Most law firms describe Spanish inheritance as if every estate were domestic. It isn’t. The moment a deceased person lived in one country and owned assets in another — or held a different nationality from where they died — the case becomes a cross-border succession governed by EU Regulation 650/2012 (the “Brussels IV” Succession Regulation). Getting the choice-of-law analysis wrong at the start can cost heirs forced-heirship reserves they never expected, double taxation, or a year of paperwork delays.
Tomas Ballestero Lawyers has handled cross-border successions involving Spanish property since 1992 — for British, Irish, German, French, Dutch, Belgian, Swiss and Scandinavian families. This page explains how Regulation 650/2012 works in practice, and what you need to do before and after a death to protect the estate.
What Regulation 650/2012 actually does
Regulation (EU) No 650/2012 applies to the succession of any person who died on or after 17 August 2015. Three core rules:
- Single applicable law. One single national law governs the whole succession — both movable and immovable assets — regardless of where the assets are located in the EU.
- Habitual residence is the default connecting factor. If the deceased had their habitual residence in Spain at the moment of death, Spanish succession law applies to the entire estate worldwide (with limited exceptions for closer connections).
- Choice of law is possible. Article 22 lets you choose the law of your nationality to govern your succession. This choice must be made expressly in a written disposition (typically a Spanish will or a will valid under the law of nationality).
Key point for British/Irish clients: the UK and Ireland did not opt into Regulation 650/2012. But Spain still applies the Regulation to determine which law governs assets located in Spain. The choice-of-law mechanism under Article 22 is therefore still relevant for British and Irish testators with Spanish property.
The European Certificate of Succession (ECS)
The Regulation created a uniform document — the European Certificate of Succession (Certificado Sucesorio Europeo) — that allows heirs, legatees and executors to prove their status in any other EU Member State (except Denmark and Ireland) without further legalisation or apostille.
In practical terms, the ECS is what lets a French heir who has just inherited a Javea villa register the property in Spain using a single Spanish certificate, instead of running parallel probate procedures in two countries. We obtain the ECS directly from the competent Spanish notary as part of the deed of acceptance of inheritance.
Common cross-border scenarios we handle
Scenario A — British retiree, Spanish habitual residence, no choice-of-law clause
A 78-year-old British national had lived full-time in Moraira for twelve years. He had a UK will leaving everything to his second wife. On death, Spanish authorities applied Spanish succession law (habitual residence). Spanish forced-heirship rules (“legítima”) gave his children from his first marriage a protected share that the UK will did not anticipate. Lesson: without an Article 22 choice-of-law clause electing English law, the testator’s wishes were partly overridden.
Scenario B — French citizen, choice of French law, Spanish property
A French national domiciled in Lyon owned a Denia apartment. Her Spanish will contained an express Article 22 election of French law. On death, French succession law governed — including French réserve héréditaire — but the formal procedure to transfer the apartment was Spanish (notarial deed, Modelo 650 inheritance tax filing, Land Registry).
Scenario C — Dutch couple, joint Spanish will, mixed assets
A Dutch couple resident in Javea executed a joint Spanish will with reciprocal benefit and an Article 22 choice of Dutch law. On the death of the first spouse, the survivor inherited under the langstlevende-regeling familiar to Dutch testators.
Practical checklist
- Make a Spanish will for your Spanish assets. It accelerates probate and reduces translation costs.
- Include an express choice-of-law clause under Article 22 if you do not want Spanish forced-heirship rules to apply.
- Check your existing will in your home country — a Spanish will should complement, not contradict it.
- Anticipate Spanish inheritance tax (ISD). Each Spanish autonomous community has its own rates and reductions.
- Plan for non-EU heirs. Brexit, US heirs, Swiss heirs — each has specific paperwork.
How we work with cross-border families
We act under a notarial Power of Attorney so heirs do not need to travel to Spain. Typical sequence: initial video consultation (English, French, Dutch); drafting of Spanish will with Article 22 election if pre-death; after death, obtaining the death certificate, the Last Will Registry certificate, the European Certificate of Succession, drafting the deed of acceptance and adjudication of inheritance, filing inheritance tax, registering property at the Land Registry. Average timeline: 3 to 6 months for an uncontested cross-border inheritance.
Frequently asked questions
Does Regulation 650/2012 apply to me if I am British?
The Regulation does not bind the UK as a Member State, but Spain applies it to determine the applicable law for assets located in Spain. So yes — your Spanish inheritance is governed by the Regulation, and you can elect English law under Article 22.
Can I make the choice-of-law election in my UK will instead of a Spanish will?
Technically yes, but in practice it slows down the Spanish procedure substantially. A Spanish will containing the election is processed faster.
Does the European Certificate of Succession replace the Spanish notarial deed?
No. The ECS proves your status as heir. The Spanish notarial deed transfers ownership of Spanish assets and triggers the tax filing.
Do I pay inheritance tax in both countries?
Possibly. Spain has bilateral inheritance tax treaties with very few countries (only Greece, France and Sweden specifically). For other nationalities, double-tax relief depends on internal domestic rules. We do the tax planning in advance.
Contact us
Tomas Ballestero Lawyers
Head office: Avenida del Pla 126, 2ª planta, 28A–28B, 03730 Javea / Xàbia (Alicante)
Valencia office: Calle Burriana 34, Valencia
Phone (landline): +34 965 792 946
Mobile: +34 607 320 768
Email: [email protected]
We work in English, French and Dutch. Initial video consultation by appointment.
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.
