> Last updated according to the relevant sources on 2026-11-05. General information, not legal advice. # Dying Without a Will in a UK–Spain Estate: Who Inherits and How Source: https://crossborderestate.com/guides/no-will-uk-spain-estate/ Published: 2026-11-05. Last updated: 2026-11-05. Topics: Intestacy, Foreign probate, Property title transfer. **General information, not legal advice.** General information about intestate succession in a UK–Spain estate under the law of England and Wales and Spain as at 20 October 2026. Not legal advice; no lawyer-client relationship. Other laws may apply and the law changes. Take advice from a qualified lawyer in the relevant jurisdiction before acting. CrossBorder Estate is not a law firm. **General information, not tax advice.** General information on Spanish inheritance tax (ISD) for deaths in 2026 (Spain) and the 2026/27 UK tax year, assuming the heir is resident in the UK or in Spain. Rates change. Not tax advice: confirm with a qualified adviser or the relevant tax authority. ## The short answer When someone dies without a will (intestacy), Spanish authorities decide which country's succession law governs the estate under the EU Succession Regulation, starting from the law of the deceased's last habitual residence (Regulation (EU) No 650/2012 arts 21(1) and 23(1)). Because a choice of national law can only be made in a will or other disposition upon death (arts 3(1)(d) and 22(2)), a deceased who lived in England or Wales leaves no choice of law; English law refers land to the law of where it lies, so Spanish notaries and land registrars follow that referral back (renvoi) and apply Spanish intestate rules to the Spanish property (art. 34(1)(a)), while Spanish legal writers debate the resulting split of the estate. Under the Spanish Civil Code, children inherit first in equal shares subject to the surviving spouse's life interest (usufructo) in one third of the estate, and if there are no descendants the deceased's parents and ascendants inherit ahead of the spouse (Código Civil arts 834, 837, 930, 932, 935 and 944) - unlike England and Wales, where a surviving spouse or civil partner takes the whole residuary estate when there are no children (Administration of Estates Act 1925 s.46(1)). To register the Spanish property, the heirs need a notarial declaration of intestate heirs (often called a declaration of heirs) alongside the acceptance deed (Ley Hipotecaria art. 14; Ley del Notariado arts 55 and 56), while UK assets are administered under UK letters of administration (Non-Contentious Probate Rules 1987 r.22). Spanish inheritance tax (Impuesto sobre Sucesiones y Donaciones, ISD) is due within six months from the day of death (Real Decreto 1629/1991 art. 67.1(a)); where the declaration of heirs has not yet been made, the return is filed on plain paper with a list of the presumed heirs and their relationship to the deceased, under a rule that still refers to a judicial declaration of heirs (art. 66.3 and 66.4(b)). ## The Legal Snapshot Which law decides who inherits, which documents are needed, and how the estate is taxed depend on where the deceased had their habitual residence at death, which relatives survive, and where each heir lives. This guide covers deaths on or after 17 August 2015, when the Succession Regulation began to apply (art. 83(1)), and a deceased connected with England and Wales; Scotland and Northern Ireland have their own intestacy rules, which are not covered. ### Deceased lived in England or Wales, left no will, and owned property in Spain - Applicable law: Spanish notaries and land registrars start from the law of the last habitual residence (Succession Regulation art. 21(1)). Because there is no will, there is no choice of law (arts 3(1)(d) and 22(2)), and English law refers land to the law of where it lies, so Spanish law governs the Spanish property through renvoi (art. 34(1)(a)). Spanish legal writers debate the resulting split of the estate. - Tax exposure: Each heir pays ISD on what they acquire (Ley 29/1987 art. 3(1)(a)); an heir who lives outside Spain is taxed only on assets in Spain (art. 7), under the rules of the region where the highest value of the Spanish assets lies, self-assessed to the State tax agency (AEAT) (Ley 29/1987, second additional provision). - Notes: UK courts apply their own conflict rules to UK assets: the law of the deceased's domicile for movable assets and the law of where land lies for land. Spanish law decides who inherits the