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The Legal Snapshot
The sequence and paperwork depend on where the deceased last lived, whether their will chose a law, where the heirs live, and where the assets are. These are the most common starting points.
| Scenario | Applicable law | Tax exposure | Notes |
|---|---|---|---|
| Deceased lived in the UK, property in Spain | Spanish notaries and land registrars apply English law, the law of the last habitual residence (Succession Regulation art. 21), but English law refers land to the law of where it lies, so Spanish law governs the Spanish property (renvoi, art. 34.1(a)). This does not apply if the will validly chose English law (art. 22, or a pre-August 2015 will under art. 83). Spanish legal writers debate the resulting split of the estate. | Spanish inheritance tax on the Spanish property, paid by each heir and filed with the AEAT. UK inheritance tax on the worldwide estate if the deceased was a long-term UK resident (deaths from 6 April 2025). | With a UK will, Spanish registrars require the UK grant of probate (resolution of 29 April 2024 of the Directorate General for Legal Certainty and Public Faith, Dirección General de Seguridad Jurídica y Fe Pública or DGSJFP), apostilled and translated into Spanish unless the registrar knows the language (Hague Apostille Convention 1961, arts 2 and 3; Reglamento Hipotecario arts 36 and 37). The DGSJFP has accepted that no UK grant is needed with a Spanish notarial will covering all assets and choosing the law of the deceased's British nationality; the resolution does not settle other cases. |
| Deceased lived in Spain, heirs live in the UK | Spanish law applies to the whole estate (art. 21), unless the deceased chose the law of their nationality in a will (art. 22). In Catalonia, the Balearics and other regions with their own civil law, that regional law may apply (art. 36). | Spanish inheritance tax on the Spanish assets, paid by each heir within six months (extendable) and filed with the AEAT. UK inheritance tax on non-UK assets only if the deceased was still a long-term UK resident. | Spanish forced shares (legítima) can limit a UK-style will unless the will chose the law of the deceased's nationality. The forced shares differ between regions. |
| Assets in both countries | Spanish authorities apply one law to the whole estate. UK courts apply their own rules: the law of the deceased's domicile for movable assets and the law of where land lies for land. Each country administers the assets located in it. | There is no UK-Spain inheritance tax treaty. The UK credits Spanish tax against the UK tax on the same asset (IHTA 1984 s.159), which reduces but does not always remove the double charge. | Spanish deadlines are shorter than typical UK grant timelines, so run both processes in parallel. |
Last updated against the sources
Last updated according to the relevant sources on 20 October 2026. The statements are drafted from the primary legal sources listed below. This is general information, not legal or tax advice.
Why two administrations run in parallel
In practice the UK and Spain each deal with the assets in their own territory. The UK process is an application to the Probate Registry for a grant, which lets the executors deal with UK assets. The Spanish process is notarial: the heirs sign a deed of acceptance before a notary, and it is presented to the Land Registry (Registro de la Propiedad).
The EU Succession Regulation decides, for Spanish notaries and courts, which country's succession law governs the whole estate. That matters for forced shares and for who receives what. The UK does not take part in the Regulation, so a UK court may apply different rules, and the Regulation does not replace either country's procedure. If the deceased lived outside the EU, Spanish courts can still have jurisdiction because there is property in Spain, judged at the date of death (art. 10; Court of Justice, C-291/23 Hantoch).
A typical sequence when the deceased lived in the UK
The executors apply for the UK grant, which UK banks and institutions need before releasing assets. In parallel, each heir applies for a Spanish NIE (foreigner's tax number) through the Spanish consulate, because the Spanish deed and the tax return need it.
