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The dream of living in Spain is coming true for many foreigners: a holiday home on one of the beautiful costas, a holiday apartment in Málaga or even a permanent move to Andalusia. However, foreigners who own property in Spain should consider the issue of wills at an early stage.
This is because inheritance in Spain works differently than in many other countries – and without clear regulations, it can be complicated and expensive for the heirs. In this article, you will learn what is important when it comes to wills for foreigners who own property in Spain.
Since the EU Succession Regulation (Regulation (EU) No 650/2012) came into force on 17 August 2015, the following applies: For all cases of succession with a cross-border dimension within the EU (with the exception of Denmark and Ireland), the applicable law of succession is no longer automatically determined by nationality, but by the habitual residence of the deceased at the time of death. Example: A German or Austrian citizen with permanent residence in Spain is subject to Spanish inheritance law in the event of death if he has not expressly chosen the applicable law in his will. Choice of law in the will However, the EU regulation allows you to choose the applicable law in your will, e.g. in favour of the law of your home country (e.g. German inheritance law). This is particularly important because Spanish inheritance law differs from the relevant law in other countries in essential respects.
Spain: Compulsory portion claims (‘legítima’) are usually stricter. In many regions, two-thirds of the estate go to children.
Germany;The compulsory portion amounts to only half of the legal inheritance and is purely a monetary claim.
For example, anyone who wishes to leave their entire estate to their spouse or to just one child must little leeway in Spanish law – unless the law of his nationality has been chosen.
In Spain is the notarised will the rule and is registered centrally.
In Germany; is also sufficient handwritten willprovided that it complies with the formal requirements.
Spanish law usually provides for a Distribution of inheritance among several heirs In German law, for example, a sole heir be used.
The clear recommendation from experts is: Yes,
If you own property in Spain, it is meaningfulto draw up a Spanish will, for the following reasons:
Avoiding lengthy inheritance proceedings in various countries.
unambiguity for Spanish authorities and notaries.
Faster transfer of ownership of the property in the land register to the heirs.
Tax optimisation (e.g. early planning to avoid high inheritance tax).
Even if you make a Spanish will, you can specify that the inheritance law of your home country (e.g. Germany) should apply. This is particularly important if you wish to have free disposal of your assets.
The most common form for foreigners is the so-called "open will" at the Spanish notary:
Sie gehen zu einem Notar in Spanien (möglichst mit Unterstützung eines deutschsprachigen Asesors oder Anwalts oder Übersetzers).
The notary certifies the will in Spanish.
It is registered with the central register of wills.
After death, the will can be quickly located and executed.
Note: You can draft the will in your own language and then have it translated into Spanish by a sworn translator to avoid any misunderstandings.
Although handwritten wills are also valid in Spain (if they meet the formal requirements), not recommended for foreigners, as they often lead to problems with recognition.
Inheritances in Spain are subject to Spanish inheritance tax (Impuesto sobre Sucesiones)There are a few special features to note:
The amount of tax depends on the region, the degree of kinship and the value of the inheritance Examples:
In Andalusia, Madrid or Mallorca there are high allowances for spouses and children.
In other regions, the tax can be very high.
Between Germany (and other countries) and Spain exists no inheritance tax double taxation agreement.
It may therefore be the case that in both countries inheritance tax has to be paid.
Allerdings kann die in Spanien gezahlte Steuer auf die deutsche Steuer angerechnet werden.
Spanish inheritance tax must within 6 months declared and paid after the death – an extension of a further 6 months is possible.
If you live in Spain permanently (more than 183 days per year), you are considered to be tax residentThis has an impact on:
inheritance tax
Applicable inheritance law
Obligation to choose the applicable law in a will
Non-residents (e.g. owners of holiday homes) should also pay particular attention to clearly worded will to avoid subsequent disputes or delays.
After the death of the owner, a so-called inheritance proceedings (Aceptación y adjudicación de herencia) be carried out:
Death certificate and international certificate of inheritance procure.
Will at the Spanish Central Register search and apply.
Notarised inheritance contract or have a certificate of inheritance drawn up in Spain.
pay inheritance tax.
Transfer property to heirs in the land register.
Without a will, this process can take months or even years – at great expense.
Anyone who owns assets in both the home country and Spain should check whether a will in the home country exists – and whether it is consistent with the Spanish will.
There should be no conflicting regulations geben.
A well-coordinated international estate planning concept protects your heirs from disputes and additional costs.
A Spanish will is for foreigners who own property highly recommended – regardless of whether you live in Spain or just own a holiday home.
With a clearly worded, notarised will, you can avoid:
inheritance disputes
Delays in land registry transfers
unnecessary taxes and double bureaucracy
Consult a solicitor who specialises in international inheritance law, particularly if you have assets in several countries or a complex family situation.