Spanish property, so different heirs or shares can apply in the two countries. ### Deceased lived in Spain, left no will, and left assets in Spain or the UK - Applicable law: Spanish law governs the succession as a whole for Spanish authorities (Succession Regulation arts 21(1) and 23(1)). Spain's internal conflict rules decide whether the common Civil Code or a regional civil law applies (art. 36(1)); which regional law applies to a foreign national is not settled. - Tax exposure: An heir who lives in Spain is taxed on everything inherited, wherever located (Ley 29/1987 art. 6(1)); an heir who lives outside Spain is taxed only on assets in Spain (art. 7). Where the deceased lived in a Spanish region and the heir lives outside Spain, that region's rules apply (Ley 29/1987, second additional provision) and the return is filed with the AEAT because non-resident heirs' tax is not ceded to the regions (Ley 22/2009 art. 32). - Notes: UK courts apply their own conflict rules to UK assets: the law of the deceased's domicile for movable assets and the law of where land lies for land. ### Deceased left a surviving spouse and parents, but no children or other descendants - Applicable law: Where the Spanish Civil Code applies, the deceased's parents (or further ascendants) inherit the estate ahead of the spouse (Código Civil arts 935 to 938), and the spouse takes a life interest in half of the estate (art. 837). Where the law of England and Wales applies, the surviving spouse or civil partner takes the whole residuary estate absolutely (Administration of Estates Act 1925 s.46(1)(i)). - Tax exposure: Because ISD depends on who inherits and their kinship group, parents who inherit under the Spanish Civil Code are taxed on their acquisition in Group II, while the spouse is taxed on the life interest (Ley 29/1987 arts 3(1)(a) and 20.2(a)). - Notes: In some Spanish regions with their own civil law, the order differs: in Catalonia, if there are no children or descendants, the surviving spouse or surviving stable partner inherits ahead of the parents, while the parents retain their right to a forced share (Catalan Civil Code art. 442-3(2)). ### Six-month Spanish tax deadline arrives before the declaration of heirs is completed - Applicable law: The ISD filing period is six months from the day of death (Real Decreto 1629/1991 art. 67.1(a)). In an intestate succession, where the declaration of heirs (which the regulation still calls a judicial declaration) has not yet been made, the return is filed on plain paper accompanied by the death certificate, the certificate of the Registry of Last Wills, and a list of the presumed heirs stating their relationship to the deceased (art. 66.3 and 66.4(a) and (b)). - Tax exposure: The declared or presumed heirs, executors or administrators may also request a six-month extension within the first five months from death, stating the presumed heirs and their kinship where known; late-payment interest runs during the extension (Real Decreto 1629/1991 art. 68.1, 68.2 and 68.6). - Notes: The Land Registry will not register the property until ISD has been filed (Ley 29/1987 art. 33) and the notarial declaration of intestate heirs and acceptance deed are presented (Ley Hipotecaria art. 14). ## Last updated Last updated according to the relevant sources on 2026-11-05. The statements are drafted from the primary legal sources listed below. This is general information, not legal or tax advice. Written by Roman P. with AI assistance; checked against the sources listed. Roman P. writes the guides on CrossBorder Estate, published by ASPECTERRA LIMITED. Each statement is checked against the primary sources listed on the page. ## Which country's law decides who inherits when there is no will? For Spanish notaries, land registrars and courts, Regulation (EU) No 650/2012 (the Succession Regulation, sometimes called Brussels IV) determines which law governs the succession as a whole (arts 20, 21(1) and 23(1)), for deaths on or after 17 August 2015 (art. 83(1)). The default is the law of the State in which the deceased had their habitual residence at the time of death (art. 21(1)), unless it is clear from all the circumstances that the deceased was manifestly more closely connected with another State (art. 21(2)). A person may choose the law of a State whose nationality they possess to govern their succession as a whole (art. 22(1)), and a chosen law applies without any referral back to Spanish law (art. 34(2)). However, that choice