For the Spanish deed the notary usually asks for the apostilled death certificate, the certificate of the Spanish Registry of Last Wills, the will and sworn Spanish translations. If the succession rests on a UK will, Spanish registrars require the UK grant of probate (DGSJFP resolution of 29 April 2024), apostilled (Hague Apostille Convention 1961, arts 2 and 3; Reglamento Hipotecario art. 36). They also require it translated into Spanish by the Office for the Interpretation of Languages (Oficina de Interpretación de Lenguas), by officials authorised under laws or international conventions or, where applicable, by a notary; the registrar may dispense with the translation if the registrar knows the language (Reglamento Hipotecario art. 37). The apostille takes the place of the older legalisation that art. 36 names (Hague Apostille Convention 1961, art. 2). The DGSJFP has accepted that no UK grant is needed where the deceased made a Spanish notarial will covering all of their assets and choosing the law of their British nationality, expressly or by an unmistakable tacit choice (DGSJFP resolution of 29 April 2024). The resolution does not say whether a UK grant is needed with a Spanish notarial will that covers only the Spanish assets or makes no choice of law, and it does not deal with UK intestacy or letters of administration.
Each heir files Spanish inheritance tax (Modelo 650) with the AEAT within six months of the death, through a representative resident in Spain. The Land Registry will not register the deed without proof that the tax has been filed (art. 33 Ley 29/1987).
The municipal land-value tax (plusvalía) is separate. The town hall assesses it, or the heir declares it where the local bylaw requires, within six months of the death, extendable to one year on request. It is not due where the land has not gained value, and some town halls give up to 95% relief to close family (Real Decreto Legislativo 2/2004, arts 104 to 110).
Where delays usually occur
The usual bottlenecks are NIE applications for several heirs, apostilles and sworn translations of UK documents, and the Spanish tax deadline arriving before the UK grant. Bringing in a UK solicitor and a Spanish abogado or notary early shortens the timeline.
Common errors about the two administrations
"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.
"The Regulation lets one law apply across both countries." Spanish authorities apply one law to the whole estate (Succession Regulation art. 21). The UK does not take part in the Regulation (recital 82), so UK courts apply their own rules.
"Each country claims jurisdiction over the assets in its own territory." This mixes up the law that applies with which courts can act. If the deceased lived outside the EU, Spanish courts can still have jurisdiction because there is property in Spain, judged at the date of death (art. 10; Court of Justice, C-291/23 Hantoch).
Legal Sources Cited
- Regulation (EU) No 650/2012 (Succession Regulation), arts 10, 21, 22, 34 and 36 (EU): Jurisdiction, default law, choice of law, renvoi, regions with their own civil law
- Court of Justice, Case C-291/23 Hantoch (7 November 2024) (EU): Subsidiary jurisdiction based on assets judged at the date of death
- Código Civil, arts 657 to 1087 (Spain): Acceptance and administration of estates
- Ley 29/1987 del Impuesto sobre Sucesiones y Donaciones, arts 7 and 33 (Spain): Tax on non-resident heirs; registry bar until the tax is filed
- Real Decreto Legislativo 2/2004 (Ley de Haciendas Locales), arts 104 to 110 (Spain): Municipal land-value tax (plusvalía) on inheritance
- Inheritance Tax Act 1984, s.159 (United Kingdom): Unilateral credit for Spanish tax
- DGSJFP resolution of 29 April 2024 (BOE-A-2024-9883) (Spain): A UK will needs the UK grant of probate for registration in Spain; no grant where a Spanish notarial will covers all assets and chooses the law of British nationality
- Reglamento Hipotecario, arts 36 and 37 (Spain): Foreign documents need legalisation to be registered; translation for registry purposes, which the registrar may dispense with if the registrar knows the language
- Hague Convention of 5 October 1961 Abolishing the Requirement of Legalisation for Foreign Public Documents (Apostille Convention), arts 2 and 3 (Spain): Between Spain and the UK the apostille replaces legalisation and is issued by the State the document comes from
- Ley 58/2003 General Tributaria, art. 47 (Spain): Representative for heirs resident outside the EU and EEA
General information, not legal advice. General information about UK–Spain probate 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.
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