How to Inherit Property in Spain as a UK Citizen in 2026

For many UK citizens, the allure of the Costa Blanca extends beyond holidays and retirement; it often includes the dream of owning a piece of this beautiful region. However, when a beloved family member passes away, the joy of inheritance can quickly be overshadowed by the complexities of international law, especially since Brexit. At Bufete Padilla, with offices conveniently located in Torrevieja and Moraira, we understand these challenges and are here to guide you through the process of inheriting property in Spain as a UK citizen in 2026.

This article aims to demystify the key legal and tax considerations, providing a roadmap for an often emotionally charged and administratively demanding time.

Applicable Law: EU Succession Regulation (Brussels IV) Post-Brexit

One of the most significant changes for UK citizens inheriting property in an EU member state following Brexit concerns the EU Succession Regulation No 650/2012, often referred to as "Brussels IV".

Prior to Brexit, the UK had opted out of Brussels IV. However, this regulation still plays a crucial role for UK citizens owing to its universal application. This means that if a British national passes away in Spain owning property, Spanish law (as the law of the habitual residence or situs of the property) would ordinarily govern the succession, unless the deceased had made a specific choice of law.

Post-Brexit, the situation remains largely the same for practical purposes concerning Spanish-situated assets. While the UK is no longer an EU member state, Spain *is*. Therefore, when a UK citizen dies, and their last habitual residence was in Spain, or they owned immovable property in Spain, Spanish private international law will still look to Brussels IV to determine the applicable law.

Key Takeaway: If the deceased was a UK national but had expressly chosen English law to govern their entire succession in a valid will, Spanish courts will generally respect this choice (Article 22 of Brussels IV). However, if no such choice was made, the law of the deceased's last habitual residence will apply. For UK citizens living in Spain, this will almost invariably be Spanish law, potentially triggering Spanish forced heirship rules. This makes a professionally drafted Spanish will, coupled with a choice of law clause, absolutely vital for UK nationals with assets in Spain.

Spanish Forced Heirship: A Fundamental Difference

One of the most striking differences between English and Spanish succession law is the concept of Spanish forced heirship (legítima). Unlike the testamentary freedom enjoyed in the UK, Spanish law dictates that a certain portion of a deceased's estate must be reserved for specific heirs, regardless of the provisions of a will.

In general terms, Spanish forced heirship apportions the estate into three parts (though variations exist depending on the Autonomous Community):

* Tercio de legítima estricta (Strict reserved portion): One-third of the estate must be distributed in equal shares among the forced heirs (descendants in the first instance, then ascendants, then the spouse).
* Tercio de mejora (Improvement portion): Another one-third can be used to "improve" the share of one or more forced heirs, but cannot be left to anyone outside this group.
* Tercio de libre disposición (Freely disposable portion): The final one-third can be freely disposed of by the testator to anyone they choose.

Who are the forced heirs?