Inheritance of U.S. Citizens Residing in Spain: Which Law Applies?

Many U.S. citizens reside in Spain and hold property, bank accounts, or investments within the country. However, when it comes to succession, a critical legal question arises:
Does Spanish law or U.S. law govern their estate?

In this article, we explain the key principles that determine which country’s law applies to the inheritance of American citizens living in Spain, and how to properly plan your estate to reflect your intentions.

What law governs the estate of Americans in Spain?

Spain applies EU Regulation No. 650/2012 on international successions (even to citizens of non-EU countries such as the United States). According to this regulation:

Unless otherwise specified in a will, the law of the country where the deceased had their habitual residence at the time of death applies.

✅ Therefore, if a U.S. citizen was habitually residing in Spain at the time of their passing, Spanish inheritance law will apply by default.

📞 Are you an American living in Spain? Our legal team can help ensure your estate plan reflects your wishes.

Can I choose U.S. law to govern my estate?

Yes. The EU Regulation allows you to choose the law of your nationality (U.S. law) to govern your succession. This is known as the “professio iuris”.

To make this election valid:

It must be explicitly stated in a will.
The will must meet the formal requirements of the applicable law.

📞 We draft bilingual wills that specify the application of U.S. law — valid under Spanish legal standards.

What happens if I don’t make a legal choice?

If you do not indicate your choice of law in a will, your succession will be governed by Spanish inheritance rules, which include:

Forced heirship (known as la legítima), which reserves part of your estate for children or spouses.
Limitations on full testamentary freedom.
Mandatory division of assets according to Spanish procedures.

📞 Want to maintain full control over your estate? A properly executed will with choice of law is essential.

What about inheritance tax?

Regardless of the applicable inheritance law, Spanish inheritance tax (Impuesto de Sucesiones) applies when:

The deceased owned assets located in Spain, or
The heir is a Spanish tax resident.

Spain has 17 autonomous regions, each with its own tax allowances and rules.

📞 We provide personalized inheritance tax planning for U.S. citizens and residents.

📞 We coordinate cross-border estates involving assets in Spain and the United States.

📞 First consultation is free — with bilingual legal experts.

📞 Prevent family disputes and tax penalties with proper legal planning.

📞 U.S. estate plans may not be valid in Spain. Let us help you adapt yours legally.

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ℹ️ Contact us for inheritance planning in Spain

Tu Abogado Defensor
📍 Calle Doctor Esquerdo nº 29, 1º D, 28028 Madrid
📧 Email: [email protected]
📞 Phone: +34 91 713 18 98
🌐 www.tuabogadodefensor.com