must be made expressly in a declaration in the form of a disposition of property upon death - defined as a will, a joint will or an agreement as to succession - or be demonstrated by the terms of such a disposition (arts 3(1)(d) and 22(2)). Where the deceased died without a will and left no other disposition upon death, no choice of law exists. When a deceased who had their habitual residence in England or Wales dies without a will, Spanish authorities start from the law of England and Wales (arts 21(1) and 36(2)(a)). Under art. 34(1)(a), applying the law of a non-Member State includes its private international law rules in so far as they make a renvoi to the law of a Member State. Because English private international law refers land to the law of where it lies, Spanish notaries and land registrars apply Spanish intestate succession law to the Spanish property (art. 34(1)(a)). Spanish legal writers debate the resulting split of the estate. When the deceased had their habitual residence in Spain at death and left no will, Spanish authorities apply Spanish law to the succession as a whole (arts 21(1) and 23(1)). Several Spanish regions have their own civil law of succession, and the Regulation refers to Spain's internal conflict-of-laws rules (art. 36(1)). Those internal rules turn on a status called vecindad civil (Código Civil arts 14.1 and 16.1); a foreign national who acquires Spanish nationality chooses a vecindad civil when the nationality is registered (art. 15.1). Which Spanish civil law - the common Civil Code or a regional civil law - applies to a foreign national's estate is not settled by the texts read for this guide. Meanwhile, the United Kingdom does not take part in the Succession Regulation (recital 82), and UK courts apply their own conflict rules: the law of the deceased's domicile for movable assets and the law of where land lies for land. ## Who inherits under Spanish intestacy rules compared with England and Wales? Under the Spanish common Civil Code, legal succession (sucesión legítima, also called intestate succession or sucesión intestada) opens when a person dies without a will, with a void will or one that later lost its validity, or with a will that does not institute an heir for all the assets, in which case legal succession opens only for the assets not disposed of (Código Civil arts 658 and 912). In the absence of testamentary heirs, the law calls the deceased's relatives, the widow or widower, and the State - often referred to in English as the heirs at law or next of kin (art. 913). A nearer relative in degree excludes a more distant one, saving the right of representation where it applies (arts 921, 924 and 925). First in line are the children and their descendants, without distinction of sex, age or filiation (arts 930 and 931). The deceased's children inherit in their own right, dividing the inheritance in equal shares, while grandchildren and further descendants inherit by representation (arts 932, 933 and 934). A surviving spouse who was not legally or in fact separated from the deceased at death does not take ownership alongside children; the spouse has a forced-share life interest in one third of the estate, the mejora third (art. 834). Second in line, in the absence of children and descendants, are the deceased's ascendants (art. 935). The father and mother inherit in equal shares, or if only one parent survives, that parent succeeds to the whole inheritance (arts 936 and 937); failing both parents, the ascendants nearest in degree inherit (arts 938 to 940). Alongside ascendants, a surviving spouse has a life interest in half of the estate (art. 837). Only in the third class - where there are neither descendants nor ascendants, and ahead of collateral relatives - does the surviving spouse inherit all the deceased's assets outright (arts 943 and 944), and not if the spouse was separated legally or in fact (art. 945). The common Civil Code gives no intestate share to an unmarried partner (arts 913 and 944). Fourth in line, where there is no surviving spouse, are brothers and sisters and the children of brothers or sisters, in preference to other collaterals (art. 946). Full-blood siblings inherit in equal shares, siblings concurring with nephews or nieces inherit per capita while the nephews or nieces inherit by representation, and full siblings take double the share of half-siblings (arts 947 to 950). Where there is neither a surviving spouse nor siblings nor children of siblings, other