How to write a Spanish will for UK nationals

How to write a will in Spain as a foreigner

If you own a holiday home in Dénia, an investment apartment in Valencia, a bank account in Spain, or any other asset south of the Pyrenees, the question of what happens to those assets when you die is not academic.

Many UK nationals assume that an English will, properly executed at home, is enough to cover their Spanish assets.

It is not always wrong, but it is rarely the most efficient option, and in some cases it produces results the testator never intended, including the application of Spanish forced heirship rules to assets the testator had assumed they could freely leave to a spouse or chosen beneficiary.

This guide explains how to write a Spanish will, why UK nationals should generally make one, what choices of law are available, what the notarial process involves, what it costs, and how it fits into the wider picture of international inheritance planning for British expats in Spain.

Why UK nationals should consider a Spanish will

The main reason for making a Spanish will is operational rather than legal.

An English, Scottish or Northern Irish will can, in theory, cover assets located anywhere in the world.

In practice, when a UK-only will is presented to a Spanish notary or bank, it must first be translated by a sworn translator, legalised with an apostille, and then interpreted by Spanish professionals working under Spanish civil law procedures.

A Spanish will, by contrast, is drafted in Spanish from the outset, signed before a Spanish notary, and registered automatically in the central register of last wills.

When the testator dies, heirs can locate it within days, present it to banks and the Property Registry with no translation, and complete the inheritance procedure significantly faster.

For UK families dealing with grief, distance and the post-Brexit administrative reality described in our analysis of British expats in Spain post-Brexit, this is not a marginal benefit.

The legal framework: EU Regulation 650/2012 and the choice of law

The single most important legal instrument for any UK national writing a Spanish will is Regulation (EU) No 650/2012, often referred to as Brussels IV.

Although the United Kingdom opted out of the regulation and is no longer an EU Member State, the regulation still binds Spanish authorities when they deal with the succession of a British national who owns assets in Spain.

Article 21 of the regulation sets the default rule: the law of the country where the deceased had their habitual residence at the time of death governs the entire succession.

For a retired British couple who have lived full-time in Valencia for the last decade, that default would be Spanish law, including the forced heirship rules of the Spanish Civil Code, which reserve a fixed share of the estate for children regardless of the testator’s wishes.

Article 22, however, allows any person to choose the law of their nationality to govern their succession as a whole.

A British national can therefore expressly elect English law, Scots law, or the law of Northern Ireland in their Spanish will, and that election will override the default rule.

This is the mechanism that protects British testators from forced heirship and allows full control over who inherits the estate.

The choice must be made expressly.

A Spanish will drafted without an Article 22 declaration leaves the question of which law applies to be determined by the testator’s habitual residence at death, which is not always obvious and can be contested.

Succession law versus inheritance tax: A critical distinction

One point that catches almost every UK testator by surprise is that the choice of law under Article 22 affects only who inherits and in what proportions.

It does not change the tax treatment of the estate.

Spanish inheritance tax applies to any Spanish-situated asset, whether the deceased was a Spanish resident or not, and whether the will is governed by English law or Spanish law.

The national scale ranges from 7.65% to 34%, but regional rules vary enormously.

The Valencian Community currently applies a 99% bonus for close-family inheritances under its 2026 framework, while Catalonia and the Balearic Islands apply higher effective rates.

The position is set out in detail in our guides on Spain regional property taxes and the related UK–Spain double taxation framework, which is relevant because the UK–Spain tax treaty does not cover inheritance tax.

For long-term UK residents whose estates may also fall within UK inheritance tax under HMRC’s post-April 2025 long-term residence test, cross-border tax planning has become a separate exercise from succession planning, and both need to be addressed in tandem.

The format: Open notarial will (testamento abierto)

What the Spanish will should contain

A well-drafted Spanish will for a UK national should typically cover the following points.

An express declaration under Article 22 of Regulation 650/2012 electing the law of England and Wales, Scotland or Northern Ireland to govern the succession as a whole.

A clear statement of whether the will covers only Spanish-situated assets or the testator’s worldwide estate.

Most international practitioners recommend that the Spanish will be limited to Spanish assets, with a parallel UK will covering UK and other assets, drafted so that neither will revoke the other.

Identification of the heirs and any specific legacies, with full names, dates of birth, and tax identification numbers where possible.

Appointment of executors (albaceas), which is permitted under English law but optional under Spanish law.

Provisions on the family home and any specific real estate, particularly where the property was the subject of detailed planning at the time of purchase, as analysed in our guide on legal fees for buying property in Spain.

