The legal framework
The Civil Code (articles 657 to 1087) reserves two thirds of the estate to descendants — one third of strict legítima in equal shares and one third of mejora that may be concentrated on one of them —, leaves one third freely disposable, and gives the widowed spouse the usufruct of the mejora third (half the estate when concurring with ascendants, two thirds when there are neither). The civil laws of Catalonia (legítima of one quarter), Aragon, Navarre, the Basque Country, Galicia and the Balearics have their own rules, and the applicable law depends on the deceased's regional civil status. Without a will, descendants inherit, then ascendants, then the spouse, then collaterals to the fourth degree; the unmarried partner inherits only where a regional law provides (Catalonia, Balearics, Basque Country, Navarre…). Inheritance tax (Impuesto sobre Sucesiones) is devolved to the regions: relieved almost entirely for close relatives in Madrid, Andalusia, Murcia and others, high in Asturias or Valencia for large estates. The EU Succession Regulation 650/2012 applies in Spain to everyone, including UK nationals: the law of the last habitual residence governs the whole estate unless the deceased chose the law of his nationality in a will.
Inheritance is the subject that worries British residents most, and the one where the two systems clash: English law gives complete testamentary freedom, Spanish common law forces two thirds to the children. The EU Succession Regulation resolves it — a UK national resident in Spain may choose English (or Scottish) law for the whole of his estate by a clause in his will, and Spanish notaries and courts apply that choice, so the forced-heirship problem disappears. Without a choice, Spanish law applies to a resident's entire estate, including the house in England.
Tax does not follow the same rule. Spain taxes the heirs of a Spanish resident on their worldwide inheritance, and the heirs of a non-resident on Spanish assets, with the regional reliefs available to non-residents since 2015-2018; the UK taxes the worldwide estate of anyone domiciled (or long-term resident since April 2025) in the UK at 40 % above the nil-rate band. There is no UK-Spain inheritance tax treaty, only unilateral credit for tax paid abroad. A British resident in Spain who is no longer UK-domiciled escapes UK inheritance tax on non-UK assets but pays Spanish regional tax, which for a spouse or child in Andalusia, Madrid or Murcia is close to zero.
Key points
| Forced heirship (common law) | Two thirds for descendants (strict third + mejora third); half for ascendants without descendants; usufruct for the spouse |
|---|---|
| Regional laws | Catalonia: one quarter; Galicia: one quarter; Aragon: collective half; Balearics: one third or half; Navarre: formal legítima; Basque Country: one third |
| Without a will | Descendants, ascendants, spouse, collaterals to the fourth degree, the State or region |
| Unmarried partner | No inheritance rights under common law; equated in several regions (Catalonia, Balearics, Basque Country, Navarre, Galicia under conditions) |
| Will | Open will before a notary (40 to 80 euros), closed, or holographic (handwritten, formalised after death); automatic entry in the Register of Last Wills |
| Choice of law | EU Regulation 650/2012: a UK national may choose English or Scottish law for the whole estate by will; otherwise the law of the last habitual residence applies |
| Procedure | Death certificate and last-wills certificate, declaration of heirs before a notary (without a will), acceptance and partition by deed, tax settled within six months |
| Tax | Devolved to the regions: from almost nil (Madrid, Andalusia) to high rates (Asturias) for close relatives; heavier between collaterals and strangers; non-residents get regional rules since 2015-2018; no UK-Spain treaty |
In practice
- Make a Spanish will before a notary: it costs under 100 euros, is entered automatically in the Register of Last Wills and avoids the declaration of heirs; British residents use it to choose English law, protect the spouse or unmarried partner and, if they wish, disinherit nobody — a Spanish will limited to Spanish assets alongside an English will is common, but the two must not revoke each other.
- On death: death certificate, certificate from the Register of Last Wills (available after 15 days), copy of the will from the notary; without a will, a declaration of heirs before the notary of the last domicile.
- Accept the estate 'a beneficio de inventario' if there are debts: plain acceptance makes heirs liable with their own assets.
- Settle the tax (form 650) with the region of the deceased's residence within six months (extendable by six); then the deed of partition and changes at the Land Registry and the banks; heirs living in the UK will need an NIE number and can act through a power of attorney given before a UK notary and apostilled.
- The spouse may ask for the usufruct to be commuted into an annuity, capital or specific assets.
Cost and coverage
Notarial will 40 to 80 euros; declaration of heirs 150 to 300 euros; deed of partition 300 to 1,000 euros depending on the assets; tax according to the region and the relationship (often zero for spouse and children in Madrid or Andalusia, up to 34 % between strangers); municipal capital-gains tax (plusvalía) on urban property; a Spanish lawyer for the whole process typically 1 to 2 % of the estate.
Recent changes
Since 2015 the EU regulation lets residents choose their national law; the Supreme Court and the EU Court of Justice (2014, extended to non-EU heirs in 2018) opened the regional reliefs to non-resident heirs, so British heirs pay the same regional tax as Spaniards. Several regions have all but abolished the tax for close relatives since 2019; Valencia introduced a 99 % relief for spouses and children in 2023.
Where to go
- Notaries (General Council of Notaries): will, declaration of heirs, partition.
- General Register of Last Wills (Ministry of Justice): certificate.
- Tax agency of each autonomous community: settlement of the tax (form 650); the national Agencia Tributaria for estates of non-residents.
- Land Registry: change of ownership of property; British consulates for UK death registration (optional) and lists of English-speaking lawyers.
Worth knowing
Without a will, a British resident's whole estate — including assets in the UK — falls under Spanish forced heirship, and an unmarried partner gets nothing. A notarial will of 50 euros choosing English law and leaving the estate as you wish changes everything. But it does not change the tax: Spanish regional inheritance tax applies to a resident's heirs wherever the assets are, and the six-month deadline runs from the death.
Frequently asked questions
Can I leave everything to my spouse, as I would in England?
Yes, if your Spanish will chooses English law for your succession under the EU regulation — Spanish notaries insert the clause routinely. Without that choice, Spanish common law reserves two thirds to your children and gives your spouse only a usufruct. The choice of law does not affect Spanish inheritance tax, which your spouse will pay according to the region — zero or nearly so in Andalusia, Madrid, Murcia, Valencia and the Balearics for spouses.
Do my children in the UK pay Spanish inheritance tax on my Spanish villa?
Yes, as non-resident heirs, on the Spanish assets, but with the same regional reliefs as residents since 2015-2018: in Andalusia a child is exempt up to one million euros. They must file form 650 with the national tax agency within six months and obtain an NIE; UK inheritance tax may also apply if you were UK-domiciled, with credit for the Spanish tax paid on the same asset.
Is my English will valid in Spain?
Yes as to form (Spain applies the Hague Convention on the form of wills) and, if it chooses English law or you were UK-domiciled with your last residence in the UK, as to content too. In practice, executing it in Spain is slow and costly — sworn translation, apostille, grant of probate, then notarial deeds — which is why most British residents also make a Spanish will limited to their Spanish assets, drafted so as not to revoke the English one.
Official sources and links
- Civil Code — Book III, successions — BOE
- Ministry of Justice — certificate of last wills — procedure
- Tax Agency — inheritance and gift tax (non-residents) — form 650
- Regulation (EU) No 650/2012 — successions (choice of law) — EUR-Lex
- Administración General del Estado — administracion.gob.es — official portal of Spanish public services, with pages in English
- Boletín Oficial del Estado (BOE) — Spanish legislation, official and consolidated texts
- British Consulates in Spain — gov.uk — living in Spain guide, consular help, lists of English-speaking lawyers