collateral relatives up to the fourth degree (such as cousins) inherit (arts 954 and 955). Failing all of them, the Spanish State inherits, always with liability limited to the estate's assets (a beneficio de inventario) and after an administrative declaration of heir (arts 956 to 958). Regional civil law in some Spanish regions changes who inherits. In Catalonia, for example, alongside children or descendants the surviving spouse or surviving stable partner (conviviente en pareja estable superviviente) has a universal life interest over the whole estate, free of bond, with an option to commute it (Catalan Civil Code arts 441-2, 442-1, 442-3(1) and 442-4(1)). If the deceased dies without children or other descendants, in Catalonia the inheritance passes to the surviving spouse or surviving stable partner ahead of the deceased's parents, while the parents keep their right to a forced share (legítima, arts 442-3(2) and 442-8), provided the spouse was not separated legally or in fact and no nullity, divorce or separation lawsuit was pending (art. 442-6(1)). Under the law of England and Wales, by contrast, if the intestate leaves a spouse or civil partner and no issue, the residuary estate is held in trust for the surviving spouse or civil partner absolutely; where both a spouse or civil partner and issue survive, the spouse or civil partner takes the personal chattels, a statutory legacy (fixed net sum) with interest from the date of death, set at £322,000 by an order in force from 26 July 2023, and half of the remaining residue, while the issue take the other half (Administration of Estates Act 1925 s.46(1)(i); The Administration of Estates Act 1925 (Fixed Net Sum) Order 2023, SI 2023/758). ## How is the estate administered in Spain and in England and Wales without a will? For the Spanish Land Registry (Registro de la Propiedad), the title of hereditary succession when there is no will is the notarial act for the declaration of intestate heirs (acta de notoriedad para la declaración de herederos abintestato), or the administrative declaration of intestate heir in favour of the State, or, where applicable, the European Certificate of Succession (Ley Hipotecaria art. 14). Under the Spanish Notaries Act (Ley del Notariado art. 55.1), those who consider themselves entitled to succeed on intestacy - descendants, ascendants, spouse or person united by an analogous relationship of affectivity, or collateral relatives - or any person with a legitimate interest in the notary's judgment may request the declaration in a notarial act. It is handled by a notary of the place in Spain where the deceased had their last domicile or habitual residence, where most of the estate in Spain is located, or where the death occurred, so long as those places are in Spain, or of an adjoining district; failing all of those, it is handled by the notary of the applicant's domicile (art. 55.1). The death and the absence of a will must be shown through information from the Civil Registry (Registro Civil) and the General Registry of Last Wills (Registro General de Actos de Última Voluntad, art. 56.1). Once the declaration of heirs is issued, the heirs execute the inheritance acceptance deed and present both for registration after filing inheritance tax (Ley Hipotecaria art. 14; Ley 29/1987 art. 33). In England and Wales, when a person dies wholly intestate, the grant is a grant of administration (often called letters of administration), not a grant of probate (Non-Contentious Probate Rules 1987 r.22(1)). Under Non-Contentious Probate Rules 1987 r.22(1), the persons having a beneficial interest in the estate who are entitled to a grant of administration, in order of priority, are: (a) the surviving spouse or civil partner; (b) the children of the deceased and the issue of any child who died before the deceased; (c) the father and mother of the deceased; (d) whole-blood brothers and sisters and their issue; (e) half-blood brothers and sisters and their issue; (f) grandparents; (g) whole-blood uncles and aunts and their issue; and (h) half-blood uncles and aunts and their issue. Official guidance states that the most entitled person can apply to become the administrator of the estate, starting with the husband, wife or civil partner (including one who was separated from the deceased) followed by any children aged 18 or over (GOV.UK: Applying for probate: If there is not a will). Whether a Spanish land registrar also requires UK letters of administration when a deceased