EnglishEspañolDeutschDeniaDeniaValencia Mon-Fri: 9:30-13:30 | 15:30-17:00 +34 966 421 416 By appointment +34 966 421 416
es   en   de

Inheritance in Spain with a non-resident or foreigner: In which country should I pay tax?

Firmalex > Inheritance in Spain > Inheritance in Spain with a non-resident or foreigner: In which country should I pay tax?

This article is part of our guide Inheritance in Spain with a non-resident, expat or foreigner which you will find in our Inheritance in Spain section.

The first question to ask in an inheritance process in Spain (or in any other EU Member State) is in which country the taxes derived from the inheritance must be paid, whether the affected citizens are residents or non-residents in Spain, residents of the European Union or non-EU foreigners.

The 2012 European Regulation

As we mentioned in our article “Inheritance with property abroad“, the EU Regulation 650/2012 of 4 July 2012 (applicable from 17 August 2015), which regulates inheritance upon death, brought great advances for European citizens, It made it possible to choose the country of the law applicable to the succession of a person if, prior to his or her death, a record has been made in his or her will, and the previous rigid criterion of the deceased’s nationality is no longer applied, which caused problems for those who had long-established residence in another country but who did not have the nationality of that country.

The European regulation, given the different inheritance systems coexisting in Europe, gives prevalence to the autonomy of the testator’s will. Thus, any person may choose the law of the State whose nationality he or she possesses at the time of making the choice or at the time of death. That is to say, a German resident in Spain can choose German law to govern his future succession or an English citizen resident in Spain can choose English law, as these are the laws corresponding to their nationalities at the time of the testamentary disposition.

In the case of persons having several nationalities, they may choose the law of any of the States whose nationality they possess at the time of making the choice or at the time of death. If the country whose law applies to the succession upon the death of a citizen in Spain (or in another EU State) has not been specified, as a general rule the law of the country of the last habitual residence at the time of death, i.e. the law of the country in which the deceased spent more than 183 days out of the 365 days prior to death, will apply to his or her succession.

Solve your doubts

✅ Our staff speaks perfectly Spanish, Valencian, English and German with what will be able to communicate with us in your own language and thus clearly resolve your queries.

📍 Denia – Plaza del Convento, 6 – Mezzanine floor door B
📍 Valencia – Calle Creu Roja, 1 – Block 6, Floor 1, door 10 (* only by appointment)

✉📞 Contact: info@firmalex.com – Tel. +34 966 421 416 – Whatsapp +34 622 497 615

Follow us: FacebookLinkedIn