Inheritance and wills in Spain

When someone who lives in Spain or owns property there dies, two questions come to the fore: which country's law applies to the estate, and which taxes are payable in Spain. For Turkish nationals these questions become more complex, because Turkish and Spanish rules take different approaches. A will prepared in advance makes the heirs' task much easier.

Which law applies

Spain applies EU Succession Regulation No. 650/2012. The Regulation applies to deaths on or after 17 August 2015 and also covers nationals of countries outside the EU.

• General rule: the law of the country where the deceased had their habitual residence at the time of death applies to the whole estate; for a Turkish national living in Spain, this is, as a rule, Spanish law
• Choice of law: a person can choose in their will the law of the country of which they are a national; a Turkish national can ask for Turkish succession law to apply
• Some regions of Spain (such as Catalonia, the Balearic Islands, Aragon, Navarre, the Basque Country and Galicia) have their own civil law rules; if Spanish law applies, which region's rules come into play is examined separately

The choice also has consequences for forced heirship shares. Under the general rules of the Spanish Civil Code, the children's reserved share (legítima) is two thirds of the estate; under Turkish law, the reserved share of descendants is half of their statutory share. Under Turkish law, succession is, as a rule, governed by the deceased's national law, and Turkish law always applies to immovable property in Türkiye. Because the rules of the two countries can lead to different results, advance planning is needed where assets are held in both countries.

Wills in Spain

The most common type of will in Spain is the open notarial will (testamento abierto notarial) made before a notary. The notary checks your identity and capacity, draws up the will with the help of an interpreter if you do not speak Spanish, and keeps the original. The will is notified to the Registro General de Actos de Última Voluntad under the Ministry of Justice. After 15 working days have passed since the date of death, the heirs obtain a certificate of last wills (certificado de últimas voluntades) from this register to find out whether there is a will.

If you have already made a will in Türkiye, the two texts need to be drafted consistently so that a new will made in Spain does not unintentionally revoke the earlier one. Separate wills for the assets in each country, each referring to the other, are a common approach in practice.

Inheritance tax

• In Spain, inheritance tax (Impuesto sobre Sucesiones y Donaciones) is governed by state law, but rates, reductions and exemptions are largely set by the autonomous regions
• Some regions apply reductions for spouses and children that almost eliminate the tax (such as the 99% relief in Madrid); in other regions, close relatives also pay substantial amounts
• Heirs resident in Spain are taxed on what they inherit worldwide, while non-resident heirs are taxed on assets located in Spain
• Following case law of the Court of Justice of the European Union and a 2021 amendment to the law, non-resident heirs can, as a rule, also benefit from the relevant region's rules
• The return must be filed within 6 months of the date of death; this can be extended by a further 6 months if requested within the first 5 months, with late-payment interest accruing for the extension
• Inheritance and transfer tax may also arise in Türkiye; how tax paid in both countries on the same estate is taken into account is assessed separately

Using Turkish documents in Spain

• A certificate of inheritance (veraset ilamı) issued by Turkish courts or notaries can be submitted in Spain with an apostille and sworn translation; however, whether a Spanish notary or land registry will accept it directly depends on the type and content of the document
• In some cases, a separate declaration of heirs before a Spanish notary (acta de declaración de herederos), or recognition of the Turkish decision in Spain, may be needed
• As Türkiye is not an EU member, it does not issue the European Certificate of Succession; this certificate can only be obtained in the EU countries that apply the Regulation
• Other Turkish documents such as the death certificate, civil registry records and wills also require an apostille and sworn translation

How we work with you

• We map out your assets in Türkiye and Spain and your family situation with you, and explain under the general rules which law may apply
• We explain the consequences of making or not making a choice of law in your will, and prepare you for having the text executed before a Spanish notary
• We plan the documents the heirs need from Türkiye and the apostille and translation steps
• We coordinate the notarial, registry and tax steps of the estate carried out in Spain by qualified Spanish professionals, and keep track of the deadlines

Frequently asked questions

Written by Attorney Esra Emine Özeren

Member of the Istanbul Bar Association. Profile

Requirements and amounts are updated every year. Your file is prepared under the rules in force on the day you apply.