If you live in Spain, you may be surprised to learn that your estate may not pass according to your personal wishes when you die. Spanish inheritance law has strict forced heirship rules that can automatically allocate significant portions of your assets to your children and other relatives, even if your will says otherwise.
However, the European Succession Regulation 650/2012 — better known as Brussels IV — gives most expatriates a way to opt out of Spanish forced heirship. By making a simple legal election in your Will, you can apply the inheritance laws of your home country instead of Spain’s default regime.
This guide explains what Brussels IV is, how it works in Spain, the steps to take if you want to use it, and the common tax and planning traps you should know about.
Understanding Spanish Inheritance Law (Forced Heirship)
Spain is a civil law country with a long tradition of protecting family members through a concept called legítima. Under this system, children (and sometimes parents) are considered “forced heirs” and are entitled to fixed shares of your estate:
- Two-thirds of your estate is generally reserved for your descendants.
- The surviving spouse often only receives a life interest (usufruct) rather than outright ownership.
- You can only freely leave one-third — the tercio de libre disposición — to anyone you choose.
Although some Spanish regions have their own inheritance laws, the principle of protecting heirs is widespread. For expats from countries with testamentary freedom (such as the UK or the US), these restrictions can come as a shock.
What Brussels IV (EU Succession Regulation) Does
Brussels IV was introduced to simplify succession across EU member states. Its core rule is that the law of the country where you are habitually resident at death will normally govern your entire estate — even assets held elsewhere in the EU.
However, the regulation contains a vital exception for expatriates:
You can choose the law of your nationality to govern your estate instead.
This choice — known as a professio iuris — must be stated clearly in your will or a codicil. For example, a British national living in Spain can write:
“I elect that the law of England and Wales shall govern the succession of my entire estate.”
By doing so, you can apply your home country’s more flexible inheritance laws and avoid the rigid Spanish forced heirship structure.
How to Make a Valid Brussels IV Election in Spain
Making use of Brussels IV is straightforward in principle, but must be done carefully:
- Create a Spanish Will with the professio iuris clause.
The will should clearly state your nationality and the legal system you want to apply. - Ensure the will meets Spanish formalities.
It is usually signed before a Spanish notary and registered to avoid challenges later. - Coordinate with other wills you may have.
Many expats keep one will for assets in Spain and another in their home country. These must not conflict — otherwise one could accidentally revoke the other. - Review ownership of pensions, insurance, and investment bonds.
Some assets pass outside the will, so beneficiary designations must be updated to match your estate plan. - Update the plan when your life changes.
Marriage, divorce, new property purchases, or a permanent move back home can all affect how your estate will be administered.
What Brussels IV In Spain Does Not Change
It is important to understand the limits of Brussels IV:
- Taxation does not change.
Even if you elect UK or US law for succession, Spanish assets remain subject to Impuesto sobre Sucesiones y Donaciones (ISD) — Spain’s inheritance and gift tax. Tax rules depend on where the assets are and where the heirs live. - Spanish courts may still get involved.
Your heirs may need to prove the will and the professio iuris clause to local authorities. A poorly drafted or ambiguous will can lead to disputes. - Trusts are not always recognised.
If your home country uses trusts for inheritance planning, Spanish law may treat them differently, sometimes causing unexpected tax or ownership issues.
Tax Considerations for Expats in Spain
While Brussels IV affects who inherits, it does not reduce the tax bill. Spanish inheritance tax is regional, meaning each autonomous community sets its own allowances and rates. Andalucía, Madrid, Murcia and Valencia now offer generous reliefs for close relatives, but other regions can still be expensive for children or spouses.
Expats should also consider double taxation — for instance, UK inheritance tax on worldwide assets combined with Spanish ISD on Spanish property. Proper planning (such as life insurance, Spanish-compliant investment bonds, or structuring property ownership) can help provide liquidity to pay taxes and reduce the overall burden.
Case Example – British Couple in Andalusia
David and Sarah, British nationals, retired to Marbella and own a villa plus UK investments. Under Spanish default rules, two-thirds of their estate would automatically pass to their children, and Sarah would only receive a life interest in part of the home.
They drafted a Spanish will including a Brussels IV election stating that English law governs their estate. As a result, David can leave his entire estate to Sarah first, with everything ultimately passing to their children later — just as they would in the UK.
They also used a Spanish-compliant investment bond to grow their savings tax-efficiently and to provide a lump sum to cover any inheritance tax due.
Why Professional Advice Matters
Brussels IV is powerful but easy to get wrong if you draft your own will or rely on outdated templates. Cross-border planning requires aligning:
- Succession law (your election under Brussels IV)
- Taxation (Spanish ISD + any home country inheritance/estate tax)
- Asset structuring (property, pensions, investment bonds, life cover)
- Reporting obligations such as the Modelo 720 for foreign assets.
Working with advisers who understand both Spanish and international planning ensures your estate plan is valid, tax-efficient, and enforceable.
Key Takeaways
- Without action: Spanish forced heirship will likely control your estate.
- With a Brussels IV election: You can usually apply your home country’s law instead.
- Tax planning is separate: Spanish inheritance tax still applies — plan liquidity early.
- Regular reviews are vital: Update your wills and asset structures as your life evolves.
If you live in Spain and want your assets to pass according to your own wishes rather than rigid Spanish rules, review your will and estate plan now. A properly drafted Brussels IV election can be life-changing for your heirs.
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Disclaimer: While care has been taken to ensure the information in this article is accurate at the time of publication, laws and regulations may change. This content should not be relied upon as a substitute for personalised professional advice. Always seek guidance based on your specific circumstances.