Spanish inheritance law for foreigners residing in Spain

Resident in Spain, which inheritance law applies? For Germans, Austrians, Swiss or Dutch citizens with permanent residence in Spain, the following generally applies since the entry into force of the EU Succession Regulation (650/2012): Unless otherwise specified in the will, the law governing the succession is determined by the law of the deceased. Inheritance according to the law of habitual residence, that is, according to the law of the Spanish place of residence, including the regional Foral law applicable there.

The Spanish The Supreme Court (Tribunal Supremo) has 2025 expressly confirmed in a landmark case involving a Dutch testator with long-term residence in Aragón (Judgment 786/2025):

• If Spanish inheritance law becomes applicable via international private law, the general Código Civil does not automatically apply, but rather the inheritance law of the autonomous region in which the deceased lived (e.g., Aragón, Balearic Islands, Catalonia, Galicia).

•  In this case, the Dutchman was part of a civil partnership registered under Aragonese law (stable couple without a marriage), which is why the court was obliged to apply Aragonese regional law. Only if the testator effectively chooses the application of the law of his nationality in his will, the entire inheritance law of that state remains applicable.

For a foreigner residing in Spain, this means:

• Without a choice of law in the will: application of Spanish civil or regional law of the region of residence.
• With an effective choice of law in favor of one's own nationality: application of the inheritance law of the home country.

Below is an overview of how this looks in the most important regions, in each case:

• compulsory portion (legitim)
• Inheritance contracts and joint wills (pactos sucesorios / testamentos mancomunados)
• Rights of the surviving spouse
• Intestate succession without a will

General Spanish inheritance law (Código Civil e.g. Andalucia, Canarias, Madrid, Comunidad Valenciana).

compulsory share (legitima)

In Spanish common law, the legitim particularly extensive. Those entitled to a compulsory share are:

1. Children and descendants,
2. Parents/ancestors (if no descendants exist),
3. the surviving spouse.

If there are descendants, the estate is divided into three parts:

• 1/3 legítima estricta – the children's mandatory share, to be distributed equally.
• 1/3 tercio de mejora – also in favor of the offspring, but freely distributable among them (e.g. favoring one child).
• 1/3 tercio de libre disposición – freely available for the benefit of any person (spouse, child, third party). Those entitled to a compulsory share have one. real share They are co-heirs of the estate, not just financial creditors.

Intestate succession without a will

The legal order of inheritance essentially follows the following sequence:

1. Children and other descendants (excluding parents/ancestors).
2. Missing descendants: parents and other ancestors.
3. Then siblings and other collateral relatives. Depending on the circumstances, the spouse may also have usufruct rights.

Inheritance contracts, pactos sucesorios and joint wills

Under Spanish inheritance law:

• Joint wills (testamentos mancomunados) are forbidden for Spaniards (Art. 669 CC).
• Inheritance contracts (pactos sucesorios) are generally inadmissible under Article 1271 of the Civil Code. Exceptions exist only if a specific Regional law (e.g. Balearic Islands, Aragon) allows for different regulations.

Rights of the surviving spouse

The cónyuge viudo is in a comparatively weak position:

• Besides descendants: usufruct (usufructo) on a third of the estate.
• Besides parents/ancestors: usufruct of Half of the estate.
• If neither descendants nor ancestors exist, the spouse may be appointed as sole heir. Property law in these regions usually applies as follows: sociedad de gananciales; the estate then comprises half of the community assets attributable to the deceased, plus his own assets.

Inheritance law of the Balearic Islands (Mallorca, Menorca, Ibiza, Formentera)

The Balearic regional law significantly modifies the common Spanish system.

compulsory portion (legítima) and statutory succession

• Menorca and, in principle, also Mallorca: The legal order of inheritance largely corresponds to Spanish law. Compulsory inheritance law in Mallorca/Menorca: Living children exclude other descendants (grandchildren) and ancestors from the right to a compulsory share; these then have no forced heirship.
• Ibiza and Formentera: Although forced heirs have a real right to the estate, the appointed heirs are not allowed to dispose of it. to settle in money (Redemption of the real interest).

Pactos sucesorios and testamentos mancomunados

A key characteristic of the Balearic Islands:

• Pactos sucesorios (inheritance contracts) are permissible, in clear contrast to the nationwide Spanish ban.
• Testamentos mancomunados However, between spouses inadmissible.

Rights of the surviving spouse

• Mallorca/Menorca: Besides descendants: usufruct of Half of the estate. Besides ancestors: usufruct of two-thirds of the estate. If descendants and ancestors are missing: usufruct of the estate. entire estate.
• Ibiza/Formentera: The spouse becomes the legal heir if there are no descendants or ascendants. If there are descendants: usufruct of the estate. Half of the estate. In the case of ancestors: usufruct of two-thirds of the estate. The spouse does not have a separate right of inheritance in this case.

