Inheriting when the deceased or the heirs are foreign or non-resident has its own rules. We explain the key points.
Inheritance · Updated January 2026 · 6 min read
Inheritances with an international element —a foreign deceased, non-resident heirs or assets in several countries— combine succession, tax and international law. Planning ahead avoids blockages and extra costs.
The EU Succession Regulation establishes, by default, the law of the deceased's last habitual residence, unless they had chosen in a will the law of their nationality. This determines how the estate and the legitimate share are distributed.
Non-residents are taxed on assets located in Spain and can apply the most favourable regional rules (in this case, Catalonia's, with its allowances).
As a general rule, that of their last habitual residence (EU Succession Regulation), unless they chose in a will the law of their nationality.
They are taxed on assets in Spain and can apply the most favourable regional rules (Catalonia), with its allowances. We calculate it in each case.
We coordinate the succession, the taxes and the applicable law for foreign heirs and deceased.