died without a will is not settled by the resolutions read for this guide. The resolution of the Directorate General for Legal Certainty and Public Faith (Dirección General de Seguridad Jurídica y Fe Pública) of 29 April 2024 (BOE-A-2024-9883), like the earlier resolution of 2 March 2018 (BOE-A-2018-3893) and the later resolution of 4 August 2025 (BOE-A-2025-22307), dealt with succession under a British national's will and did not decide a death without any will. Where foreign public documents are presented to a Spanish Land Registry, they require an apostille under the 1961 Hague Apostille Convention (arts 2 and 3) and Reglamento Hipotecario art. 36, and may be translated for the Registry by the Language Interpretation Office (Oficina de Interpretación de Lenguas), by competent officials authorised under laws or international conventions, or, where applicable, by a notary, unless the registrar knows the language and dispenses with a translation under the registrar's own responsibility (Reglamento Hipotecario art. 37). ## How does dying without a will affect Spanish inheritance tax and deadlines? Spanish inheritance tax applies to the acquisition of assets and rights by inheritance, legacy or any other succession title, whether under a will or on intestacy (Ley 29/1987 art. 3(1)(a)). The return must be presented within six months from the day of death (Real Decreto 1629/1991 art. 67.1(a)). Where no formal succession document exists yet when the return is filed, the taxpayer presents a declaration on plain paper setting out the assets, values and deductible charges (art. 66.3), accompanied by the death certificate and the certificate of the General Registry of Last Wills (art. 66.4(a)). In an intestate succession, where the declaration of heirs has not yet been made, the regulation requires a list of the presumed heirs stating their relationship to the deceased; the regulation still refers to a judicial declaration of heirs, although the declaration is now made before a notary (Real Decreto 1629/1991 art. 66.4(b); Ley del Notariado art. 55.1). The heirs, executors or administrators of the estate may also apply for a six-month extension within the first five months of the filing period, attaching the death certificate and stating the names, addresses and degree of kinship of the declared or presumed heirs where known, the location and approximate value of the assets, and the grounds for the request (Real Decreto 1629/1991 art. 68.1 and 68.2). If no decision is notified within one month of filing the request, the extension is deemed granted, and late-payment interest runs during the extension (art. 68.3 and 68.6). A taxpayer who lives outside the European Union and the European Economic Area, which includes the UK, must appoint a representative resident in Spain for this tax (Ley 58/2003 General Tributaria art. 47; Real Decreto 1629/1991 art. 18). Because intestacy rules can pass the estate to parents, siblings or more distant relatives instead of a spouse or partner, they can also change the tax group and reliefs that apply. Under the State kinship groups (Ley 29/1987 art. 20.2(a)), Group I covers descendants and adopted children under 21, Group II covers descendants aged 21 or over, spouses and ascendants, Group III covers second- and third-degree collaterals (such as brothers, sisters, nephews and nieces) and ascendants or descendants by affinity, and Group IV covers fourth-degree collaterals (such as cousins), more distant degrees and strangers for whom no State kinship reduction applies (art. 20.2(a)). Full rules on how UK-resident and Spain-resident heirs are taxed, and how to pay ISD before the grant is ready, are covered in the related guides below. ## Common errors about dying without a will in a UK–Spain estate "Spanish law is the default unless the UK will elected English law." Under the Succession Regulation the default is the law of the last habitual residence (art. 21), and a UK national can choose only the law of their nationality (art. 22). For a UK-resident deceased, Spanish notaries and land registrars apply Spanish law to the Spanish land under art. 34.1(a) unless the will validly chose English law. "Without a Spanish will, Spanish forced heirship applies." The choice of law can be made in any will, in a declaration in the form of a disposition of property upon death (Succession Regulation art. 22(2)). For a deceased who lived in England or Wales and chose no law, Spanish law reaches the Spanish property