Spanish probate law differs from that of the UK. For those who move to Spain or spend significant amounts of their time there, it is best to understand these laws to ensure you can prepare for a time when Spanish probate will affect you. We have written a brief guide to Spanish probate, taxation and inheritance law.
How Does Spanish Probate Differ From the UK?
In the UK, appointing an executor in a will is normal. However, this is not the same in Spain. Beneficiaries appear before a notary and accept their share of the inheritance, usually via a power of attorney for the lawyer to act as the estate administrator. A deed of acceptance is needed if the estate includes property or land, which must also be executed before a notary.
If you are living in Spain, either part or full-time, it is best to create a Spanish will to ensure your assets will be dealt with accordingly. UK wills are valid in Spain, but it could cause delays.
Dying Without a Valid Will
A person who has died intestate will have their will administered according to the intestacy rules of the country they reside in or are a citizen of. This could be hard to determine initially for those who split their time between Spain and the UK. A Spanish resident is considered to be someone who spends more than half of a year in Spain. However, for someone moving to Spain and intending to stay permanently has residency from the day they arrive. You will also be classed as a Spanish resident if your business or main interest is in Spain. You are also considered a Spanish resident if you are married to a Spanish resident.
Obligatory Inheritance Law
In Spain, the inheritance law protects the family first. It states that 2/3 of an estate must be left to the children of the deceased, with one-third being split equally and the other being split however the deceased has chosen. A surviving spouse has a life interest, too. The final third is to be distributed as per the deceased’s wishes. In the UK, assets can be distributed; however, the deceased has requested in their will with no forced heirship.
Inheritance tax
If the deceased or the recipient is a Spanish resident, or if the property being passed down is in Spain, then the recipient pays the inheritance tax. There is also no spouse exemption.
For help with Spanish probate issues, contact Spanish Probate Matters on 0208 150 2010.
