Making a will in Spain as a foreigner: notary, choice of law and inheritance tax

A foreigner can make an open will before any Spanish notary; it is recorded in the state register; the base fee is €30.05 per testator. Without a choice of law, the estate of someone who lived in Spain follows Spanish law, and under the Civil Code children get two thirds. The will can instead choose the law of your nationality.

Below we explain how the choice of law works under EU Regulation 650/2012, how forced shares differ between Spanish regions, how to make a will before a Spanish notary, what to do with property in other countries and how all of this connects with tax. The rules were checked against the BOE and the official text of the Regulation on 24 October 2026. The tax itself and regional reliefs are covered in Inheritance and gift tax in Spain.

Which law decides who gets your assets

Since 17 August 2015, the estate of a foreigner in Spain has been divided under EU Regulation 650/2012. Before that date Spain applied the law of the deceased’s nationality (Article 9.8 of the Civil Code), which is why older advice often says a foreigner is “inherited under the law of their nationality anyway”. That is no longer the case.

The main rule is Article 21: the whole estate, wherever the assets are, is governed by the law of the country where the person was habitually resident at the time of death. The Regulation applies even if that law is not the law of an EU country (Article 20). Habitual residence is not the 183-day tax rule. The notary or court looks at the person’s life over the last years: how long and how regularly they were in the country, where their family, home and business were (Recital 23). If all the circumstances show a manifestly closer connection with another country, that country’s law applies (Article 21.2), but this is an exception.

The law of succession decides everything that matters to the family (Article 23): who the heirs are, in what shares, what part can be freely disposed of by will, what children and the spouse are entitled to, and how heirs answer for debts. Tax is a separate matter: it is calculated under Spanish tax law and depends on the heir’s residence, not on which law was chosen. Tax residence is covered in Tax residency in Spain.

What is part of the estate and what is not

Which assets belong to the surviving spouse is decided not by the Regulation but by the matrimonial property regime. For marriages concluded before 29 January 2019, Spain applies the common law of the spouses’ nationality at the time of marriage (Article 9.2 of the Civil Code); for later marriages, EU Regulation 2016/1103 applies: the law of the first common habitual residence after the wedding, then the law of common nationality (Articles 26 and 69). If that regime treats property acquired during the marriage as jointly owned, the surviving spouse’s half is not part of the estate.

Choosing the law of your nationality: what it gives you

Article 22 of the Regulation allows anyone to choose the law of their nationality for their estate, either at the time of the choice or at the time of death. A person with two nationalities can choose either of them. The choice must be made expressly in the will: one sentence such as “for my succession I choose the law of [country] as the law of my nationality”. Once such a choice is made, a renvoi to another law no longer applies (Article 34.2).

For citizens of non-EU countries the rule is the same: the Regulation applies the chosen law even if that country is not in the EU. A Spanish notary will accept such a will; when the estate is processed, the content of the foreign law is confirmed by a report from a notary, a consul or an expert in that law (Article 36 of the Mortgage Regulation, Reglamento Hipotecario).

The difference for the family can be huge. Under the Spanish Civil Code, children receive two thirds of the estate whatever the will says. Under the law of your nationality the forced shares may be smaller or may not exist at all.

Forced shares in the regions of Spain

Spain has several systems of civil law. The common Civil Code applies in Madrid, Andalusia, Valencia, the Canary Islands and most other regions. Catalonia, Galicia, the Balearic Islands, Aragon, Navarre and the Basque Country have their own succession laws, and forced shares there are noticeably smaller.

There is a subtlety for foreigners. Within Spain, the choice between regional laws depends on vecindad civil, a person’s “civil belonging” to a region (Article 16 of the Civil Code), and a foreigner does not have one. The Regulation refers to the country’s internal rules (Article 36), and the law gives no clear answer on whether a foreigner living in Barcelona or Palma will be subject to Catalan or Balearic law. If predictability matters to you, choosing the law of your nationality removes this question.

How to make a will before a notary in Spain

The most reliable form for a foreigner is the open will (testamento abierto). It is drawn up by a notary who practises where the will is signed (Article 694 of the Civil Code). You do not need to choose a notary by your registered address or by where your property is. What a notary does and how to work with one is explained in Notary in Valencia.

1. You tell the notary your wishes, orally or in writing; you can send a draft in advance. The notary writes the text based on them (Article 695).
2. The notary checks your identity against your passport and assesses your capacity (Articles 685 and 696). It helps to have an NIE, covered in NIE in Spain.
3. If the notary does not speak your language, an interpreter of your choice is brought in. The will is then written in two languages: yours and Spanish (Article 684).
4. Witnesses are needed only if you cannot sign yourself or if you or the notary ask for them (Article 697).
5. The notary reads the text aloud, you confirm and sign, all in one meeting (Articles 695 and 699).
6. Within three days the notary notifies the college of notaries, and the details go into the General Register of Last Wills (Registro General de Actos de Última Voluntad, Annex II to the Notarial Regulation, Articles 11–12). The original stays with the notary, and you receive a copy.

