{"id":28454,"date":"2026-11-09T09:00:00","date_gmt":"2026-11-09T08:00:00","guid":{"rendered":"https:\/\/delaguialuzon.com\/?p=28454"},"modified":"2026-11-05T10:22:15","modified_gmt":"2026-11-05T09:22:15","slug":"estate-planning-americans-spain","status":"publish","type":"post","link":"https:\/\/delaguialuzon.com\/en\/blog\/estate-planning-americans-spain\/","title":{"rendered":"Estate planning for Americans in Spain: wills and tax"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"28454\" class=\"elementor elementor-28454\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7cc55d6e e-flex e-con-boxed e-con e-parent\" data-id=\"7cc55d6e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-67ce6ee6 elementor-widget elementor-widget-text-editor\" data-id=\"67ce6ee6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<div style=\"background-color: #f5f5f5; padding: 24px; margin: 0 0 32px 0; border-radius: 6px;\">\n<h2 style=\"margin-top: 0;\">Estate planning for Americans in Spain: Updated plan for 2026<\/h2>\n<ul>\n<li>Spain applies EU Succession Regulation 650\/2012: without a choice, the law of your habitual residence at death governs the whole succession, so an American living in Valencia is subject to Spanish law by default [1].<\/li>\n<li>A US citizen can choose US law in a will, and Article 36 decides which state&#8217;s law applies, so the will should name the state [1].<\/li>\n<li>Spanish forced heirship reserves two-thirds of the estate for children, but it does not govern a succession validly placed under the law of a US state [1][2].<\/li>\n<li>Spain applies the 1961 Hague Convention on the form of wills, so a US will can be valid in Spain although the United States is not a party [4][5].<\/li>\n<li>Spanish inheritance tax falls on each heir according to where they live, and there is no US-Spain estate tax treaty [10][17].<\/li>\n<li>Delagu\u00eda y Luz\u00f3n advises on Spanish law only, so US estate and gift tax, revocable trusts and US state law must be confirmed with a US adviser.<\/li>\n<\/ul>\n<\/div>\n<h2>Why estate planning for Americans in Spain needs two sets of advisers<\/h2>\n<p><strong>Estate planning for Americans in Spain<\/strong> means fitting a US will, and often a US trust, into a civil law system with forced heirship, notarial wills and an inheritance tax paid by each heir.<\/p>\n<p>This guide is for US citizens who live in Spain and for Americans who own Spanish property while living in the United States.<\/p>\n<p><strong>It states the Spanish position as of October 2026.<\/strong><\/p>\n<p>We are a Spanish law firm, so every point on US estate and gift tax, revocable living trusts, and US state law is only a pointer for your US adviser to confirm.<\/p>\n<p>The notarial steps are covered in our guide to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/writing-spanish-will\/\">writing a Spanish will<\/a>, and US income tax in our article on the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/us-spain-tax-treaty\/\">US Spain tax treaty<\/a>.<\/p>\n<h2>Which law governs an American&#8217;s estate in Spain<\/h2>\n<p>Regulation (EU) No 650\/2012 applies to deaths since 17 August 2015, and the law it designates applies even when it is the law of a non-EU country [1].<\/p>\n<p>Under article 21, the law of the State where the deceased was habitually resident at death governs the entire succession [1].<\/p>\n<p>For an American retired in Valencia, that means Spanish law, including forced heirship, for the whole estate, US assets included.<\/p>\n<p>For an American living in the United States with a flat in Alicante, article 21 points to US law, but article 34 accepts a renvoi if that state&#8217;s conflict rules refer the Spanish property back to Spanish law [1].<\/p>\n<p>Whether your state&#8217;s rules do that is a question for your US adviser, which is why <strong>estate planning for Americans in Spain<\/strong> should not rely on the default rule.<\/p>\n<blockquote style=\"border-left: 4px solid #2e7d32; background: #f9f9f9; padding: 15px 20px; margin: 24px 0;\">\n<p>The EU Succession Regulation has applied since <strong>17 August 2015<\/strong>, and its article 22 lets any person choose the law of a nationality they hold when choosing or at death [1].<\/p>\n<\/blockquote>\n<h2>Choosing the law of a US state under articles 22 and 36<\/h2>\n<p>The choice must be made expressly in a will, or be clear from its terms, and a choice under article 22 excludes renvoi [1].