Danish nationals with property in Spain face an unusual cross-border inheritance landscape: Denmark opted out of EU Regulation 650/2012, but Spain still applies it to Spanish-situated assets. The practical result is that a Danish testator can elect Danish succession law for their Spanish estate using Article 22 — a powerful planning tool many do not know exists.
Tomas Ballestero Lawyers handles Danish-Spanish inheritance cases since 1992. This page summarises the key legal and tax differences.
Applicable law: Spain vs Denmark
- Denmark: not part of EU Regulation 650/2012 (opt-out from EU justice and home affairs area). Danish succession is governed by Arveloven (2008).
- Spain: applies Regulation 650/2012. For a Danish national with habitual residence in Spain, Spanish succession law governs the worldwide estate by default — unless an Article 22 election of Danish law is made.
- Practical takeaway: Article 22 election in a Spanish will is the most efficient way for Danish nationals to preserve Danish-style testamentary freedom.
Forced heirship comparison
- Danish forced heirship: 25% of the estate reserved for spouse + 25% for children combined (called “tvangsarv”). Testator can freely dispose of the remaining 75%.
- Spanish forced heirship (“legítima”): 2/3 of the estate reserved for descendants in fixed shares, with strict rules on equalisation among children.
- Without Article 22 election, a Danish national habitually resident in Spain who dies would have their estate divided under Spanish rules — far more restrictive than Danish.
Inheritance tax: Boafgift vs Impuesto de Sucesiones
- Denmark “Boafgift”: 15% standard rate on inheritance to children/spouse exemption applies in many cases. 36.25% rate for non-relatives.
- Spain ISD: progressive 7.65%-34%, with substantial regional reductions in Valencia for direct family.
- No bilateral inheritance tax treaty between Denmark and Spain. Relief depends on Danish domestic rules: Spanish ISD paid is creditable against Danish Boafgift up to the Danish liability on the same asset.
Practical scenarios
Scenario A — Danish retiree, Spanish habitual residence, no Article 22
Danish national resident in Javea for 14 years. Will leaves everything to second wife. Without Article 22 election of Danish law, Spanish forced heirship applies — children from first marriage take 2/3 protected share, contradicting the will.
Scenario B — Danish couple, joint will, Article 22 election
Danish couple in Calpe with Spanish wills electing Danish law. On first death, surviving spouse inherits per Danish rules and Danish testamentary freedom. Spanish Modelo 650 in Valencia community with spousal reduction — minimal ISD.
Frequently asked questions
Can a Spanish will mention my Danish will?
Yes — and they should be coordinated to avoid accidental revocation. The Spanish will typically covers only Spanish assets; the Danish will covers Danish assets.
Do my Danish heirs need to travel to Spain?
No. We act under notarised Powers of Attorney signed in Denmark. The entire Spanish inheritance procedure can be handled remotely.
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: +34 965 792 946
Mobile: +34 607 320 768
Email: [email protected]