The cost is set by the notary fee scale (RD 1426/1989): €30.05 per will for each testator, €3.01 per page from the fifth sheet of the original, €3.01 per sheet for a certified copy and €0.60 per sheet for a simple copy, plus VAT. Spouses sign two separate wills, since a joint will is prohibited in Spain (Article 669), so the basic cost for a couple is €60.10. Translation, a lawyer’s draft and a notary’s home visit are paid separately.

A will can be changed at any time by a new one. The new will revokes the earlier one unless it states that the earlier one remains in force (Article 739). This matters when you have several wills in different countries, as explained below.

Can you write a will by hand?

Yes: a holographic will (ológrafo) is written entirely by hand, with a date and signature, and a foreigner may write it in their own language (Article 688). But after death it must be handed to a notary within 10 days, verified and formalised within 5 years (Articles 689–693). Such a will is easy to lose or challenge, and it does not go into the register on its own. For a family with real estate and an investment portfolio, it is a weak option.

Assets in several countries: one will or several

The Regulation is based on the unity of the estate: one law for all assets. So a single Spanish will with a choice of law is usually enough for everything located in Spain and in other EU countries that apply the Regulation; Denmark and Ireland do not take part in it (Recitals 82 and 83). Outside the EU the Regulation does not apply, and each country applies its own rules.

Foreign wills in Spain

A will made abroad is valid in Spain. Since 1988 Spain has been a party to the Hague Convention on the form of testamentary dispositions and recognises a will made under the law of the country where it was made or of the testator’s nationality. A Spanish notary and the land registry need an apostille and a Spanish translation (Articles 36 and 37 of the Mortgage Regulation). Translation is covered in Sworn translation for Spain, the apostille in Apostille and legalisation of documents for Spain.

When two wills make sense

In practice, families with real estate both in Spain and outside the EU often make two wills, each covering the assets in its own country. The texts must be coordinated: each should state expressly that it covers only the assets in that country and does not revoke the other. Otherwise, under Article 739, the later will may revoke the earlier one entirely. The choice of law in the two wills must be the same.

European Certificate of Succession

If the estate includes assets in several EU countries, for example a flat in Spain and an account in France, the heirs can obtain a European Certificate of Succession (Articles 62–69 of the Regulation). It confirms who the heir is and what they received, and it takes effect in all countries that apply the Regulation without any special procedure or apostille (Articles 69 and 74). It has no such effect in Denmark, Ireland or countries outside the EU.

Example: a seaside flat, a portfolio and children in different countries

A married couple, both citizens of the same non-EU country, married in their home country in 2005 and have lived in Marbella for five years. Their joint assets: a flat in Marbella worth €1,200,000, a securities portfolio at a foreign bank worth €2,000,000 and a flat in their home country worth €500,000. That is €3,700,000 in total. One child studies in London, the other works in Madrid; both are adults. The husband’s parents are no longer alive. The husband wants everything to go to his wife, with the children inheriting after her.

Step 1. What is part of the estate. The marriage was concluded before 2019 and both spouses have the same nationality, so the regime is that of their nationality. Assume it treats everything acquired during the marriage as joint property. The husband’s estate is then his half: €3,700,000 / 2 = €1,850,000.

Step 2. Without a choice of law. The habitual residence is Spain, Marbella in Andalusia, so the Civil Code applies. The free third is €1,850,000 / 3 = €616,667, and it can be left to the wife. The children’s forced share is €1,233,333: one third of it, €616,667, is divided equally between the children, €308,333 each, and the husband can dispose of the other third only in favour of children or grandchildren. By law the wife receives a life interest in that other third. The result: €616,667 goes to the wife outright and €1,233,333 to the children at once, although nobody wanted that.

Step 3. With a choice of the law of nationality. Here everything depends on that law. If it gives adult children no forced share, the husband can leave the entire €1,850,000 to his wife. The flat in the home country, which is outside the EU, will be dealt with under that country’s own rules in any case.

Step 4. If the family lived in Barcelona. Under Catalan law the children are entitled to 1/4, or €462,500, and €1,387,500 is free, but the law does not say clearly whether Catalan law applies to a foreigner.

Step 5. Tax. The widow is a Spanish tax resident, so she pays inheritance tax on everything she receives, including the flat in her home country. In Andalusia a surviving spouse has an allowance and a 99% reduction; the calculation and conditions are in Inheritance and gift tax in Spain. Non-resident children would pay tax in Spain only on Spanish assets.

How a will connects with inheritance tax

Inheritance tax in Spain is paid by the heir, not the deceased (Law 29/1987, Article 5). A Spanish resident pays on everything received worldwide; a non-resident pays only on assets and rights located in Spain (Articles 6 and 7). If the deceased was not resident, the heirs apply the rules of the region where most of the Spanish assets are located; if the deceased lived in a region, the rules of that region apply (Additional Provision 2).

The return is filed within 6 months of the death. The deadline can be extended by another 6 months if you apply within the first 5 months; interest is charged for the extension period (RD 1629/1991, Articles 67 and 68).

