Legacy Planning in Spain: How to Legally Bypass Forced Heirship and Secure Your Estate

In 2026, navigating the Spanish legal landscape requires a shift from “investment-first” to “legacy-first” thinking. While the Golden Visa has ended, the EU Succession Regulation (Brussels IV) remains the most powerful legal tool for UHNW individuals to maintain 100% control over their global and Spanish assets.

The following guide details how to legally bypass Spanish forced heirship and protect your estate from unintended distribution.

The Conflict: Spanish “Legítima” vs. Testamentary Freedom

Under the Spanish Civil Code, you do not have full freedom to decide who inherits your assets. The law mandates a three-way split of your estate, known as the Legítima:

1. The Strict Third (Legítima Estricta): Must be divided equally among your children.
2. The Improvement Third (Mejora): Must go to your children/descendants, but you can choose to favor one over the others.
3. The Free Disposal Third (Libre Disposición): The only portion (33.3%) you can leave to anyone (spouse, charity, friends).

Fact Check: Without a specific legal election, these rules apply automatically to any resident in Spain, regardless of nationality.

The Solution: Article 22 (Brussels IV)

The EU Succession Regulation 650/2012 (specifically Article 22) provides a “Choice of Law” clause. It allows any foreign national—including those from the US, UK, Canada, and beyond—to elect the law of their nationality to govern the succession of their entire estate.

Why this is a Game-Changer for UHNW Families:

• 100% Control: By electing your national law (e.g., English Law or New York State Law), you override the 2/3 forced heirship requirement.
• Spousal Protection: You can leave your entire estate to your spouse, which is prohibited under default Spanish law if you have children.
• Simplicity: It allows your global estate to be governed by one single set of familiar rules.

Implementation Checklist for 2026

To ensure your estate bypasses Spanish restrictions, your legal team must execute the following:

1. The Spanish Will (Testamento)

Do not rely on a home-country will alone. A separate Spanish will, drafted before a Spanish Notary, is essential for efficiency. It must include an explicit “Professio Iuris” clause electing your national law under Article 22.

2. Coordination Clause

Your Spanish will must be “ring-fenced.” It should include a clause stating it only revokes prior wills insofar as they relate to Spanish assets, ensuring your primary estate plan in your home country remains intact.

3. The SPV Strategy

For maximum privacy and ease of transfer, many UHNW individuals hold Spanish real estate through a Special Purpose Vehicle (SPV) or a holding company (e.g., a Delaware LLC or a Luxembourg SARL). In many cases, the shares of the company pass under the law of the company’s jurisdiction, potentially avoiding Spanish probate entirely.

2026 Regional Tax Realities

While Brussels IV gives you control over who gets the money, the Spanish government still decides how much they are taxed. In 2026, your choice of residence in Spain is the single biggest factor in your heirs’ tax bill.