Updated: May 2026
Tomas Ballestero Lawyers — Spanish law firm in Jávea (Costa Blanca), helping French 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 France and in Spain — from a French heir’s perspective.
Succession in Spain vs France: the 7 key differences
1. Notarial procedure in both — but different documents
In France a succession is handled by the notary (acte de notoriété, attestation immobilière). 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 French nationals, the succession is governed by default by the law of the deceased’s last habitual residence. The deceased can elect their national law (French 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)
French law has a strict reserved-heirs system (réserve héréditaire). Spanish common civil law also has reserved heirs but with different shares. If French law is chosen in the will under Brussels IV, French reserve rules apply to the Spanish-situs assets. If Spanish law applies, Spanish reserve shares apply. We resolve this before drafting any Spanish will or accepting the inheritance.
4. Inheritance tax: Spanish ISD vs droits de succession
Spanish Inheritance Tax (ISD) is a regional tax. For an estate located in Jávea or Dénia, the Comunidad Valenciana regime applies, with its allowances and reductions for descendants, spouses and close relatives. French droits de succession are a separate, national tax. There is no bilateral inheritance-tax treaty between France and Spain — double-taxation relief typically goes through the credit mechanism in French Code général des impôts article 784 A for foreign-situs assets. We advise only on the Spanish side and coordinate with your French notary on the French-side filings.
5. Spanish documents needed for French heirs
Each heir needs a Spanish NIE. Every French public document used in Spain (acte de décès, testament authentique, livret de famille, contrat de mariage, procurations) must carry an Apostille of The Hague (issued in France by the relevant Cour d’appel) and be accompanied by a sworn translation (traduction assermentée) into Spanish. We coordinate all of it.
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 French 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 French will
If the deceased had no Spanish will, the succession is still resolved in Spain — but having a Spanish will dramatically speeds up the procedure for the heirs. We recommend French nationals with Spanish-situs assets have both wills (Spanish for Spanish-situs assets, French for French assets), drafted so they do not conflict.
Frequently asked questions — French heirs to a Spanish estate
Will I pay tax twice on the same Spanish-situs assets?
Spain will tax under its ISD (Comunidad Valenciana rules when the property is in Jávea/Dénia). France may also tax under droits de succession. French CGI article 784 A provides a credit mechanism for foreign inheritance tax paid on foreign-situs assets, to mitigate double taxation. Your French notary handles the French side; we handle the Spanish side and provide certificates of payment.
Do French heirs have to come to Spain?
No. With a French procuration notariée apostilled and translated, we handle the entire Spanish procedure on the heirs’ behalf.
Why work with Tomas Ballestero Lawyers?
30+ years with French 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 French side. Languages: English, French. Offices: Jávea and Valencia.
