Estate Planning for Irish Expats in Spain: What You Need to Know (2026)

IN 30 SECONDS

  • Ireland opted out of EU Regulation 650/2012 (Brussels IV) — meaning Irish nationals in Spain cannot use the standard EU professio iuris election mechanism available to German, French, or Dutch expats.
  • Irish succession law still applies to Irish nationals living in Spain through private international law rules — including the mandatory legal right share for spouses and children under the Succession Act 1965.
  • The 1994 Ireland-Spain Double Taxation Convention covers income and capital gains but does not cover inheritance — meaning your heirs may face both Irish Capital Acquisitions Tax and Spanish Impuesto sobre Sucesiones y Donaciones on the same assets.
  • A two-will strategy — one Spanish, one Irish — is the recommended approach for Irish nationals with assets in both countries, and neither will can transmit digital assets, passwords, or crypto access.

Spain is home to a significant and growing Irish community. From the Costa del Sol and Alicante in the south to Barcelona and the Canary Islands, Irish nationals have made Spain their home for decades — drawn by the climate, lifestyle, lower cost of living, and geographic proximity to Ireland. Most have built lives, bought property, and grown their families in Spain without ever fully addressing what happens to their estate when they die.

For Irish expats in particular, this is a planning gap that carries real risk — and it stems from a legal position that most Irish nationals in Spain do not know about.

Unlike virtually every other EU national living in Spain, Irish nationals cannot rely on EU Regulation 650/2012 to structure their cross-border succession planning. Ireland, along with Denmark and the United Kingdom (before Brexit), exercised its right to opt out of Brussels IV. That decision — made in Brussels in 2012 — has direct consequences for every Irish national living in Spain today.

This guide explains what that means in practice, what Irish and Spanish succession law requires, and how to structure an estate plan that protects your family on both sides.

Section 1: Why Ireland Opted Out of EU Regulation 650/2012 — And What It Means for You

What EU Regulation 650/2012 Does

EU Regulation 650/2012 came into application on 17 August 2015 and fundamentally changed how succession is handled for EU nationals living in another member state. Its central mechanism is the professio iuris — the right to elect the law of your nationality to govern your entire estate.

For a German national living in Málaga, or a Dutch national in Alicante, this means they can include a clause in their Spanish will electing German or Dutch law, and that election is recognised and enforced across all participating EU member states. It removes much of the legal uncertainty from cross-border succession within the EU.

For Irish nationals in Spain, this mechanism is not available. Ireland opted out.

Why Ireland Opted Out

Ireland exercised its opt-out under Protocol 21 to the Treaty on the Functioning of the European Union, which allows Ireland (and Denmark) to choose not to participate in EU measures in the area of justice and home affairs. The Irish government's decision reflected concern that Brussels IV would interfere with the mandatory provisions of Irish succession law — in particular the legal right share protections for spouses and children under the Succession Act 1965, and Ireland's distinct approach to domicile-based succession.

The opt-out is stated explicitly in Recital 82 of the Regulation: "Ireland is not taking part in the adoption of this Regulation and is not bound by it or subject to its application."

What This Means in Practice for Irish Expats in Spain

Situation EU national in Spain (e.g. German, French, Dutch) Irish national in Spain
EU Reg 650/2012 applies? Yes No — Ireland opted out
Can elect home country law in Spanish will? Yes — via professio iuris, enforceable under Brussels IV Only under Spanish private international law — no EU treaty protection
Spanish default if no will? Spanish law of habitual residence (Spain) Spanish law of habitual residence (Spain)
Cross-border succession certainty High — EU treaty framework applies Lower — depends on Spanish private international law practice

The practical consequence: if you are Irish and living in Spain without a carefully drafted Spanish will, your estate will be governed by Spanish succession law by default. Unlike a German or French national who can rely on Brussels IV to protect a professio iuris election, an Irish national's election of Irish law in their Spanish will relies on Spanish private international law — which is less certain and more dependent on correct drafting.

This does not mean all is lost. Spanish courts and notaries do apply private international law principles that can honour a foreign national's election of their home country's law. But it requires explicit, specialist drafting — and it is not the automatic treaty protection that most other EU nationals enjoy.

For a full explanation of how Brussels IV works for EU nationals who are included, see our guide on EU Regulation 650/2012 and its application to expats in Spain.

Section 2: Irish Succession Law Basics — The Succession Act 1965

Ireland's Foundational Succession Legislation

Irish succession law is governed principally by the Succession Act 1965. This legislation remains one of the most protective frameworks for spouses and children in Europe — and its mandatory provisions can follow an Irish national abroad.