<\/p>\n<p>The United States has no single law of succession, so article 36 applies: the internal conflict rules of the country decide which state&#8217;s law governs [1].<\/p>\n<p>Where no such rules exist, a choice based on nationality is read as a reference to the state with which the deceased had the closest connection [1].<\/p>\n<p>In practice, a will made for <strong>estate planning for Americans in Spain<\/strong> should name the state, for example, New York, and record what ties you to it, such as your last US domicile or voter registration.<\/p>\n<h2>Forced heirship in Spain and when it does not apply<\/h2>\n<p>Under the Civil Code, children are forced heirs and their reserved share, the leg\u00edtima, is two thirds of the estate, one of which can be used to favour particular children [2].<\/p>\n<p>Without descendants, parents are entitled to half, or one third alongside a surviving spouse [2].<\/p>\n<p>A surviving spouse has a life interest in one third when there are children, and in two thirds when there are no descendants or ascendants [2].<\/p>\n<p>These rules apply in the Valencian Community, Madrid and Andalusia, while Catalonia has its own civil law with a leg\u00edtima of one quarter [3].<\/p>\n<p>In <strong>estate planning for Americans in Spain<\/strong>, a will that validly chooses the law of a US state places the whole succession under that law, and the Spanish leg\u00edtima does not apply [1].<\/p>\n<p>Spanish authorities may set aside a provision of the chosen law only if it is manifestly incompatible with Spanish public policy [1].<\/p>\n<table style=\"width: 100%; border-collapse: collapse; margin: 20px 0;\">\n<thead>\n<tr>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">Issue<\/th>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">Resident in Spain, no choice of law<\/th>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">Valid choice of a US state&#8217;s law<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Law of succession<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Spanish law for the whole estate<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">The chosen state&#8217;s law for the whole estate<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Children<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Two thirds reserved as leg\u00edtima<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">As the state&#8217;s law provides; confirm with your US adviser<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Surviving spouse<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Life interest in one third or two thirds<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">As the state&#8217;s law provides<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px;\">Spanish inheritance tax<\/td>\n<td style=\"padding: 10px;\">Depends on each heir&#8217;s residence<\/td>\n<td style=\"padding: 10px;\">Unchanged: the choice of law does not affect tax<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Sources: [1][2][10].<\/p>\n<h2>Spanish and US wills: form, revocation and registration<\/h2>\n<p>Spain has applied the Hague Convention of 5 October 1961 on the form of wills since 10 June 1988, and the EU Regulation keeps it in place [1][4][5].<\/p>\n<p>The United States is not a party, but the Convention applies without reciprocity [4].<\/p>\n<p>A will is valid in form if it meets the law of the place of signing, of the testator&#8217;s nationality, domicile or habitual residence, or, for real estate, of the place where it lies [4].<\/p>\n<blockquote style=\"border-left: 4px solid #2e7d32; background: #f9f9f9; padding: 15px 20px; margin: 24px 0;\">\n<p>Spain has applied the Hague Convention on the form of wills since <strong>10 June 1988<\/strong>, so a will signed in California can be formally valid for Spanish property [4][5].<\/p>\n<\/blockquote>\n<p>Revocation is the main risk in <strong>estate planning for Americans in Spain<\/strong> with two wills.<\/p>\n<p>Under the Civil Code, a later valid will revokes an earlier one unless it says the earlier one survives, and the Convention applies the same form rules to revoking wills [2][4].<\/p>\n<p>A standard US clause revoking &#8220;all prior wills&#8221; can therefore cancel a Spanish will, so each will should state that it does not revoke the other.<\/p>\n<p>A Spanish notarial will is recorded in the General Register of Last Wills, whose certificate heirs can request once 15 working days have passed since the death [8].