Planning for the future is never easy, but making sure your assets and wishes are protected is one of the most important legal steps you can take.

In Spain, inheritance (“herencia”) and wills (“testamento”) are regulated by Spanish succession law, which has its own specific rules. 

If you are a foreigner with assets in Spain, understanding these rules can help ensure that your estate is passed on according to your wishes.

1. Spanish Succession Law 2025.

The Spanish Inheritance Law regulates the distribution of a person’s assets, rights and obligations upon their death. It establishes who the legal heirs are, how the inheritance is formalised and what rights both the beneficiaries and any potentially aggrieved parties have. Its main legal framework is set out in the Civil Code, although the autonomous communities may apply their own rules on inheritance matters.

The inheritance law in Spain 2025 remains one of the strictest systems in Europe. Based on the “forced heirship” rule (herederos forzosos), certain family members—children, grandchildren, and parents—are legally entitled to a share of your estate, even if you have a will.

Under Spanish law, a person’s estate is generally divided into three parts:

1. The “legítima” – a fixed portion that must go to forced heirs (herederos forzosos), typically children or descendants. 
2. The “mejora” – a portion that can also be left to descendants, but with more flexibility.
3. The “libre disposición” – the freely disposable portion, which can be left to anyone.

This structure applies by default under Spanish law, which can be quite different from inheritance systems in other countries.

2. Foreigners with assets in Spain.

For foreigners the Spanish Inheritance Law is primarily concerned with assets located in Spain, such as real estate, bank accounts, and vehicles. These assets can be passed on to heirs in Spain or can be passed on to heirs living abroad.

As a foreigner inheriting in the Canary Islands, you must go through a legal process involving a Spanish notary and lawyer, prepare translated and apostilled documents, and handle Spanish inheritance tax, which is often favorable in the Canaries.

The legal requirements for property inheritance include the probate of the will, if one exists, which is a court-supervised process to validate the Will. If there is no Will, the legal heirs must obtain a succession certificate from the court. This certificate authorizes the heirs to inherit the property.

It is highly recommended to create a Spanish will to simplify the process and avoid potential double taxation.

3. Making a Will in Spain (Testamento).

Even if you already have a will in your home country, it is highly recommended to make a Spanish will for your Spanish assets.

If you want your home country’s inheritance rules to apply, you must clearly state this in your Spanish will.

This will:

• Simplify legal procedures for your heirs,
  
• Reduce costs and delays, and
  
• Ensure your wishes are respected
  

There are different types of wills in Spain, but for foreign residents the “open will” (testamento abierto), signed before a notary, is the most common and practical option.

4. Inheritance Taxes (Impuesto sobre Sucesiones) in the Canary Islands.

Spain has inheritance tax, but each autonomous community sets its own allowances and reductions.

In the Canary Islands, inheritance tax is particularly favorable compared to other regions.

• There are generous exemptions for close family members, such as spouses, children, and parents.
  
• Many estates for close relatives end up paying little or no inheritance tax.
  
• Non-residents may also benefit, especially EU and EEA citizens, thanks to EU court rulings ensuring equal treatment.
  

However, tax rules can change, so it’s wise to get updated legal advice.

5. Why Planning Ahead Matters.

Without a clear and legally valid will, your heirs may face:

• Lengthy legal procedures
  
• Higher costs
  
• Uncertainty about how your estate will be divided
  

A properly drafted will gives you control, simplifies the inheritance process, and gives your family peace of mind.

Final Word.

For foreigners with assets in the Canary Islands, understanding Spanish inheritance law and drafting a Spanish will is a smart and practical decision.

Thanks to EU regulations, you can decide which law applies to your estate — Spanish or that of your nationality. But that choice must be clearly expressed to be valid.

At Lajares Law Offices, we guide international clients through every step, ensuring clarity, security, and compliance with Spanish law — while respecting your personal wishes.