The Legal Right Share

The most important feature of Irish succession law for estate planning purposes is the legal right share — a statutory entitlement that cannot be removed by will and cannot be waived except in very specific circumstances.

Under the Succession Act 1965:

The legal right share applies regardless of what the will says. A spouse who has been left nothing, or less than their legal right share, is entitled to elect to take the share — even if the will purports to leave everything elsewhere.

Why this matters for Irish expats in Spain: Spanish succession law has its own mandatory provisions (legítima) for children, under which children are entitled to at least two-thirds of the estate in aggregate. If Irish law governs the succession — which an Irish national may wish — the Irish legal right share for the spouse applies. If Spanish law governs, the Spanish legítima rules for children apply instead. In some family structures, the two systems conflict. Getting specialist cross-border advice before drafting your wills is essential.

Domicile in Irish Succession Law

Irish private international law treats domicile — not nationality or habitual residence — as the primary connecting factor for succession to movable property. Under Irish law:

This means:

Domicile is a legal concept distinct from tax residency. Most Irish nationals who move to Spain retain their Irish domicile of origin for many years — sometimes indefinitely — unless they take active steps to acquire a Spanish domicile of choice. The bar for acquiring a domicile of choice is high: you must intend to remain in Spain permanently, with no present intention of leaving.

Section 3: Spanish Succession Law for Irish Nationals

The Default Position Without a Spanish Will

If you die in Spain without a valid Spanish will, Spanish law applies to your Spanish assets by default — specifically, the rules of sucesión intestada (intestate succession). Under Spanish intestate law, your estate passes in a fixed order: children first, then parents, then siblings, then other relatives. A surviving partner who is not a legal spouse may receive nothing.

For Irish nationals living with a partner, in a second marriage, or with stepchildren — all common situations in the expat community — dying intestate in Spain can produce outcomes that bear no resemblance to your wishes.

The Spanish Mandatory Share: Legítima

Spanish succession law imposes a mandatory share (legítima) that cannot be overridden by will for children (and in some cases, parents of the deceased). The structure is:

Portion Recipients What It Means
Legítima estricta (one-third) Children in equal shares Cannot be withheld regardless of what the will says
Mejora (one-third) Children — testator can favour one over others Can be left to one child rather than equally distributed
Free portion (one-third) Any beneficiary Fully at the testator's discretion

For an Irish national who has made a Spanish will electing Irish law, the legítima may or may not apply depending on whether a Spanish court accepts the Irish law election. This is an area where specialist legal advice is essential.

What Happens to Spanish Property

Spanish real estate owned by an Irish national is always subject to Spanish succession law for lex situs purposes — even if Irish law governs the rest of the estate. This means:

For Irish families who may have limited Spanish language skills, limited contacts in Spain, and no experience of Spanish bureaucracy, this process — in the middle of grief — is a significant undertaking. Advance planning, including designating a trusted Spanish abogado in your lifetime, makes an enormous difference.

For a full overview of estate planning for expats in Spain, including the Spanish probate process in detail, see our complete guide.

Section 4: The Two-Will Strategy for Irish Expats

Why Two Wills Are Better Than One

The standard professional recommendation for Irish nationals with assets in both Ireland and Spain is to maintain two separate wills: one Spanish, drafted before a Spanish notary, and one Irish, dealing with Irish assets. This is not overcomplicated — it is the most practical way to ensure each set of assets is dealt with correctly under the right legal framework.

A single will written in Ireland that purports to govern your Spanish property creates significant practical problems: it needs to be translated, apostilled, and presented to Spanish notaries and courts, and may not be in the correct legal form for the Spanish system. A single Spanish will that purports to govern your Irish assets creates the inverse problem for Irish probate.

Will 1: Spanish Notarial Will (Testamento Notarial)

Your Spanish will should:

Will 2: Irish Will

Your Irish will should:

The Critical Rule: Scope Each Will Carefully

Each will must clearly state what it covers and what it does not. A Spanish will that says "I give all my property" without excluding Irish assets creates ambiguity that costs time, money, and family stress to resolve. A Spanish lawyer and an Irish solicitor should review each other's drafts — or at minimum should understand what the other will contains — to ensure no gaps or overlaps.

Section 5: Inheritance Tax — Ireland's CAT vs Spain's ISD

The Core Problem: No Inheritance Tax Treaty Between Ireland and Spain

This is the most important tax point for Irish expats in Spain, and it is one that many families discover only after a death has occurred.

The 1994 Ireland-Spain Double Taxation Convention covers income tax and capital gains tax. It does not cover inheritance tax. There is no bilateral treaty between Ireland and Spain that prevents double inheritance taxation.

This means your heirs may face both:

on the same assets, with no treaty mechanism to eliminate the double charge.