<\/p>\n<p>A US will is not recorded there and needs an apostille from the Secretary of State of the state where it was notarised, plus a sworn translation [6][7].<\/p>\n<div style=\"border-left: 4px solid #2e7d32; background: #f1f8f1; padding: 16px 20px; margin: 24px 0;\">\n<p>Costs and contents of the Spanish document are set out in our guide to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/writing-spanish-will\/\">making a will in Spain<\/a>, and the document rules in our guide to the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/apostille-sworn-translation-spain\/\">apostille and sworn translation in Spain<\/a>.<\/p>\n<\/div>\n<h2>US revocable living trusts in Spain<\/h2>\n<p>Spain has no trust in its civil law and has not signed the 1985 Hague Trusts Convention, so its tax authorities treat a trust as transparent [9].<\/p>\n<p>In binding ruling V2033-22, on a revocable trust governed by Florida law, the Directorate General of Taxes treated dealings through the trust as made directly between settlor and beneficiaries [9].<\/p>\n<p>The settlor kept ownership of the trust assets for Spanish purposes, so the Spanish resident beneficiary did not declare them for Wealth Tax during the settlor&#8217;s life [9].<\/p>\n<p>On the settlor&#8217;s death, the beneficiary&#8217;s share was taxed as an inheritance from the settlor, with kinship reductions and bonuses available [9].<\/p>\n<p>For <strong>estate planning for Americans in Spain<\/strong>, a living trust may avoid US probate but does not take assets outside Spanish inheritance tax for heirs living in Spain.<\/p>\n<p>A settlor living in Spain may also have to count trust assets for <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spanish-wealth-tax\/\">Spanish wealth tax<\/a>, and foreign securities held through trusts fall within the rules on <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/modelo-720-spain\/\">Modelo 720 in Spain<\/a> [21].<\/p>\n<p>The ruling depends on the terms of each trust, and its US law and US tax treatment are for your US adviser [9].<\/p>\n<h2>Spanish inheritance tax for American families<\/h2>\n<p>An heir habitually resident in Spain pays on everything they inherit wherever it is, and a non-resident heir pays only on assets located in Spain [10].<\/p>\n<p>Residence follows the income tax test, one limb of which is more than 183 days in Spain in a calendar year [12].<\/p>\n<p>A resident heir may deduct the lower of the similar foreign tax paid and the Spanish average rate on the foreign assets, and whether US estate tax qualifies is a point we check case by case [10].<\/p>\n<p>Regional rules are open to heirs wherever they live: the region where the deceased lived, or, for a deceased who lived abroad, the region holding most of the Spanish assets [10].<\/p>\n<p>The return is due within six months of the death, and an extension of the same length can be requested within the first five months [11].<\/p>\n<blockquote style=\"border-left: 4px solid #2e7d32; background: #f9f9f9; padding: 15px 20px; margin: 24px 0;\">\n<p>In the Valencian Community, children, spouses and parents receive a <strong>99%<\/strong> bonus on inheritance tax, after a reduction of \u20ac100,000 for heirs aged 21 or over [13].<\/p>\n<\/blockquote>\n<table style=\"width: 100%; border-collapse: collapse; margin: 20px 0;\">\n<thead>\n<tr>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">Region<\/th>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">Children, spouses and parents (Groups I and II)<\/th>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">Siblings, nephews and nieces (Group III)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Valencian Community<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">99% bonus<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">25% bonus; 50% from 1 June 2027<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Madrid<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">99% bonus<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">50% bonus<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Catalonia<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">99% for spouses; a sliding bonus for others that falls as the taxable base rises<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">No bonus<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px;\">Andalusia<\/td>\n<td style=\"padding: 10px;\">99% bonus<\/td>\n<td style=\"padding: 10px;\">No bonus<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Sources: [13][14][15][16].