España
Spain’s current private client legal and tax landscape
3 de septiembre de 2026
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SuscribirmeThis chapter provides an analysis of Spain’s current private client legal and tax landscape. It offers insights into civil matters as well as wealth, inheritance, and gift taxation with a strong focus on family and estate planning. More and more, individuals and families are settling and coming to live in Spain. How does a jurisdiction deemed as burdened by high taxes become an enticing prospect for those contemplating reallocating? This chapter explores this question and the primary legal issues such individuals and families are confronting.
At its core, Spanish succession law has a system of forced heirship, which collectively limits testamentary freedom and ensures that close family members receive a share of the estate. However, these national rules are layered with significant regional variations, as several autonomous communities maintain their own succession laws as well as differences in default marital property regimes.
Taxation is a central theme, as Spain imposes wealth, inheritance and gift taxes on both residents and nonresidents, with the applicable rates and exemptions varying widely depending on the region and the nature of the assets involved. The chapter provides an analysis of tax residency rules, the implications of cross-border investments, and the special regimes available to inpatriates. It also examines the treatment of foreign pension schemes, the acquisition and transfer of Spanish real estate by nonresidents, and the complex position of trusts, which are not recognized under Spanish law but are frequent in international estate plans.
Ver el capítulo completo en: A Guide to International Estate Planning: Design, Administration, and Compliance (Third Edition). American Bar Association (ABA), 2026.
3 de septiembre de 2026
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