Who can write a Spanish will

Any person aged fourteen or older, with full mental capacity, can grant a Spanish will.

The testator does not need to be a Spanish resident, does not need to hold an NIE for the act itself (although the notary will require one for any will involving Spanish property), and does not need to speak Spanish.

Where the testator does not speak Spanish, the will may be drafted bilingually in Spanish and English, with the Spanish version prevailing.

Step-by-step: The process of granting a Spanish will

The practical process, from first instruction to signed will, typically takes between two and four weeks.

The first step is a detailed instruction meeting with a Spanish lawyer experienced in cross-border estates.

The lawyer will review the testator’s existing UK will, the location and value of Spanish assets, family circumstances, tax residence, and any cross-border planning already in place, including any QROPS transfer to Spain or UK pension arrangements that may affect the broader estate plan.

The lawyer then prepares the draft, which is sent to the testator for review and, where appropriate, to the testator’s UK solicitor for confirmation that the Spanish will and any existing UK will operate consistently.

At the signing, the testator presents valid identification, the notary reads the will aloud, the testator signs each page, and the notary delivers an authorised copy.

Cost and timing

Notary fees for an open will are set by official tariff and typically range from €50 to €150 depending on the length of the will and the number of clauses.

Legal fees for drafting and supervising the process vary by complexity.

A standard expat will with an Article 22 election, a single property and a clear family structure usually falls between €350 and €700 plus VAT.

The will can be revoked or replaced at any time before the testator’s death simply by granting a new will, which automatically supersedes the previous one once registered.

What happens if there is no Spanish will

If a UK national dies owning Spanish assets without a Spanish will, the heirs must either present the UK will, apostilled and sworn-translated into Spanish, to a Spanish notary, or apply for a declaration of heirs if there is no UK will either.

The procedure is workable but consistently slower and more expensive than dealing with a Spanish will, and the application of the Article 22 election becomes a matter of construction by Spanish authorities rather than an express declaration on the face of the document.

Where the deceased was habitually resident in Spain at the time of death, the default rule applies and Spanish forced heirship can take effect over the entire estate, including UK assets, unless the UK will contains an express Article 22 election, which most UK wills drafted by solicitors unfamiliar with the regulation simply do not.

Coordinating with the UK will

For most UK nationals with assets in both countries, the optimal structure is two parallel wills: a Spanish will covering Spanish assets, and a UK will covering UK and other assets, each drafted with an express reference to the other to confirm that neither revokes the other.

This is a specialist area, and miscoordination can be catastrophic.

A UK will drafted with a standard revocation clause can inadvertently revoke a Spanish will granted earlier, leaving the Spanish estate to pass on intestacy.

For testators whose estate planning interacts with broader tax positions, including the Beckham Law regime, residence status under Spanish residency rules, or annual filings such as Modelo 720 for foreign assets, the will is one part of a wider planning exercise that should be reviewed every three to five years and after any significant change in family or financial circumstances.

FAQs

Do I need a Spanish will if I already have an English will?

Not strictly, but in almost all cases it is strongly advisable.

A Spanish will simplifies the administration of Spanish assets dramatically, reduces costs for beneficiaries, and allows you to make an express Article 22 election to apply English law and avoid Spanish forced heirship.

Can I write a Spanish will from the UK without travelling to Spain?

The act of granting the will must take place before a Spanish notary in Spain.

A power of attorney is not an acceptable substitute, because a will is a personal act that cannot be delegated.

Most clients sign their Spanish will during a routine visit to their Spanish property.

Does the Article 22 election apply to my UK assets too?

An election in your Spanish will apply to your succession as a whole, but it is binding on Spanish authorities only.

The UK does not apply Regulation 650/2012 and will determine succession to UK-situated assets under its own conflict-of-laws rules, generally by reference to the testator’s domicile.

Can my heirs find the will after I die?

Yes.

The Spanish notary reports the existence of every will to the Registro General de Actos de Última Voluntad, and heirs can request a certificate of last wills from the Ministry of Justice fifteen working days after the death is registered.

Do I need witnesses when signing a Spanish will?

Witnesses are not generally required for an open notarial will, and Spanish law dispensed with the standing witness requirement in most cases under the reform of the Civil Code.

Witnesses are only required in limited circumstances, such as where the testator is blind or cannot read, in which case two witnesses must attend the signing.

Can a married couple make a joint Spanish will?

No.

Spanish law does not recognise joint or mutual wills, and each spouse must grant a separate Spanish will, although the two wills can be signed at the same notarial appointment and drafted to mirror each other on the substantive provisions.