<\/p>\n<p>For <strong>estate planning for Americans in Spain<\/strong> with a home on the Costa Blanca, the Valencian rules are among the most favourable for close family, including heirs in the United States.<\/p>\n<div style=\"border-left: 4px solid #2e7d32; background: #f1f8f1; padding: 16px 20px; margin: 24px 0;\">\n<p>The state scale and filing steps for foreign heirs are explained in our overview of <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/international-inheritances-in-spain\/\">international inheritances in Spain<\/a>, and the regions are compared in our guide to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-regional-property-taxes\/\">regional property taxes in Spain<\/a>.<\/p>\n<\/div>\n<h2>US estate and gift tax: pointers for your US adviser<\/h2>\n<p>The IRS directs the estate of a decedent who was a US citizen to Form 706, and a US citizen donor to Form 709, wherever they live [19].<\/p>\n<p>The IRS gives a basic exclusion amount of $15,000,000 for deaths in 2026 and an annual gift exclusion of $19,000 per donee for 2026 [18].<\/p>\n<p>The IRS list of estate and gift tax treaties names 15 countries, and Spain is not one of them [17].<\/p>\n<p>The 1990 US-Spain convention covers income taxes only, so relief from double taxation depends on each country&#8217;s domestic rules [22].<\/p>\n<p>For <strong>estate planning for Americans in Spain<\/strong>, your US adviser must confirm filing duties, the exclusion available and any credit for Spanish tax.<\/p>\n<h2>Step by step after an American dies in Spain<\/h2>\n<table style=\"width: 100%; border-collapse: collapse; margin: 20px 0;\">\n<thead>\n<tr>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">When<\/th>\n<th style=\"background-color: #6e7d65; color: #ffffff; padding: 10px; text-align: left;\">Step<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">From 15 working days after the death<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Request the certificate from the General Register of Last Wills [8]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">As soon as possible<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Gather the Spanish will, or the US will with an apostille and sworn translation [6][7]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Within the first five months<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Request an extension of the tax deadline if needed [11]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Within six months of the death<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Accept the inheritance before a Spanish notary and file the inheritance tax return [10][11]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">If there are assets in another EU country<\/td>\n<td style=\"padding: 10px; border-bottom: 1px solid #ddd;\">Ask the Spanish notary for a European Certificate of Succession [1][20]<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px;\">Under IRS rules<\/td>\n<td style=\"padding: 10px;\">US estate tax filing, handled by your US adviser [18][19]<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>US heirs can act through a <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/power-of-attorney-spain\/\">power of attorney for Spain<\/a> signed before a US notary and apostilled.<\/p>\n<h2>Planning checklist for Americans with Spanish assets<\/h2>\n<ul>\n<li>Your US will, any codicils and any revocable trust deed.<\/li>\n<li>The US state whose law you want to choose, and evidence of your connection to it.<\/li>\n<li>Passport, NIE and title deeds or statements for each Spanish asset.<\/li>\n<li>Your US adviser&#8217;s view on estate tax, gift tax and the trust.<\/li>\n<\/ul>\n<p>Newcomers taxed under the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/beckham-law-americans\/\">Beckham Law for Americans<\/a> should note that it changes income and wealth tax, not inheritance tax.<\/p>\n<h2>Common mistakes<\/h2>\n<ul>\n<li>Choosing &#8220;US law&#8221; without naming the state.<\/li>\n<li>Signing a later US will that revokes the Spanish will.<\/li>\n<li>Believing a living trust removes Spanish inheritance tax for heirs resident in Spain.<\/li>\n<li>Thinking the choice of law in the will also changes Spanish tax.<\/li>\n<li>Missing the six-month Spanish deadline while US probate is still open.<\/li>\n<\/ul>\n<h2>How Delagu\u00eda y Luz\u00f3n can help<\/h2>\n<p>Our <a href=\"https:\/\/delaguialuzon.com\/en\/inheritance-law\/\">inheritance law team<\/a> in Valencia has advised international families on Spanish succession since 1960.