Spanish inheritance tax and wills in Andalusia

In Andalusia, a spouse or child usually pays little or no inheritance tax, but a missing Spanish will can still leave your family months of faff.

The short version

In Spain the person who inherits pays inheritance tax (Impuesto sobre Sucesiones y Donaciones), not the estate. Each heir has their own bill [1].
Andalusia gives close family (spouses, children, grandchildren and parents) a 99% relief on inheritance and gift tax, so most family bills are tiny [1][2].
Under the EU Succession Regulation, a British national living in Spain can choose UK law (in practice, English, Scottish or Northern Irish law) to govern their estate, avoiding Spain's forced heirship rules [3].
A separate Spanish will covering only your Spanish assets makes the process far quicker. It must be written so it doesn't cancel your UK will.
UK inheritance tax may still apply too, and there's no UK–Spain inheritance tax treaty. A tax adviser who knows both countries can check your situation.

Pound conversions use the Bank of England spot rate of 5 November 2026 (£1 = EUR 1.20).

How Spanish inheritance tax works

Back home in Blighty, inheritance tax is charged on the estate before anything is shared out. Spain does it the other way round. Each beneficiary is taxed on what they receive, and the bill depends on [1]:

who they are (the "group" they fall in, by closeness to the person who died)
how much they get
what they already own, in some cases
which region's rules apply

The national law sets the framework, but the regions set the allowances and reliefs. Andalusia is one of the generous ones.

The groups

Group	Who	Andalusia (2026)
I	Children and grandchildren under 21	99% relief on the tax bill [1][2]
II	Spouse, children and grandchildren 21 or over, parents and grandparents	99% relief on the tax bill [1][2]
III	Brothers, sisters, nephews, nieces, aunts, uncles, in-laws	Much smaller reliefs, so real tax is often due [1]
IV	Cousins, friends, partners who aren't married or registered	Highest tax [1]

On top of the 99% relief, Andalusia gives groups I and II a reduction of EUR 1 million (about £833,000) per heir off the taxable amount [1]. Between the two, most family inheritances pay nothing or close to nothing, and even large ones pay a fraction of what they would in some other regions.

The catch for many British families is group IV. An unmarried partner who isn't registered as a pareja de hecho is, for Spanish tax purposes, a stranger. If you've lived together for 20 years in Nerja without getting round to marriage or registration, get advice. Andalusia has a register of civil partnerships (parejas de hecho), and registered couples are treated like spouses for this tax [1].

Do non-residents get the Andalusian rules?

Yes, in most cases. After court rulings and a 2021 change to the law, non-residents, including Brits living in the UK who inherit a flat in Benalmádena, can generally apply the rules of the region where the property is, or where the person who died lived. That puts UK-based children inheriting from parents on the Costa del Sol in the same 99% relief as Spanish children.

Deadlines

The heirs must file and pay within six months of the death. You can ask for a six-month extension, but the request has to go in within the first five months [1]. Late filing brings surcharges.

The tax isn't the only cost. If the estate includes a Spanish property, there's usually the municipal plusvalía tax on the land's increase in value, plus notary, Land Registry and lawyer's fees, and translations of UK documents.

Gift tax: the same reliefs, with conditions

Andalusia's 99% relief also covers gifts (donaciones) between close family in groups I and II [1][2]. Andalusia's 2026 budget law simplified the conditions [2]:

A deed for bigger gifts. From 2026, a gift has to be made in a public document, usually a deed before a Spanish notary, only when its taxable value is over EUR 5,000 (about £4,200). Smaller gifts don't need one [2].
File the return anyway. The gift tax self-assessment still has to be filed to get the relief [2].
Cash in instalments. If you're giving money in several payments, the deed must list every planned payment, and the first payment must be made when the deed is signed (or the deed signed within a month of it) [2].

The relief can be lost if the paperwork isn't right, so take advice before you hand over the keys or transfer the cash.

On the UK side, a gift can still be a potentially exempt transfer for UK inheritance tax, depending on your long-term UK residence status. Our guide to gifts and inheritances between the UK and abroad covers that.

The EU Succession Regulation: choosing UK law

Spanish succession law includes forced heirship (la legítima): a large share of an estate must go to children, and a surviving spouse has a life interest in part of it. That's alien to Brits used to leaving everything to whoever they like.

Since 17 August 2015, the EU Succession Regulation (Regulation 650/2012), often called Brussels IV, decides which country's law governs an estate [3]. The default is the law of the country where you were habitually resident when you died. Live in Málaga and, without a choice, Spanish law (and forced heirship) applies to your whole estate.

But the regulation lets you choose the law of your nationality in your will [3]. Spain still applies the regulation after Brexit, because it applies whichever country's law is chosen, even a non-EU one. So a British national living in Spain can say in their will that English law (or Scottish or Northern Irish law, since the UK has separate systems) governs their succession. That generally lets you leave your estate as you wish.

Things to watch:

Be explicit. A clear sentence choosing the law is safest. Don't rely on Spanish officials inferring it.
Scotland is different. Scots law has its own legal rights for children and spouses, so choosing it doesn't give a completely free hand.
Tax is separate. Choosing English law changes who inherits, not how much Spanish inheritance tax is due.
Dual nationals can choose either nationality's law.

Why a Spanish will helps

You can rely on a UK will alone. But a Spanish court, notary or bank will then want it translated, apostilled and supported by an expert's certificate of English law, and often a UK grant of probate. That adds months and money.

A Spanish will made before a notary is simpler. The notary registers it in Spain's central register of wills (the Registro General de Actos de Última Voluntad), and after the death your heirs get a certificate showing it exists.

Most Brits with property in Spain end up with two wills:

	UK will	Spanish will
Covers	Everything outside Spain	Only assets in Spain
Made with	A UK solicitor	A Spanish notary (with your own abogado)
Key wording	Excludes Spanish assets	Limited to Spanish assets, chooses UK law, doesn't revoke the UK will

The trap is a new will that says "I revoke all former wills". Written carelessly, your Spanish will could cancel your UK one, or the other way round. Get each professional to see the other will. Our guide to wills and estate planning across two countries goes into it.

Don't forget UK inheritance tax

Spain taxes the heirs. The UK taxes the estate. They don't cancel each other out automatically.

Since 6 April 2025, UK inheritance tax on non-UK assets, such as your house in Marbella, depends on whether you were a long-term UK resident: broadly, resident in the UK for at least 10 of the previous 20 tax years [4]. When you leave, worldwide inheritance tax follows you for a tail of up to 10 years. UK assets, like a house in Kent or UK bank accounts, stay in the UK net wherever you live. Our guide to inheritance tax for Brits abroad explains the test and the tail.

There's no UK–Spain inheritance tax treaty. Where both countries tax the same asset, relief usually comes through each country's own rules for tax paid abroad, which don't always match neatly. With Andalusia's 99% relief, the Spanish bill for close family is often small, but the UK bill may not be. Plan for both.

A checklist for Brits in Andalusia

Make a Spanish will for your Spanish assets, choosing UK law, with wording that leaves your UK will intact.
Review your UK will so it doesn't revoke the Spanish one.
Check your partner's status. If you're not married, consider registering as a pareja de hecho.
Make gifts properly, before a notary, with a paper trail.
Work out your UK position under the long-term residence test.
Leave a list for your family: wills, bank accounts in both countries, your NIE and the property deeds.

It's not the cheeriest job, but it's one of the kindest things you can do for the people you leave behind. Members of our community group for Brits in Spain have been through probate on both sides and are generous with their stories.

Spanish inheritance tax and wills: what Brits in Andalusia need to sort