Inheritance: Spain vs UK | Differences for British Heirs

Inheritance: Spain vs UK — Key Differences for British Heirs

If you are a British heir of a Spanish estate, or a British property owner planning your succession in Spain, the differences between the two inheritance systems are profound. This guide compares them across the seven points that matter most.

1. Forced Heirship — Spanish legítima vs UK Freedom of Testation

UK: full freedom to leave assets to whomever you wish (testamentary freedom). Spain: civil law mandates that two-thirds of the estate must go to protected heirs (children, then parents, then spouse) — this is the legítima. British property owners in Spain can opt out by invoking EU Regulation 650/2012 (Brussels IV) in their Spanish will, choosing English law to govern their succession.

2. EU Succession Regulation 650/2012 (Brussels IV)

Although the UK is no longer in the EU, Brussels IV still applies to Spanish property succession when the deceased was a British national. By drafting a Spanish will with an explicit choice of English law, British owners avoid the Spanish forced heirship regime. This is critical to ensure your wishes are respected.

3. Recognition of UK Wills in Spain

UK wills (English, Scottish, Northern Irish) are valid in Spain after apostille of the Hague Convention and sworn translation into Spanish. However, using a UK will adds significant cost and time to the inheritance procedure. We strongly recommend drafting a Spanish will limited to your Spanish assets, ideally invoking Brussels IV.

4. Inheritance Tax — IHT vs Modelo 650

UK: Inheritance Tax (IHT) at the national rate, with the nil-rate band and residence nil-rate band. Spain: Impuesto sobre Sucesiones y Donaciones (Modelo 650), with regional variations. The Comunidad Valenciana applies substantial reductions for close family heirs. Cross-border heirs may face both UK IHT and Spanish inheritance tax — we coordinate with UK solicitors to manage the dual system efficiently.

5. Probate vs Aceptación de Herencia

UK: probate is granted by the Probate Registry, after which the executor distributes the estate. Spain: there is no probate process equivalent. Heirs sign the Aceptación de Herencia (Acceptance of Inheritance) before a Spanish notary, then pay Modelo 650 and register the property in their names at the Spanish Land Registry.

6. Modelo 211 — 3% Retention When British Heirs Sell Spanish Property

When non-resident British heirs sell the inherited Spanish property, the buyer must withhold 3% of the sale price and pay it directly to the Spanish tax authority via Modelo 211, as an advance against capital gains tax. This is a Spanish-specific obligation. Our firm handles the Modelo 211 filing.

7. Power of Attorney — Handling Spanish Inheritance from the UK

Most British heirs we represent complete the entire Spanish inheritance remotely with a Power of Attorney signed before a UK notary public and apostilled under the Hague Convention. We handle all steps: Last Will Registry search, Acceptance of Inheritance at Spanish notary, Modelo 650 filing, and Land Registry transfer. See our full Spanish inheritance and wills service for British and other international heirs.

See also: How long does an inheritance take in Spain? and selling inherited property in Spain.

Dealing with a Spanish inheritance from the UK? You do not need a UK-based firm — the Spanish steps must be done in Spain. Our Spain-based team handles the whole process directly, with the power of attorney drafted here and sent to you to sign at home. See our Spanish inheritance & probate service for British and expat families.