<\/p>\n<p>For <strong>estate planning for Americans in Spain<\/strong>, we draft Spanish wills with a choice of US state law, review US wills and trusts under Spanish law, and file inheritance tax returns, working with our <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/international-inheritance-lawyer\/\">international inheritance lawyers<\/a>.<\/p>\n<p>We advise on Spanish law only, so US estate and gift tax, trust law and the law of your state must be confirmed with your US adviser, with whom we are happy to work.<\/p>\n<div style=\"background-color: #f5f5f5; padding: 24px; margin: 32px 0; border-radius: 6px;\">\n<h2 style=\"margin-top: 0;\">Speak to our inheritance team about your estate plan<\/h2>\n<p>Contact our legal team for personalised guidance on your case.<\/p>\n<p>We work in English, French, Spanish and Russian from our office in Valencia.<\/p>\n<p><strong>Email:<\/strong> <a href=\"mailto:felix.delaguia@delaguialuzon.com\">felix.delaguia@delaguialuzon.com<\/a><br \/><strong>Phone:<\/strong> <a href=\"tel:+34963741657\">+34 963 74 16 57<\/a><br \/><strong>Office:<\/strong> Avinguda Regne de Val\u00e8ncia, 6, 1\u00ba-2\u00ba, 46005 Valencia<\/p>\n<\/div>\n<h2>Frequently asked questions about estate planning for Americans in Spain<\/h2>\n<h3>Can an American living in Spain avoid Spanish forced heirship?<\/h3>\n<p>Yes, a will can choose the law of a US state under article 22 of the EU Succession Regulation.<\/p>\n<p>That law then governs the whole succession instead of the leg\u00edtima.<\/p>\n<h3>Which US state&#8217;s law can I choose?<\/h3>\n<p>The state with which you have the closest connection, under article 36.<\/p>\n<p>Name it in the will.<\/p>\n<h3>Is my US will valid in Spain?<\/h3>\n<p>Usually, if it meets the form rules of the place of signing, your nationality or your residence.<\/p>\n<p>It still needs an apostille and a sworn translation.<\/p>\n<h3>Can my US will revoke my Spanish will by accident?<\/h3>\n<p>Yes, a general revocation clause in a later will can cancel it.<\/p>\n<p>Each will should say it does not revoke the other.<\/p>\n<h3>Does a revocable living trust avoid Spanish inheritance tax?<\/h3>\n<p>No, ruling V2033-22 taxed a resident beneficiary on the settlor&#8217;s death.<\/p>\n<p>Kinship reductions and bonuses can still apply.<\/p>\n<h3>Do my children in the US pay Spanish tax on my US assets?<\/h3>\n<p>Not if they live outside Spain, as non-resident heirs pay only on Spanish assets.<\/p>\n<p>Children living in Spain pay on everything they inherit.<\/p>\n<h3>Can heirs living in the US use the Valencian 99% bonus?<\/h3>\n<p>Yes, regional rules are open to heirs wherever they live.<\/p>\n<p>The bonus covers children, spouses and parents who meet the conditions.<\/p>\n<h3>Is there an estate tax treaty between the US and Spain?<\/h3>\n<p>No, Spain is not on the IRS list of estate and gift tax treaties.<\/p>\n<p>Your US adviser must confirm any US credit for Spanish tax.<\/p>\n<h3>Does the European Certificate of Succession work in the US?<\/h3>\n<p>No, it is issued for use in other EU Member States.<\/p>\n<p>It helps when the estate includes assets in another EU country.<\/p>\n<h3>What happens if I move back to the United States?<\/h3>\n<p>Without a choice of law, the default law follows your new habitual residence.<\/p>\n<p>A choice of US state law already made in a will stays valid.<\/p>\n<h2>References<\/h2>\n<ol>\n<li><a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg\/2012\/650\/oj\" target=\"_blank\" rel=\"nofollow noopener\">Regulation (EU) No 650\/2012 on succession, Articles 20, 21, 22, 34, 35, 36, 62, 63, 75 and 84 (EUR-Lex)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1889-4763\" target=\"_blank\" rel=\"dofollow noopener\">Civil Code, Articles 739, 806, 807, 808, 809, 834 and 838 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2008-13533\" target=\"_blank\" rel=\"dofollow noopener\">Catalan Law 10\/2008, Book Four of the Civil Code of Catalonia, Article 451-5 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-1988-20377\" target=\"_blank\" rel=\"dofollow noopener\">Hague Convention of 5 October 1961 on the conflicts of laws relating to the form of testamentary dispositions, Articles 1, 2 and 6 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.hcch.net\/en\/instruments\/conventions\/status-table\/?cid=40\" target=\"_blank\" rel=\"nofollow noopener\">HCCH: Status table, Convention