Free Spain guide: how one clause decides who inherits

Free guide for British expats in Spain

Spanish succession rules vary by region, and your will decides which law applies.

A 17 page guide for British expats in Spain. It covers Spain's forced heirship rules, the article 22 election of the law of England and Wales, the six month deadline for Spanish inheritance tax, and the steps your family would take after a death. It is general information, written in plain English, with every source listed at the back.

• 17 pages
• Updated August 2026
• No payment details
• Regional forced heirship and the two thirds reserve
• Choosing English law under article 22
• Regional allowances and the six month deadline
• Tax differences across Andalusia, Valencia and the Balearics

Twenty minutes of reading that could save your family months in the Spanish courts.

What happens to your estate

With a valid will

Article 22 of Regulation 650/2012 lets a British national state expressly that the law of England and Wales governs their succession, which disapplies Spanish forced heirship. The election has to name England and Wales, or Scotland, or Northern Ireland, because British law is not a single legal system. A Spanish notarial will is registered with the central wills registry in Madrid, so one certificate tells your family a will exists and which notary holds it.

Without a will

The article 22 election only exists inside a will, so an intestacy hands the whole succession to Spanish law. With children surviving, they take ownership of the estate and the surviving spouse keeps a life interest over one third. Heirs also have to be established by a notarial declaration before anything can be distributed, while UK assets go through a separate English administration.

Outside your will entirely

Spanish inheritance tax is charged on each beneficiary according to where they live and where the asset sits, whatever law governed the succession. Spain has no equivalent of joint tenancy survivorship for ordinary co-owned property, so the deceased's share passes under succession law rather than to the co-owner. Inheriting Spanish urban property also triggers the plusvalía municipal, a town hall tax on the increase in the land's value.

With a valid will

Without a valid will

Assets outside the will

Key facts

• Two thirds reserved Where there are children, Spanish law reserves two thirds of the estate for them: one third as the strict legítima shared equally, and one third as the mejora, which can be distributed unevenly. Only the final third is free to leave to a spouse, a friend or anyone else.
• Six months Spanish inheritance tax must be declared and paid within six months of the death. A six month extension exists, but it can only be requested within the first five months, and interest accrues on tax paid under it.
• EUR 1,000,000 Andalusia gives spouses and children a EUR 1,000,000 reduction in the taxable base plus a 99% rebate on the resulting bill. Heirs living outside Spain may opt for the rules of the region with the closest connection to the inheritance, so UK resident children inheriting a Marbella villa can claim it too.
• Two thirds reserved Why it matters. Where you have children, Spanish law reserves two thirds for them, so only the final third is free for a spouse.
• Six months Why it matters. Your heirs must declare and pay Spanish inheritance tax within six months, and the extension can only be asked for in the first five.
• EUR 1,000,000 Why it matters. Andalusia gives spouses and children a million euro reduction plus a rebate, and heirs living outside Spain can claim regional rules.

What is inside the guide

Wills and estate planning for British expats in Spain How to keep your estate under English law, sidestep Spanish forced heirship, and prepare your family for Spain's six month inheritance tax deadline. Free download · 2026 edition · 17 pages

Common questions

Does choosing English law in my will reduce the Spanish tax as well?

No. The article 22 election decides who inherits, and nothing more. Spanish inheritance tax is charged by the heir's residence and the location of the asset whatever law governed the succession, and UK inheritance tax runs in parallel under its own rules. Succession law and succession tax are separate questions in Spain, and a plan has to answer both.

Does choosing English law in my will reduce the Spanish tax as well?

No. The article 22 election decides who inherits, and nothing more. Spanish inheritance tax is charged by the heir's residence and the location of the asset whatever law governed the succession, and UK inheritance tax runs in parallel under its own rules.

Is it really free?

Yes. No payment details, no trial, no catch. The guide shows you how we think before you decide whether to use us for anything.

Will you fill my inbox?

We send the guide, and nothing else unless you tick the box for the email series. Every email in it has an unsubscribe link that works first time.

Is this legal advice?

No. The guide is general information for British expats, written in plain English. Expat Legacy is a will writing service rather than a law firm.

About the author

Jamie Lee, founder of Expat Legacy, has drafted more than 2,000 wills for British expats. He has lived the expat life himself since 2004.

Twenty minutes of reading, or a forced heirship surprise later

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