If you are a Swedish heir of a Spanish estate, or a Swedish citizen owning property in Spain and planning your succession, the differences between the Spanish and Swedish systems are profound — and the rules that apply depend on more than just nationality. This guide compares Spain and Sweden across the seven points that matter most for cross-border heirs and Swedish property owners on the Costa Blanca and in Valencia.
1. Forced Heirship — Spanish legítima vs Swedish laglott
Sweden: the Swedish Inheritance Code (Ärvdabalken) provides a compulsory share for descendants known as laglott. Descendants are entitled to half of their intestate share — therefore a single child cannot be disinherited from at least 50% of the parent’s estate, and multiple children share that 50% equally among themselves. Ascendants and the surviving spouse have separate statutory rights but no laglott as such. The Swedish testator therefore enjoys somewhat broader freedom of testation than under Spanish legítima.
Spain: the Civil Code mandates that two-thirds of the estate must be reserved for protected heirs (descendants first, ascendants next, surviving spouse in part) — the so-called legítima. Swedish owners of Spanish property who wish their home-country rules to govern their Spanish succession can do so by making an express choice of Swedish law in their Spanish will. The mechanism is explained in Section 2 below.
2. EU Succession Regulation 650/2012 (Brussels IV) — fully applies to Swedish citizens
EU Regulation 650/2012, known as Brussels IV, governs cross-border succession within participating EU Member States. Sweden is a full participating Member State. The default rule is that the law of the country of habitual residence of the deceased at the time of death applies to the entire estate. A Swedish citizen who has retired to the Costa Blanca and is habitually resident in Spain will, by default, have their succession governed by Spanish law — including the Spanish legítima.
However, the Regulation allows the testator to make a professio iuris — an express choice in their will that the law of their nationality applies instead. We draft Spanish wills for Swedish clients with a properly worded professio iuris clause electing Swedish succession law, so that the Swedish laglott rules and the framework of the Ärvdabalken govern the entire succession of their Spanish estate. The Regulation also creates the European Certificate of Succession (europeiskt arvsintyg in Swedish), used to prove heirship across Member States.
3. Recognition of Swedish Wills in Spain
Swedish wills — drafted in accordance with chapter 10 of the Ärvdabalken (witnessed by two adult witnesses, signed and dated) — are valid in Spain after the document is legalised with the Hague Apostille and translated into Spanish by a sworn translator. Sweden is a party to the Hague Apostille Convention of 1961, so the apostille is issued by a Swedish notary public.
While a Swedish will is legally usable in Spain, relying on it alone adds cost, time and apostille / translation burden for the heirs. We strongly recommend drafting a separate Spanish will limited to Spanish assets, drafted before a Spanish notary, with an express professio iuris in favour of Swedish law. This makes the Spanish-side inheritance procedure faster and far less expensive for the heirs.
4. Inheritance Tax — Sweden (abolished) vs Modelo 650
Sweden: Sweden abolished its inheritance tax (arvsskatt) entirely on 1 January 2005. Heirs resident in Sweden no longer pay national inheritance tax regardless of the value or origin of the assets. Sweden similarly abolished gift tax in 2005 and wealth tax in 2007.
Spain: Impuesto sobre Sucesiones y Donaciones (Modelo 650), with significant regional variation; the Comunidad Valenciana applies reductions for direct heirs. Spanish-situs assets (such as a Costa Blanca property) are subject to Spanish inheritance tax regardless of the heir’s residence — this means Swedish heirs of Spanish property still face Spanish ISD even though Sweden itself has abolished inheritance tax. We manage the Spanish-side inheritance process and coordinate with any Swedish-side advisors involved.
5. Probate vs Aceptación de Herencia
Sweden: the Swedish process centres on the bouppteckning (estate inventory), which the heirs (or an appointed administrator) must prepare within three months of death and register with the Swedish Tax Agency (Skatteverket) within one further month. Once registered, the bouppteckning evidences who the heirs are and their entitlement. Distribution (arvskifte) follows and is documented in writing.
Spain: the heirs (or their attorney acting under power of attorney) sign the Escritura de Aceptación y Adjudicación de Herencia before a Spanish notary, file the Modelo 650 inheritance-tax return, and register the inherited assets at the Spanish Land Registry. Where the deceased had a Swedish will or a Swedish bouppteckning, the firm coordinates the apostille and sworn translation and reconciles the Swedish documentation with the Spanish notary’s requirements.
6. Modelo 211 — 3% Retention When Swedish Heirs Sell Spanish Property
When non-resident Swedish heirs sell the Spanish property they have inherited, Spanish tax law requires the buyer to withhold 3% of the sale price and pay it directly to the Spanish tax authority via Modelo 211, on account of the seller’s capital gains tax. This is a statutory obligation under Spanish tax law that applies regardless of nationality, but it surprises many Swedish heirs who are not used to a withholding mechanism of this kind. Our office handles the Modelo 211 filing and the subsequent refund claim where the seller’s actual capital gains tax liability is lower than the 3% retained.
7. Power of Attorney — Handling Spanish Inheritance from Sweden
Most Swedish heirs we represent complete the entire Spanish inheritance remotely. The mechanism is a Power of Attorney signed before a Swedish notary public, and legalised with the Hague Apostille issued by a Swedish notary public. Once apostilled and translated, the document gives our office full authority to act on the heir’s behalf in Spain.
What we handle under power of attorney: search of the Spanish Last Will Registry (Registro General de Actos de Última Voluntad), application for the heirs’ NIE (Spanish Foreign Identification Number), signing of the Acceptance of Inheritance before a Spanish notary, filing of Modelo 650, payment of inheritance tax, and registration of the inherited property in the heirs’ names at the Spanish Land Registry.
See our full Spanish inheritance and wills service and our Swedish-language page Fastighetsadvokat Altea for Swedish and other international heirs.
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