of 5 October 1961 on the form of testamentary dispositions (hcch.net)<\/a><\/li>\n<li><a href=\"https:\/\/www.hcch.net\/en\/instruments\/conventions\/status-table\/?cid=41\" target=\"_blank\" rel=\"nofollow noopener\">HCCH: Status table, Apostille Convention of 5 October 1961 (hcch.net)<\/a><\/li>\n<li><a href=\"https:\/\/www.usa.gov\/authenticate-us-document\" target=\"_blank\" rel=\"nofollow noopener\">USA.gov: Authenticate an official document for use outside the US (usa.gov)<\/a><\/li>\n<li><a href=\"https:\/\/sede.mjusticia.gob.es\/tramites\/certificado-actos-ultima\" target=\"_blank\" rel=\"nofollow noopener\">Ministry of Justice: Certificate of Last Wills (sede.mjusticia.gob.es)<\/a><\/li>\n<li><a href=\"https:\/\/petete.tributos.hacienda.gob.es\/consultas\/?num_consulta=V2033-22\" target=\"_blank\" rel=\"nofollow noopener\">Directorate General of Taxes, binding ruling V2033-22 of 21 September 2022 (Ministry of Finance)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1987-28141\" target=\"_blank\" rel=\"dofollow noopener\">Law 29\/1987 on Inheritance and Gift Tax, Articles 6, 7 and 23 and additional provision two (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1991-27678\" target=\"_blank\" rel=\"dofollow noopener\">Royal Decree 1629\/1991, Inheritance and Gift Tax Regulations, Articles 67 and 68 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764\" target=\"_blank\" rel=\"dofollow noopener\">Law 35\/2006 on Personal Income Tax, Article 9 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1998-8202\" target=\"_blank\" rel=\"dofollow noopener\">Valencian Law 13\/1997, as amended to 2026, Articles 10 and 12 bis (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOCM-m-2010-90068\" target=\"_blank\" rel=\"dofollow noopener\">Madrid Legislative Decree 1\/2010 on ceded taxes, Article 25 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2024-6951\" target=\"_blank\" rel=\"dofollow noopener\">Catalan Legislative Decree 1\/2024, Book Six of the Tax Code, Article 633-4 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-17915\" target=\"_blank\" rel=\"dofollow noopener\">Andalusian Law 5\/2021 on ceded taxes, Article 39 (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/estate-gift-tax-treaties-international\" target=\"_blank\" rel=\"nofollow noopener\">IRS: Estate and gift tax treaties (international) (irs.gov)<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/whats-new-estate-and-gift-tax\" target=\"_blank\" rel=\"nofollow noopener\">IRS: What&#8217;s new, estate and gift tax (irs.gov)<\/a><\/li>\n<li><a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/gift-tax\" target=\"_blank\" rel=\"nofollow noopener\">IRS: Gift tax (irs.gov)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2000-323\" target=\"_blank\" rel=\"dofollow noopener\">Law 1\/2000 on Civil Procedure, final provision twenty-six (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-15984\" target=\"_blank\" rel=\"dofollow noopener\">Royal Decree 1065\/2007, General Tax Management Regulations, Article 42 ter (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-1990-30940\" target=\"_blank\" rel=\"dofollow noopener\">Convention between Spain and the United States for the avoidance of double taxation, Madrid, 22 February 1990, Article 2 (BOE)<\/a><\/li>\n<\/ol>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp 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href=\"https:\/\/delaguialuzon.com\/blog\/rebaja-de-rentas-para-negocios\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2020\/12\/rebaja_de_rentas_para_negocios.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"rebaja de rentas para negocios\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2020\/12\/rebaja_de_rentas_para_negocios.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2020\/12\/rebaja_de_rentas_para_negocios-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2020\/12\/rebaja_de_rentas_para_negocios-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Incentivos fiscales para fomentar acuerdos de rebaja de la renta arrendaticia<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/blog\/desconexion-digital\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/deconnexion-numerique.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"d\u00e9connexion num\u00e9rique\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/deconnexion-numerique.