Spanish Will for Foreigners in Valencia: Law and Notary

Unless you choose otherwise, the law of the state where you had your habitual residence at the time of death governs the whole succession. In your will you can instead choose the law of a state whose nationality you hold. A Spanish open will is made before a notary, who reads it aloud before you sign.

You bought a flat in Valencia, and your will is still the one you signed back home. Living in Spain changes the default. Unless you choose otherwise, the law of the state where you had your habitual residence at the time of death governs your whole estate. If that is Spain, Spanish law applies.

Which country’s law governs your estate?

Do not count on the exceptions. Another state’s law governs only when all the circumstances clearly show that, at death, you were manifestly more closely connected with that state. The law the rules designate applies even when it is not the law of an EU member state.

Can you choose your home country’s law?

Yes, in the will itself. You can designate the law of the state whose nationality you hold at the time of the choice or at the time of death. With several nationalities, you can choose the law of any of those states.

The choice must be made expressly in the will, or follow from its terms. A clause of its own leaves nobody arguing about what you meant. The chosen law governs the substantive validity of the act by which you made the choice. If you change your mind, the change or revocation must meet the formal requirements that apply to changing or revoking a will. Ask the notary what the choice means for your heirs before you decide.

How do you make the will?

A Spanish open will (testamento abierto) is made before a notary entitled to act in the place where you sign. The notary attests that they know you or have identified you properly. Here is how the visit goes:

1. Tell the notary your last wishes, orally, in writing or by any technical, material or human means.
2. The notary drafts the will and warns you of your right to read it yourself.
3. The notary reads the will aloud so you can say whether it matches your wishes.
4. If it does, you sign on the spot, together with any witnesses and other persons who must attend.

Two suitable witnesses attend when you say you cannot sign, or when you or the notary ask for them. If an interpreter translated your wishes into the official language the notary uses, the interpreter must also attend. We recommend agreeing with the notary beforehand on who will interpret.

A person in imminent danger of death can make a will before five suitable witnesses, without a notary. That will becomes ineffective if two months pass after the person is out of danger of death.

After you sign

Your heirs will need proof of your last will. The Ministry of Justice keeps the Registro General de Actos de Última Voluntad, and the certificado de últimas voluntades is requested from it. Its current form, fee and waiting time are on the Ministry’s page. Tell your heirs where the will is and which notary holds it.

The will decides who inherits, and the tax is a separate step for your heirs. On a death, the people who inherit are the taxpayers. The tax accrues on the day of death, and the return is due within six months of that day. Our inheritance and gift tax guide covers the Valencian rebates and the filing steps.

Residence changes what is taxed. A taxpayer whose habitual residence is in Spain pays on the assets acquired, wherever they are. A taxpayer not resident in Spain pays on goods and rights located in, exercisable in or to be fulfilled in Spanish territory. If you own your flat, see also the property buying guide.

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Not confirmed: The form, fee and waiting time of the certificate of last wills are not confirmed. Notary fees for a will are not confirmed either.

General information checked against the sources listed above. Prices, opening hours and other details change; confirm them with the provider before you act. See how guides are checked.

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