Secure Cross-Border Legacies Between Spain and the UK
Cross-border families need clear inheritance plans. If your life is split between Spain and the UK, with homes, pensions, and investments in both places, a simple will in one country is rarely enough any more. Different legal systems, tax rules and family expectations can all clash at the worst possible time.
If nothing is done, problems can quickly appear. Spanish forced heirship rules can limit how much you can leave to a spouse or partner. Assets can be taxed in both countries if domicile and residence are not understood. Old wills can confuse executors, slow everything down and increase the risk of family disagreements.
We often see three big questions come up together: which law should govern your estate under the EU Succession Regulation, what is your domicile versus your residence, and should you have one will or two for assets in Spain and the UK. If these points are joined up early, your wishes are far more likely to be respected.
How Brexit Changed Spain, UK Inheritance Planning
Brexit did not remove the EU Succession Regulation from Spanish law. Spain still applies the regulation, including for estates of British nationals. The key change is that the UK is now treated as a third country, which makes clear planning even more important.
This has brought some practical issues, for example:
- Extra checks when Spanish authorities look at UK grants of probate
- Longer timelines to accept foreign documents and translations
- More questions about which law applies to Spanish property owned by UK nationals
There is also more tax attention on cross-border estates from both Spanish and UK authorities. Rising property values in popular Spanish regions add to the pressure, as a higher base value can mean higher tax exposure for heirs. Summer is often when families gather at their Spanish home and notice that wills and papers are out of date, which can be a good time to review the whole structure calmly.
Without a planned link between the two systems, heirs may face delays, unexpected tax bills, or even forced sales of property to pay tax before they can access inherited funds.
Choosing Governing Law Under the EU Succession Regulation
Under the EU Succession Regulation, Spain will normally apply the law of the deceased’s last habitual residence to assets in participating EU states. Habitual residence is about where your life is really based, not just where you spend holidays. If you die habitually resident in Spain, Spanish succession law may apply to your worldwide assets located in participating EU states, unless you make a valid choice of law.
British nationals can usually choose the law of their nationality, such as English law or Scottish law, to govern their estate for the purposes of the regulation. This choice is usually made in a will. When done correctly, it can help avoid Spanish forced heirship rules and give more freedom to leave assets to a spouse, partner or other chosen beneficiaries.
Common pitfalls include:
- Old wills that pre-date the regulation and do not contain an express choice of law
- Wills that refer loosely to “UK law” without naming the national law clearly
- Documents that ignore the impact of UK inheritance tax when picking governing law
A clear, coordinated choice of law in both your UK and Spanish planning helps reduce uncertainty. It should be drafted in a way that works with tax advice, not in isolation.
Domicile Versus Residence When Passing on Wealth
Many people mix up domicile and residence, but they are not the same. Residence is usually about where you live and pay tax each year. Domicile, for UK purposes, is about which country is your long term home and where you are most closely tied, even if you spend many years abroad.
A few typical patterns that we see are:
- People who live in Spain for many years but remain UK domiciled for inheritance tax
- Those who are at risk of acquiring a domicile of choice in Spain by cutting ties with the UK
- Individuals who were not originally UK domiciled but have moved assets into or through the UK
Domicile often drives tax outcomes. The UK can charge inheritance tax on worldwide assets if you are UK domiciled. Spain can charge succession tax based on the deceased’s residence, the heir’s residence and where the assets are located. The result is that the same inheritance can be pulled into two systems at once.
This is why planning that looks only at residence, for example “I am now tax resident in Spain so UK rules do not matter”, can be risky. A joined up view, looking at domicile, residence and the location of each asset, is needed before drafting any wills in Spain for UK residents.
One Will or Two Wills for UK and Spanish Assets
There is no single answer for everyone on the “one will or two” question. A single worldwide will can work, but for some families two coordinated wills, one for UK assets and one for Spanish assets, will be safer and faster in practice.
A single will might suit:
- Simpler estates with limited assets in Spain
- Modest Spanish bank accounts or a small share of a holiday flat
- Situations where timing in Spain is less important and heirs can wait for UK probate
When using one will, it should still deal clearly with the EU Succession Regulation and name the chosen governing law. It should also be drafted so that Spanish authorities can follow it without confusion.
Two wills are often safer where:
- There is significant Spanish real estate or family business interests
- There are several heirs or a blended family structure
- Speed in Spain matters, for example where heirs need rental income or a sale quickly
In these cases, the Spanish will can be tailored to local formalities and procedures, helping to avoid long translation and legalisation stages. The UK will and the Spanish will must be drafted carefully so that neither revokes the other. For this reason, wills in Spain for UK residents should not be copied from UK templates. They need to be prepared by an Anglo-Spanish Lawyer or Barrister who understands how both systems interact.
Drafting Effective Wills in Spain for UK Residents
Spanish wills have their own formal requirements. They are often signed before a Spanish notary, with the terms recorded in Spanish. Where a client is more comfortable in English, correct translations and explanations are needed so that the signed Spanish text really matches the intended estate plan.
Good drafting should bring together both succession and tax planning:
- Matching the EU Succession Regulation choice of law to your wider UK planning
- Making proper use of UK inheritance tax allowances and spouse exemptions
- Considering Spanish regional reliefs for close family members where available
Families also have real-life concerns that go beyond legal clauses. A surviving partner might not be married and may need income rather than capital. One child may be vulnerable and need extra protection. Heirs might face tax bills before money is released from UK pensions or Spanish property.
Thoughtful wills in Spain for UK residents can also sit alongside lasting powers of attorney and local Spanish equivalents. This helps maintain control of your affairs if you lose capacity, and can give family members clearer authority in both countries when they need to act on your behalf. At Del Canto Chambers, our Anglo-Spanish team focuses on creating integrated plans that keep these cross-border issues under control so that your heirs are protected and your wishes are respected.
Protect Your Spanish Assets And Family With Specialist Legal Support
Putting valid arrangements in place in both the UK and Spain can prevent costly disputes and unexpected tax exposure for your loved ones. At Del Canto Chambers, we can guide you through drafting and coordinating wills in Spain for UK residents that reflect your wishes and comply with both legal systems. If you are ready to take the next step, please contact us so we can review your situation and outline clear, practical options.
