Spain is home to an estimated 300,000 British nationals — the largest group of UK expats in any single country. Whether you've retired to the Costa del Sol, bought a villa in Mallorca, or settled in Barcelona, your estate planning needs are fundamentally different from those of someone living in the UK. Spanish succession law is complex, the interaction with UK Inheritance Tax is real, and the opportunity provided by the EU's Brussels IV Regulation is one that every British expat in Spain should understand and actively use.
This guide explains Spanish forced heirship rules, how Brussels IV lets you opt out of them, what Spanish probate looks like, and the practical steps you need to take to protect your estate and your family.
If you die in Spain without making a Brussels IV election, Spanish succession law will govern your Spanish estate. Spanish inheritance law is based on the Civil Code and varies significantly by autonomous community — Catalonia, the Basque Country, Aragon, and others have their own regional succession rules that differ from the national code. In most of Spain, the default rules include substantial forced heirship provisions known as the legítima.
Under the national Spanish Civil Code, the estate is divided into three equal thirds:
This means that if you have two children and want to leave everything to your spouse, Spanish law will not allow it. At minimum, two-thirds of your estate must pass to your children under the forced heirship rules. This is frequently the opposite of what British retirees have planned for — many assume their spouse will inherit everything outright.
A surviving spouse in Spain does not receive a fixed share of the estate under the forced heirship rules — instead, they may receive a usufructo (a right of use and enjoyment) over the one-third mejora portion. The children ultimately inherit the underlying ownership. This can leave a surviving spouse in a very precarious position, particularly if the main asset is the family home.
EU Succession Regulation No. 650/2012, commonly called Brussels IV, came into force in August 2015. It applies to all EU member states except Denmark and Ireland. For expats from non-EU countries (including the UK post-Brexit), Brussels IV allows you to elect that the law of your nationality governs your entire estate — including assets in EU countries.
The election must be made expressly in your will. A simple statement such as "I elect that the law of England and Wales (or Scotland, or Northern Ireland) shall govern the succession to my entire estate pursuant to Article 22 of EU Regulation 650/2012" is sufficient, but it must appear in a valid will. It cannot be made verbally or implied by the governing law of a previous will.
By making this election, you substitute English (or Scottish) law for Spanish law in its entirety. English law has no forced heirship rules — you can leave your entire estate to your spouse, a charity, or anyone else you choose. The legítima does not apply.
No. Brussels IV still operates in Spain and other EU member states with respect to nationals of third countries. A UK national who elects UK law under Brussels IV in their will remains fully protected. Spanish courts are bound by the Regulation when determining applicable succession law. This has been confirmed by Spanish legal practitioners since Brexit came into effect.
ExpatLegalWills helps British expats in Spain create a UK-law will that includes the correct Brussels IV nationality election — the single most important step for protecting your Spanish estate.
Create Your Expat Will with Brussels IV Election →UK Inheritance Tax (IHT) is charged on the worldwide assets of UK-domiciled individuals. Living in Spain does not automatically change your domicile. Under UK law, you are UK-domiciled unless you have taken clear steps to acquire a Spanish domicile of choice — this requires not just physical residence but also a settled intention to remain in Spain permanently and abandon your UK domicile.
Most British retirees in Spain remain UK-domiciled for IHT purposes, meaning:
Spain levies its own Impuesto sobre Sucesiones y Donaciones (Succession and Gift Tax). The rate varies by autonomous community and by the relationship between the deceased and beneficiary. Children and spouses typically benefit from significant regional reductions, and some communities (like Madrid and Andalusia) have reduced the effective rate to near zero for close relatives. However, the UK-Spain Double Taxation Convention provides some relief against paying full tax in both countries.
When a British national dies owning assets in Spain, those assets must go through Spanish probate — the herencia process. This involves:
The entire process typically takes six to eighteen months. Having a Spanish will (testamento abierto, drafted by a Spanish notary) significantly speeds this up, as it avoids the need to have a UK will translated and authenticated. Many estate planners recommend British expats have both a UK will (for UK assets) and a Spanish will (for Spanish assets), with both drafted to be complementary rather than contradictory.
LegalWills.co.uk makes it easy for British expats in Spain to create a valid UK will online — including the Brussels IV election language your Spanish estate needs.
Create Your UK Expat Will at LegalWills.co.uk →