The conflict-of-laws regime governing international successions connected with Spain is primarily determined by Regulation (EU) No 650/2012. Article 21 provides that the law applicable to the succession as a whole is, in principle, that of the deceased’s habitual residence at the time of death, thereby displacing the nationality-based connecting factor previously set out in Article 9.8 of the Spanish Civil Code.
In the Spanish context, this rule is particularly significant because succession law is structured around mandatory forced-heirship provisions. If the deceased was habitually resident in Spain, the succession may therefore be governed by:
- The forced-heirship regime under Articles 806 et seq. of the Spanish Civil Code; or
- Where applicable, the succession law of certain Autonomous Communities with their own civil law systems.
The Regulation nevertheless allows for a professio iuris (Article 22), enabling a person to choose the law of their nationality to govern their succession. This mechanism plays a central role in cross-border estate planning, particularly for internationally mobile individuals seeking to avoid restrictive forced-heirship rules.
The fiscal framework operates differently, as the Regulation does not harmonise taxation. Liability under the Spanish Inheritance and Gift Tax Act is determined by national connecting factors, including:
- The residence of the deceased;
- The residence of the heir;
- The location of assets in Spain.
As a result, the law governing succession and the applicable tax regime may diverge. A deceased person habitually resident in Spain who has chosen the law of their nationality may have their estate distributed under foreign succession law, while the taxable assets remain subject to Spanish inheritance tax.
Given the limited network of bilateral inheritance tax treaties, cross-border estates often face potential double taxation, mitigated only through unilateral foreign tax credits under Article 23 of Spanish law.
Effective succession planning therefore requires a coordinated analysis of EU conflict-of-laws rules, domestic succession regimes and Spanish inheritance taxation.
13 March 2026
By LEXUNION ESPAÑA, Barcelona (Spain)
