Probate legislation in Spain is different from that in the UK. To be ready for a time when Spanish probate will impact you, it is best for those who relocate to Spain or spend a lot of time there to be aware of these rules. Here is an overview of Spanish inheritance, taxation, and probate law.
What Are the Differences Between Spanish and UK Probate?
It is customary in the UK to name an executor in a will. This isn’t the case in Spain, though. Usually, under a power of attorney that authorises the lawyer to act as the estate administrator, beneficiaries appear before a notary and accept their share of the inheritance. If the estate includes land or property, a deed of acceptance is required and must be signed in front of a notary.
To ensure your assets are handled appropriately, it is best to draft a Spanish will if you live in Spain, whether permanently or temporarily. Although they can cause delays, UK wills are lawful in Spain.
Lack of a Valid Will
When someone passes away intestate, their will will be handled in accordance with the intestacy laws of the nation in which they were born or now reside. For people who divide their time between Spain and the UK, this could be challenging to ascertain at first. For succession purposes, your estate is generally governed by the laws of the country where you were ‘habitually resident’ at the time of death. While spending more than 183 days in Spain typically makes you a resident for tax purposes, you must explicitly state your intentions in a Will to ensure your preferred national law applies to your estate.
Spanish Inheritance Laws
Spain’s inheritance law prioritises family protection. Under Spanish law, children are usually entitled to two-thirds of an estate. However, as a UK national, you can include a ‘Choice of Law‘ clause in your Spanish Will. This allows you to choose the law of your nationality (e.g., English law) to govern your estate, effectively bypassing Spanish forced heirship rules and allowing you to leave your assets to whomever you choose.
Inheritance tax
In Spain, inheritance tax is paid by the beneficiary, not the estate. While there isn’t a single national ‘marital exemption’ like in the UK, almost all regions popular with UK nationals now offer 99% to 100% tax relief for spouses and children. This means that for many families, the actual tax bill is zero or very close to it.
It is always best to seek professional advice when dealing with legal issues. For help with Spanish probate, contact Spanish Probate Matters on 0208 150 2010.