Inheritance law in Galicia.

If the deceased had his habitual residence in Galicia and made no choice of law, then the Galician regional law decisively. In practical terms, this means that for foreigners residing in Galicia, the Código Civil scheme does not apply, but rather an independent, regional inheritance law.

compulsory share (legitima)

In Galicia, the legitim the descendants a quarter (1/4) of the adjusted estate value.

Inheritance contracts (pactos sucesorios) and joint wills

• Joint wills (testamentos mancomunados) are expressly permissible and can be revoked jointly.
• Also Inheritance contracts (pactos sucesorios) are legally allowed. Galician law specifically regulates grant agreements in this area (pactos de mejora), through which certain descendants are guaranteed estate assets, as well as inheritance settlements (apartment), in which those entitled to a compulsory share irrevocably waive their status as heirs in exchange for a present gift.

Rights of the surviving spouse

The surviving spouse is entitled to a compulsory share of the lifelong usufruct of a quarter (1/4) of the estate if it is shared with descendants. If the deceased leaves no descendants, the spouse is entitled to the usufruct of the estate. Half (1/2) of the estate.

Inheritance law in Catalonia.

Catalonia has the Codi Civil de Catalunya about a comprehensive autonomous inheritance law. In light of the TS decision, the following applies: If the deceased's habitual residence was in Catalonia, then in principle the Catalan Foral Law (not the common Spanish Civil Code). For foreigners residing in Catalonia, this means they must expect a separate system of forced heirship and inheritance agreements, as well as significantly stronger rights for their spouse/civil partner.

compulsory share (legitima)

The legitim in Catalonia it amounts to a quarter (1/4) of the relevant estate value. Those entitled to a compulsory share are the descendants or, if there are no descendants, the parents of the deceased.

Inheritance contracts (pactos sucesorios)

In stark contrast to the Spanish Civil Code Inheritance contracts (pactos sucesorios) are permissible. They can, for example, be used as inheritance contracts (heredamientos) or as special contractual benefits (particular attributes) can be structured. Such contracts can be drawn up between, among others, spouses, registered civil partners (stable couple) and certain relatives.

H3. Rights of the surviving spouse and registered partner The surviving spouse or registered civil partner (conviviente en pareja estable) has strong rights in the statutory order of inheritance:

• When he meets children, he receives the universal usufruct of the entire estate, but can exercise the so-called "conversion option" and instead acquire ownership of a quarter (1/4) demand the inheritance plus the usufruct of the family home.
• If there are no descendants, the spouse or life partner will be considered. Sole heir (the parents only retain their statutory share).
• In addition, there is the special legal concept of the cuarta viudal (Widow's quarter): If the survivor does not have sufficient means of his own to cover his economic needs, he has a claim for compensation amounting to up to one quarter of the value of the estate.

Inheritance law in Aragon

Aragón is at the center of the TS decision of 2025: A Dutch testator with long-term habitual residence in Aragón was subject to Aragonese inheritance law.

compulsory share (legitima)

In Aragon there are only the descendants Those entitled to a compulsory share; spouse and parents are not among the forced heirs. The testator can determine the compulsory share quotas among the descendants. freely distribute,Individual children may be favored or disadvantaged, as long as the overall compulsory share framework is adhered to. This differs significantly from the common Spanish model, in which children generally receive equal shares of the strict compulsory share.

Intestate succession without a will

The legal order of inheritance is specific to the Aragonese family; in simplified terms:

• First inherit Descendants.
• If there are no descendants, ancestors and then the spouse come into play, followed by collateral relatives; ultimately, the region of Aragon itself can become the heir.
• The surviving spouse becomes the legal heir. before collateral relatives This is taken into account if no descendants or ancestors are present.

Pactos sucesorios and testamentos mancomunados

Aragon is particularly liberal:

• Testamentos mancomunados (joint wills) are permissible, and not only for spouses, but also for other persons, provided that at least one person has Aragonese territorial affiliation and the national law of the other person does not prohibit joint wills.
• This puts Aragon at a disadvantage compared to Spain's general prohibition of joint wills and inheritance contracts. These options can be particularly important for foreign married couples residing in Aragon.

Rights of the surviving spouse

The surviving spouse becomes the legal heir. before collateral relatives This is taken into account if no descendants and no ancestors exist. In this situation, he has a usufruct of the estate to; the property falls to other legal relatives or, ultimately, to the region of Aragon itself, which acts as the „final heir“.