If you are a Norwegian heir of a Spanish estate, or a Norwegian citizen owning property in Spain and planning your succession, the differences between the Spanish and Norwegian systems are profound — and the rules that apply depend on more than just nationality. This guide compares Spain and Norway across the seven points that matter most for cross-border heirs and Norwegian property owners on the Costa Blanca and in Valencia.
1. Forced Heirship — Spanish legítima vs Norwegian pliktdelsarv
Norway: the Norwegian Inheritance Act (arveloven, entered into force 1 January 2021) provides a compulsory share for descendants known as pliktdelsarv. Descendants are entitled to two-thirds of the estate, but capped at a maximum of 15 times the National Insurance basic amount (currently around 1.5–1.8 million NOK per child). Above this cap, the testator retains full freedom of testation. The surviving spouse has separate statutory rights (minstearv).
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. Norwegian owners of Spanish property who wish their home-country rules to govern their Spanish succession can do so by making an express choice of Norwegian law in their Spanish will. The mechanism is explained in Section 2 below.
2. EU Succession Regulation 650/2012 (Brussels IV) — does it apply to Norwegian citizens?
EU Regulation 650/2012, known as Brussels IV, governs cross-border succession within participating EU Member States. Norway is not an EU Member State (Norway is an EFTA and EEA member, but the Succession Regulation is not part of the EEA Agreement) and is not a party to the Regulation.
However, Spanish private international law (Article 9.8 of the Spanish Civil Code) still allows the law of the deceased’s last nationality to govern their succession in Spain. In practical terms this means a Norwegian citizen can validly elect, in their Spanish will, that their succession be governed by Norwegian law. We draft Spanish wills for Norwegian clients with a properly worded professio iuris clause to ensure this election is recognised by Spanish notaries and the Spanish Land Registry.
3. Recognition of Norwegian Wills in Spain
Norwegian wills — whether drafted as ordinary witnessed wills (testament) under the Norwegian Inheritance Act — are valid in Spain after the document is legalised with the Hague Apostille and translated into Spanish by a sworn translator. Norway is a party to the Hague Apostille Convention of 1961, so the apostille is issued by the County Governor (Statsforvalteren).
While a Norwegian 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 Norwegian law. This makes the Spanish-side inheritance procedure faster and far less expensive for the heirs.
4. Inheritance Tax — Norway (abolished) vs Modelo 650
Norway: Norway abolished its inheritance tax (arveavgift) entirely on 1 January 2014. Heirs in Norway no longer pay national inheritance tax regardless of the value or origin of the assets. However, the cost basis (latent capital gains) of the inherited assets is generally carried forward, which can have future capital gains implications for the heir.
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 Norwegian heirs of Spanish property still face Spanish ISD even though Norway itself has abolished inheritance tax. We manage the Spanish-side inheritance process and coordinate with any Norwegian-side advisors involved.
5. Probate vs Aceptación de Herencia
Norway: the Norwegian probate process is handled through the district court (tingrett) for formal estate administration (offentlig skifte), or directly by the heirs for private estate administration (privat skifte), which is by far the most common route. The court issues a skifteattest (certificate of inheritance) evidencing the heirs and their authority.
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 Norwegian will or a Norwegian skifteattest, the firm coordinates the apostille and sworn translation and reconciles the Norwegian documentation with the Spanish notary’s requirements.
6. Modelo 211 — 3% Retention When Norwegian Heirs Sell Spanish Property
When non-resident Norwegian 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 Norwegian 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 Norway
Most Norwegian heirs we represent complete the entire Spanish inheritance remotely. The mechanism is a Power of Attorney signed before a Norwegian lawyer (advokat) or notary public, and legalised with the Hague Apostille issued by the County Governor (Statsforvalteren). 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 Norwegian-language page Eiendomsadvokat Altea for Norwegian and other international heirs.
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