Updated: May 2026
Tomas Ballestero Lawyers — Spanish law firm in Jávea (Costa Blanca), helping Belgian heirs deal with Spanish estates since 1992 (30+ years). Lawyers registered with the Ilustre Colegio de Abogados de Valencia (ICAV). Services in English and French. 72+ verified 5★ Google reviews. Initial consultation free. This guide explains, point by point, what changes between handling a succession in Belgium and in Spain — from a Belgian heir’s perspective.
Succession in Spain vs Belgium: the 7 key differences
1. Notarial procedure in both — but different documents
In Belgium a succession is handled by the notary (acte de notoriété, déclaration de succession). In Spain it is also handled at the notary, via an escritura pública de aceptación y adjudicación de herencia, then registered at the Land Registry. Both systems are notarial — the difference is in the documents required, the tax filings and the timing.
2. Applicable law: EU Regulation 650/2012 (Brussels IV)
Under EU Regulation 650/2012 (Brussels IV), applicable to Belgian nationals, the succession is governed by default by the law of the deceased’s last habitual residence. The deceased can elect their national law (Belgian law) in the will by a professio juris clause. This single point — which law governs — determines reserved heirs, distributions and the practical handling.
3. Reserved heirs (réserve héréditaire belge)
Belgian law has reserved-heirs rules (modernised by the 2018 inheritance reform — reduced reserve, more freedom to dispose). Spanish common civil law has its own reserved-heirs system with different shares. If Belgian law is chosen in the will under Brussels IV, Belgian reserve rules apply to the Spanish-situs assets. If Spanish law applies, Spanish reserve shares apply.
4. Inheritance tax: Spanish ISD vs droits de succession régionaux (Belgium)
Spanish Inheritance Tax (ISD) is a regional tax: the rules of the Comunidad Valenciana apply for an estate in Jávea/Dénia. Belgian droits de succession are also regional (Wallonie, Bruxelles, Flandre — each with its own rates and allowances). There is no bilateral inheritance-tax treaty between Belgium and Spain — double-taxation relief typically goes through the credit mechanism in Belgian law for foreign inheritance tax paid on foreign-situs assets. We advise only on the Spanish side and coordinate with your Belgian notary on the Belgian declaration.
5. Spanish documents needed for Belgian heirs
Each heir needs a Spanish NIE. Every Belgian public document used in Spain (acte de décès, testament authentique, acte de mariage, contrat de mariage, procurations) must carry an Apostille of The Hague (issued by the SPF Affaires étrangères, Service Légalisation) and be accompanied by a sworn translation (traduction assermentée) into Spanish. We coordinate.
6. Filing windows and powers of attorney
Spanish ISD has a statutory filing window from the date of death, with an extension request available. Heirs do not have to travel to Spain: a Belgian procuration notariée, apostilled and translated, allows us to attend the Spanish notary, file Modelo 650 and register the property transfer on the heirs’ behalf.
7. Spanish will vs Belgian will
If the deceased had no Spanish will, the Spanish succession is still resolved — but having a Spanish will dramatically speeds up and simplifies the procedure for the heirs. We recommend Belgian nationals with Spanish-situs assets have both wills (Spanish for Spanish-situs assets, Belgian for Belgian assets), drafted so they do not conflict.
Frequently asked questions — Belgian heirs to a Spanish estate
Will I pay tax twice on the same Spanish-situs assets?
Spain taxes the inheritance under its ISD (Comunidad Valenciana rules where the property is in Jávea/Dénia). Belgium may also tax under droits de succession regionaux. Belgian law generally provides a credit mechanism for foreign inheritance tax paid on foreign-situs assets to mitigate double taxation. Your Belgian notary handles the Belgian side; we handle the Spanish side and provide certificates of payment.
Do Belgian heirs have to come to Spain?
No. With a Belgian procuration notariée apostilled and translated, we handle the entire Spanish procedure on the heirs’ behalf.
Why work with Tomas Ballestero Lawyers?
30+ years with Belgian and francophone heirs across the Costa Blanca and Valencia. Lawyers registered with the Ilustre Colegio de Abogados de Valencia (ICAV). Services in English and French. 72+ verified 5★ Google reviews. Initial consultation free.
Contact us — Free initial consultation
Tell us about the estate and we will give you a clear roadmap of the Spanish side — and how it interacts with the Belgian side. Languages: English, French. Offices: Jávea and Valencia.