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/deconnexion-numerique-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/04\/deconnexion-numerique-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Derecho a la desconexi\u00f3n digital y vacaciones<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/blog\/visa-nomada-digital-en-espana-requisitos\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/08\/spanish-digital-nomad-visa-application-documents.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"visa n\u00f3mada digital\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/08\/spanish-digital-nomad-visa-application-documents.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/08\/spanish-digital-nomad-visa-application-documents-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/08\/spanish-digital-nomad-visa-application-documents-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Visa n\u00f3mada digital en Espa\u00f1a: requisitos y c\u00f3mo solicitarla<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/blog\/elegir-estructura-legal-startup\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/startup-legal.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"startup legal\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/startup-legal.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/startup-legal-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/04\/startup-legal-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">C\u00f3mo elegir la estructura legal de una startup en Espa\u00f1a<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/blog\/estrategias-financiacion-startups\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/06\/financiacion-para-startups.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"estrategias de financiaci\u00f3n para startups\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/06\/financiacion-para-startups.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/06\/financiacion-para-startups-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/06\/financiacion-para-startups-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Estrategias de financiaci\u00f3n para startups: las claves para obtener el capital que necesitas<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/blog\/ley-beckham\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"241\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/Ley-Beckham-en-Espana-1-e1781083845568.png\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Ley Beckham en Espa\u00f1a\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/Ley-Beckham-en-Espana-1-e1781083845568.png 1227w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/Ley-Beckham-en-Espana-1-e1781083845568-300x150.png 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/Ley-Beckham-en-Espana-1-e1781083845568-1024x513.png 1024w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/Ley-Beckham-en-Espana-1-e1781083845568-768x385.png 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Ley Beckham en Espa\u00f1a: gu\u00eda completa<\/span><\/a><\/div>                <\/div>\r\n                <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Estate planning for Americans in Spain explained: how the EU Succession Regulation lets a US citizen choose the law of a US state, when Spanish forced heirship applies, whether a US will or revocable trust works in Spain, and how Spanish inheritance tax and the Valencian 99% bonus apply to heirs in Spain and the US. Contact our inheritance team in Valencia.<\/p>\n","protected":false},"author":5,"featured_media":29347,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mbp_gutenberg_autopost":false,"_joinchat":[],"footnotes":""},"categories":[47,48],"tags":[],"class_list":["post-28454","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-law","category-legal"],"permalink_manager":null,"_links":{"self":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/28454","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/comments?post=28454"}],"version-history":[{"count":4,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/28454\/revisions"}],"predecessor-version":[{"id":29350,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/28454\/revisions\/29350"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media\/29347"}],"wp:attachment":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media?parent=28454"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/categories?post=28454"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/tags?post=28454"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}