through renvoi (art. 34(1)(a)), not because the will was made outside Spain. "The Spanish six-month tax clock starts when the UK grant is issued." The six-month period to file and pay Spanish inheritance tax runs from the day of the death, not from the grant (RD 1629/1991 art. 67.1(a)). An extension of six more months must be requested within the first five months from the death (art. 68.2). ## Legal sources cited - Regulation (EU) No 650/2012 (Succession Regulation), recital 82 and arts 3, 20, 21, 22, 23, 34, 36 and 83 (EU): Default habitual-residence law, why a choice of law requires a will or disposition upon death, renvoi to Spanish law for Spanish land, internal conflict rules in multi-unit States, UK non-participation - Código Civil, arts 14 to 16, 658, 815, 817, 834, 837 and 912 to 958 (Spain): When intestate succession opens, the Spanish order of intestate heirs, the surviving spouse's life interest alongside descendants or ascendants, forced-share claims, vecindad civil - Ley 10/2008, Book Four of the Catalan Civil Code, arts 441-2, 442-1, 442-3, 442-4, 442-6 and 442-8 (Spain): Catalan intestate order: universal usufruct for a spouse or stable partner alongside descendants, and inheritance ahead of parents where there are no descendants - Ley del Notariado, arts 55 and 56 (Spain): Notarial declaration of intestate heirs (acta de notoriedad): who may apply, which notary is competent, proof of death and absence of a will - Ley Hipotecaria, art. 14 (Spain): Notarial act for the declaration of intestate heirs as the succession title for the Land Registry - Reglamento Hipotecario, arts 36 and 37 (Spain): Authentication and translation of foreign documents presented to the Land Registry - Instrumento de Ratificación del Convenio de La Haya de 5 de octubre de 1961 (Apostille Convention), arts 2 and 3 (Spain): Apostille as the formality certifying the authenticity of foreign public documents between the UK and Spain - Dirección General de los Registros y del Notariado, resolution of 2 March 2018 (BOE-A-2018-3893) (Spain): Addresses British testamentary succession and describes English Letters of Administration; does not decide a death without a will - Dirección General de Seguridad Jurídica y Fe Pública, resolution of 29 April 2024 (BOE-A-2024-9883) (Spain): When a UK grant of probate is required for a will; does not settle a death without a will - Dirección General de Seguridad Jurídica y Fe Pública, resolution of 4 August 2025 (BOE-A-2025-22307) (Spain): Restates when no UK grant is needed for a Spanish notarial will choosing British national law; does not decide a death without any will - Ley 29/1987 del Impuesto sobre Sucesiones y Donaciones, arts 3, 6, 7, 20, 33 and second additional provision (Spain): Tax on inheritances, resident and non-resident heirs, kinship groups I to IV, Land Registry tax bar, applicable regional rules - Ley 22/2009, art. 32 (Spain): ISD of non-resident taxpayers is not ceded to the regions and is filed with the AEAT - Real Decreto 1629/1991 (Reglamento del Impuesto sobre Sucesiones y Donaciones), arts 18, 66, 67 and 68 (Spain): Filing ISD in an intestate succession with a list of presumed heirs before the declaration of heirs is made, six-month deadline, extension within five months, tax representative - Ley 58/2003 General Tributaria, art. 47 (Spain): Representative resident in Spain for taxpayers resident outside the EU and EEA - Administration of Estates Act 1925, s.46 (United Kingdom): Distribution of the residuary estate on intestacy in England and Wales - The Administration of Estates Act 1925 (Fixed Net Sum) Order 2023 (SI 2023/758) (United Kingdom): Statutory legacy (fixed net sum) of £322,000 for a surviving spouse or civil partner alongside issue, for deaths on or after 26 July 2023 - Non-Contentious Probate Rules 1987 (SI 1987/2024), r.22 (United Kingdom): Order of priority for a grant of letters of administration on total intestacy in England and Wales - GOV.UK: Applying for probate: If there is not a will (United Kingdom): Application for letters of administration by the most entitled person ## Related guides - [The UK–Spain Probate Process, Explained](https://crossborderestate.com/guides/uk-spain-probate-process.md) - [Inheriting Spanish Property as a UK Resident](https://crossborderestate.com/guides/inheriting-spanish-property.md) - [Inheritance Tax Before Probate: What a UK–Spain Estate Pays First](https://crossborderestate.com/guides/paying-inheritance-tax-before-probate-uk-spain.md)