Irish nationals are one of the largest non-British Anglophone communities owning property in the Costa Blanca — particularly in Javea, Moraira, Calpe and Valencia. But Irish inheritance law and Spanish inheritance law take quite different routes, and Ireland (unlike the UK) is fully within EU Regulation 650/2012 — yet has carved out a specific opt-out for succession matters. The practical result: Irish testators benefit from EU mechanisms in a way British nationals no longer can.
Tomas Ballestero Lawyers has handled Irish inheritance cases in Spain since the early 2000s, when the Irish community in the Costa Blanca began growing significantly.
Ireland and Regulation 650/2012
Ireland and the UK both opted out of the original Brussels IV Regulation when it was negotiated. This means Irish nationals cannot directly invoke the Regulation in Irish courts, but Spain still applies the Regulation to Spanish-located assets owned by Irish nationals. The practical consequence: Irish testators can include an Article 22 choice-of-law election (electing Irish succession law) in a Spanish will, and Spanish authorities will honour it.
Why Irish nationals should make a Spanish will
- Speed: Spanish probate of a Spanish-resident’s estate takes 3-6 months with a Spanish will; 6-12 months without.
- No apostille of foreign documents needed for the will itself — the Spanish notarial deed is the authoritative document.
- Article 22 election: protects the testator’s freedom of disposition under Irish law against the Spanish forced heirship rules (“legítima”).
- Compatibility with Irish will: a properly drafted Spanish will covers Spanish assets only, complementing your Irish will for Irish assets.
Spanish forced heirship vs Irish succession
Spanish succession law applies a strict forced heirship system (“legítima”) under which:
- 2/3 of the estate must go to descendants in fixed proportions.
- Ascendants take 1/3 to 1/2 in absence of descendants.
- The spouse has a usufruct right on 1/3 of the inheritance.
Irish succession law, by contrast, allows substantial testamentary freedom subject to the spousal Legal Right Share (1/3 if children exist, 1/2 if no children) and the discretionary court power under Section 117 of the Succession Act 1965 to provide for a child not properly provided for. Electing Irish law via Article 22 preserves this much greater testamentary freedom.
Tax coordination: Spanish ISD vs Irish CAT
Both Spain and Ireland tax inheritance, with similar but not identical structures:
- Ireland CAT (Capital Acquisitions Tax): 33% on the value above class-specific thresholds (Group A: parent-child €335,000; Group B: siblings/nieces/nephews €32,500; Group C: others €16,250). Lifetime cumulative.
- Spain ISD: progressive 7.65% to 34%, with autonomous community reductions. In Valencia, very substantial reductions for direct relatives.
- No bilateral inheritance tax treaty Ireland-Spain. Relief depends on domestic Irish rules: Spanish ISD paid on Spanish-situated assets is credited against Irish CAT (Section 107 of the CAT Consolidation Act 2003).
Practical scenarios we handle
Scenario A — Dublin couple with holiday home in Moraira
Both Irish domiciled and habitually resident. They make Spanish wills with Article 22 election of Irish law. On the death of the first spouse, Irish law governs the entire Spanish succession; the survivor receives the Spanish property in full per the will. Spanish notarial deed acceptance and Modelo 650 in the Communidad Valenciana. Total ISD payable: typically minimal due to spousal relief.
Scenario B — Irish retiree relocated to Javea
Habitual residence has shifted to Spain. Without Article 22 election, Spanish law would govern her worldwide succession. With a properly drafted Spanish will electing Irish law, her Irish-style testamentary freedom is preserved. Her two Irish-resident children inherit under Irish law via Article 22, with full Valencian Community ISD reductions.
Scenario C — Death intestate of an Irish national with Spanish property
Without any will, Spain applies its conflict rules: if habitual residence was Spain, Spanish intestacy rules apply worldwide. If habitual residence was Ireland, Spanish intestacy rules apply only to Spanish assets. Either way, the procedure is more complex and slower than with a Spanish will.
Procedure for the Spanish side
- Irish death certificate (apostilled at Department of Foreign Affairs in Dublin) + sworn translation.
- Irish Grant of Probate (apostilled) + sworn translation, OR European Certificate of Succession (Ireland can now issue ECS since Ireland is in the Regulation for cross-border procedural purposes).
- Spanish Certificate of Last Wills (“Certificado de Últimas Voluntades”).
- NIE applications for all heirs not already holding one.
- Spanish notarial deed of acceptance and adjudication of inheritance.
- Modelo 650 filing within 6 months of death.
- Land Registry inscription.
Frequently asked questions
My Irish will leaves everything to my spouse. Does that work for my Spanish villa?
If you are Irish habitually resident at death and your Spanish will references your Irish testamentary disposition with Article 22 election of Irish law, then yes. Without those mechanisms, Spanish forced heirship may give children a protected share that overrides the spouse-only disposition.
Will my children pay Irish CAT and Spanish ISD twice?
No. Spanish ISD paid on the Spanish-situated property is credited against the Irish CAT due on the same property (Section 107 CAT 2003). The net is broadly the higher of the two, not the sum.
Can a single Spanish will cover both me and my spouse?
Spanish law does not recognise joint wills between spouses in the same notarial deed (except in certain regional foral laws). Each spouse executes a separate Spanish will — but they can mirror each other and be coordinated.
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]
