of Wills showing whether the deceased made a Spanish will
How to obtain:
- Apply online or in-person at General Registry of Wills (Registro General de Actos de Última Voluntad)
- Required documents: Death certificate, deceased’s ID/NIE
- Wait period: Must apply at least 15 working days after death[30]
- Cost: ~€4
- Processing: 5-10 working days
Why it matters: If no Spanish will exists, Spanish intestacy law applies—must follow forced heirship rules automatically.[5][30]
Step 3: Obtain NIE for Each Heir (If Not Already Held)
All heirs (Spanish and foreign) need NIE numbers to:
- Sign inheritance acceptance deeds
- Pay inheritance tax
- Register inherited property
How to obtain: See our comprehensive guide: Buying Property in Spain as a Foreigner: The Ultimate 2026 Step-by-Step Guide
Step 4: Inventory All Assets and Liabilities
Compile complete list of:
- Spanish bank accounts (request balance certificates)
- Real estate (obtain Nota Simple from Land Registry for each property)
- Vehicles
- Investments, shares
- Personal property
- Outstanding debts, mortgages
Phase 3: Acceptance and Tax Filing (Months 2-6)
Step 5: Sign Deed of Acceptance of Inheritance (Escritura de Aceptación de Herencia)
What it is: Formal acceptance of inheritance before Spanish notary
Who attends: All heirs (or their legal representatives via power of attorney)
Documents required:
- Death certificate
- Certificate of Last Wills
- Copy of will (if exists)
- NIE for all heirs
- Nota Simple for any inherited property
- Bank statements and asset valuations
Timeline: Must complete within 6 months of death to avoid inheritance tax surcharges
Cost: Notary fees €300-€800 (variable)
Step 6: File and Pay Spanish Inheritance Tax (Modelo 650)
Deadline: 6 months from date of death
Where to file: Autonomous community tax office where deceased lived (if resident) or where assets located (if non-resident)
Documents required:
- Copy of death certificate
- Certificate of Last Wills
- Copy of will
- Deed of Acceptance of Inheritance
- Nota Simple for property
- Bank account statements
- Valuations of all assets
- NIE for each heir
How to calculate: Use autonomous community’s tax calculator or hire gestor/lawyer
Payment: Bank transfer or in-person at tax office
Late filing surcharge: 5%-20% + interest[9]
Step 7: Pay Municipal Capital Gains Tax (Plusvalía Municipal) – If Inheriting Property
What it is: Municipal tax on increase in land value since deceased acquired property[44]
Who pays: Heirs
Deadline: 6 months from death (same as inheritance tax)
Where to pay: Town hall (Ayuntamiento) where property is located
Cost: Varies by municipality and property value (typically €500-€3,000)[44]
Phase 4: Property Transfer and Registration (Months 6-12)
Step 8: Register Inherited Property at Land Registry
Required documents:
- Deed of Acceptance of Inheritance
- Proof of inheritance tax payment (Modelo 650)
- Proof of plusvalía payment
- NIE for new owners
Processing time: 2-4 weeks (variable by registry)
Cost: Registry fees €400-€700 (variable)
Why it matters: Until registered, heirs are not legal owners—cannot sell or mortgage property.
Frequently Asked Questions (FAQ)
Do I need a Spanish will if I have a UK will?
Yes. A separate Spanish will is essential for Spanish assets. It simplifies probate, reduces costs, and allows you to elect UK law to avoid forced heirship.
Can I leave my Spanish property to my partner if I have children?
Only if you elect UK law (or another non-forced-heirship jurisdiction) in your Spanish will. Under Spanish law, children are entitled to two-thirds of your estate—you cannot disinherit them.
What happens if I die in Spain without a will?
Spanish intestacy law applies automatically:
- Spouse receives usufruct (life interest) in 1/3
- Children inherit 2/3 equally
- If no children, parents inherit 1/2
- If no spouse, children, or parents, siblings inherit equally
- If no legal heirs, Spanish government inherits estate within 6 months[14]
How much inheritance tax will my heirs pay in Spain?
Depends entirely on:
- Region (Madrid: 99% exemption vs. Asturias: minimal exemption)
- Relationship (children pay less than siblings or friends)
- Value of inheritance
- Heir’s pre-existing wealth
Example: €300,000 inheritance to child in Madrid = ~€300 tax (99% relief). Same inheritance in Catalonia = ~€15,000-€25,000 tax.
Get a personalized calculation from Lextax for your specific situation.
Can I avoid Spanish forced heirship?
Yes—by electing UK law (England & Wales) or another jurisdiction without forced heirship in your Spanish will, under EU Regulation 650/2012.
Does Brexit affect UK citizens’ inheritance rights in Spain?
No—EU Regulation 650/2012 still applies to UK citizens. You can still elect UK law to govern your Spanish estate.
However: UK citizens are now treated as non-EU for tax purposes—24% non-resident income tax rate applies if renting inherited Spanish property.
What is the deadline to file inheritance tax in Spain?
6 months from date of death. Extensions to 12 months available with surcharge. Late filing results in 5%-20% penalties plus interest.
Can I give property to my children during my lifetime to avoid inheritance tax?
Potentially, but gift tax (ISD) applies. Most regions offer the same exemptions and reductions for gifts as for inheritance. Consult Lextax for lifetime gift strategies.
Why Choose Lextax for International Estate Planning?
Lextax provides comprehensive estate planning and succession services for international residents and non-resident property owners in Spain—ensuring your wishes are honored and your heirs are protected.
Our Services:
- Spanish will drafting with EU Regulation 650/2012 choice-of-law clauses
- Coordination with UK/home country wills to avoid conflicts
- Inheritance tax optimization based on your specific region and heirs
- Forced heirship planning to protect partners, stepchildren, or non-family beneficiaries
- Lifetime gift strategies to reduce estate value and tax exposure
- Estate administration for international estates
- NIE processing for heirs
- Multilingual support in English, Spanish, and other languages
We specialize in serving UK expats, EU citizens, and international property owners—translating Spanish succession law into clear, actionable strategies.
Conclusion & Call to Action
Spanish inheritance law, forced heirship rules, and regional tax variations present critical challenges for international residents and property owners. Without proper planning—including a Spanish will with a choice-of-law election—your estate may be distributed contrary to your wishes, and your heirs may face unexpected tax burdens.
This guide provides educational information. Every estate is unique, and costs, tax rates, and legal requirements depend entirely on your personal circumstances, region, and family structure.
Don’t leave your legacy to chance. Let Lextax provide the expert estate planning guidance you need to protect your assets and minimize your heirs’ tax burden.
Contact Lextax today for a comprehensive estate planning consultation—because clarity and proactive planning are your best protection.