A will does not cancel the tax, but it affects the amount: who receives how much determines the kinship group, allowances and reductions. Also take into account property taxes when a flat changes hands and, for large fortunes, the wealth tax and solidarity tax, which the heir will start paying on their newly acquired assets.

What heirs do after a death

1. They obtain the death certificate. From 15 days after the death, anyone who proves the death can request a certificate from the Register of Last Wills (Annex II to the Notarial Regulation, Article 5). It shows before which notary and when the last will was made.
2. They obtain a copy of the will from that notary and execute a deed of acceptance and partition of the estate before a notary.
3. They decide whether to accept the estate. It can be accepted “with the benefit of inventory”, in which case the deceased’s debts are paid only up to the value of the estate (Articles 1010 and 1023 of the Civil Code). A renunciation is made before a notary (Article 1008).
4. They file the tax return within 6 months and register the real estate in their name.

If there is no will, the estate passes by intestacy: first to the children and their descendants, if there are none to the parents, then to the spouse, then to relatives up to the fourth degree, and if there is nobody, to the state (Articles 931, 935, 944, 954 and 956 of the Civil Code). A spouse alongside children receives only a life interest in one third, which comes as a surprise to many families.

What to do before moving and after buying property

• Before moving, list your assets by country: real estate, bank accounts, brokerage accounts, shares in companies. You will need the same list for the declaration of assets abroad, covered in Modelo 720 and 721.
• Decide which law suits your family: Spanish law with the children’s forced share, or the law of your nationality. Look at the make-up of your family: minor children, retired parents, children from different marriages.
• Check your matrimonial property regime: what is joint and what is separate. A prenuptial agreement changes the picture for inheritance too.
• After buying a flat in Spain, sign a Spanish will before a notary, with a choice of law if you need one. Buying property is covered in Luxury real estate in Spain.
• If you keep real estate outside the EU, coordinate the Spanish will and the will in that country: each covers its own assets, and neither revokes the other.
• If your capital is in a company or holding, plan the succession of the shares together with the structure; see Holding company in Spain. Large gifts to children before and after the move are covered in the article on inheritance and gift tax.
• Review your will after the birth of children, a divorce, a new marriage, a move to another region or country, or a major purchase.

For an overview of family taxes after the move, see Taxes in Spain and Beckham Law; where to keep your money is covered in How to open a bank account in Spain.

If you are planning to move with capital and want to understand in advance how inheritance and tax will work for your family, book a consultation: we will go through your assets, your region and the questions worth discussing with a notary.

Frequently asked questions

Does a will for Spanish property have to be made in Spain?

Not necessarily: Spain recognises the form of a will made under the law of the country where it was made or of the testator’s nationality. But a Spanish open will is easier to use: it is already in the Register of Last Wills, in Spanish and needs no apostille.

Can a foreigner without a residence permit make a will before a notary in Spain?

Yes. An open will is signed before any notary where you sign it, and you need your passport; a residence permit and residence status are not required. If the notary does not speak your language, an interpreter is brought in and the text is written in two languages.

How much does a will cost at a notary in Spain?

Under the RD 1426/1989 fee scale, €30.05 per testator and €3.01 per page from the fifth sheet of the original, with copies charged separately, plus VAT. Translation and drafting are paid on top of the fee scale.

Can I leave everything to my wife and nothing to my children in Spain?

Under the Spanish Civil Code you cannot: children are entitled to 2/3 of the estate, and 1/3 can be left to your wife outright. If the will chooses the law of your nationality and that law gives adult children no forced share, everything can be left to your wife.

How is an estate divided in Spain without a will?

Under the Civil Code the children and their descendants inherit first, if there are none the parents, then the spouse, then relatives up to the fourth degree. A spouse alongside children receives only a life interest in one third of the estate.

Do I need a separate will for property outside Spain?

Within the EU countries that apply Regulation 650/2012, one Spanish will is usually enough. Outside the EU each country applies its own rules, and a separate will there makes things simpler, provided both wills are coordinated and do not revoke each other.

Does choosing the law of my nationality affect inheritance tax in Spain?

No. The tax is calculated under Spanish tax law: a Spanish resident pays on everything received worldwide, a non-resident only on assets in Spain. The choice of law only changes who receives what and how much.

Key points about making a will in Spain

• The estate of a person who lived in Spain is divided under Spanish law for all assets worldwide, unless the will chooses the law of their nationality.
• Choosing the law of your nationality takes one sentence in the will, and the forced shares then follow that law.
• Under the Civil Code children are entitled to 2/3, in Catalonia and Galicia to 1/4, in the Balearic Islands to 1/3 or 1/2, and in Navarre the share is formal.
• An open will before a notary costs from €30.05 under the fee scale, plus copies and VAT, and goes straight into the state register.
• Outside the EU each country applies its own rules to property located there; two wills in two countries must be coordinated.
• Inheritance tax is paid by the heir under Spanish tax law; the return is due within 6 months.