Irish Capital Acquisitions Tax (CAT)

Irish CAT applies to gifts and inheritances received by Irish-resident beneficiaries, or to assets situated in Ireland. The key parameters:

Feature Detail
Rate 33% on the taxable value above the threshold
Group A threshold (child) €400,000 per child (lifetime limit)
Group B threshold (sibling, niece/nephew etc.) €40,000 (lifetime limit)
Group C threshold (all others) €20,000 (lifetime limit)
Spouse/civil partner exemption Inheritances between spouses are fully exempt

For a typical Irish family — a couple with two or three children inheriting a Spanish property worth €400,000 and Irish savings — the Group A threshold means that each child can receive up to €400,000 tax-free from a parent over their lifetime (across all inheritances and gifts). Estates within these thresholds face no Irish CAT liability. Larger estates, or estates passing to siblings or other relatives rather than children, face 33% on the excess.

A critical nuance: Irish CAT can apply to assets situated in Spain if the beneficiary is Irish-resident, even if the deceased was a Spanish resident. This is the mechanism by which double taxation arises: Spain taxes the Spanish assets because they are in Spain; Ireland taxes the same assets because the Irish-resident beneficiary is within the Irish CAT net.

Spanish Inheritance Tax (ISD)

Succession tax in Spain applies to Spanish-situated assets inherited by any person, regardless of nationality. The rates and exemptions vary significantly by autonomous community — the regional governments have broad powers to apply reductions.

Autonomous Community Direct heirs (spouse, children)
Andalucía Near 0% (99% bonification for direct heirs)
Valencia (Costa Blanca) Very low for direct heirs
Madrid Near 0% (99% bonification for direct heirs)
Catalonia (Barcelona) Higher — up to 32% on large estates
Canary Islands Low — significant reductions for direct heirs
Murcia Reduced rates for direct heirs

For Irish families with property on the Costa del Sol or in Alicante, regional ISD rates for direct heirs are very low or effectively zero in 2026. For those in Barcelona or other Catalan locations, ISD can be a significant cost.

The Double Taxation Exposure — A Worked Example

Siobhán, an Irish national living in Marbella as a Spanish tax resident for 12 years, dies leaving a Spanish apartment worth €350,000 to her daughter Aoife, who lives in Dublin.

In this example, the outcome is positive because the estate is within the Group A threshold. But consider the same scenario with a Spanish property worth €600,000, or add Irish savings of €200,000 inherited simultaneously: the excess above €400,000 (€200,000+) is taxed at 33% Irish CAT — with no treaty credit for the minimal Spanish ISD paid.

The absence of a bilateral treaty means there is no automatic mechanism to reduce the Irish CAT by the Spanish ISD paid. Legal structures — trusts, lifetime gifts, insurance policies, Spanish company holding structures — can mitigate this, but require early planning with specialists in both jurisdictions.

Section 6: The 1994 Ireland-Spain Double Taxation Convention — What It Does and Does Not Cover

The Convention between Ireland and the Kingdom of Spain for the Avoidance of Double Taxation was signed on 10 February 1994 and entered into force on 14 November 1994. It is a comprehensive income and capital gains tax treaty.

What the 1994 Convention covers:

What the 1994 Convention does NOT cover:

This is the fundamental gap that distinguishes Irish expats in Spain from, say, British expats — who have the 1975 UK-Spain Death Duties treaty — or from expats of nationalities that have signed bilateral inheritance tax treaties with Spain.

For Irish nationals, the only relief available against double inheritance taxation is domestic law relief: in Ireland, Section 107 of the Capital Acquisitions Tax Consolidation Act 2003 provides credit for certain foreign taxes against Irish CAT, but this credit is limited and does not operate as cleanly as a bilateral treaty would. Whether Spanish ISD qualifies as a creditable foreign tax against Irish CAT depends on the specific structure of the assets and taxes paid, and should not be assumed without specialist advice.

Section 7: Spanish Property — What Irish Heirs Face in Practice

The Six-Month Clock

The most important practical deadline for Irish families inheriting Spanish property is the six-month filing deadline for Spanish inheritance tax. From the date of death, heirs have six months to:

  1. Obtain the Spanish certificado de últimas voluntades (confirming whether a Spanish will exists)
  2. Locate and present the Spanish will to a notary
  3. Value the Spanish estate
  4. File the Spanish ISD return and pay any tax due
  5. Execute the deed of acceptance of inheritance (escritura de aceptación de herencia) before a notary
  6. Register the transfer of ownership at the Spanish Land Registry

A single six-month extension can be requested — but it must be requested before the original deadline expires. If the deadline is missed, surcharges and interest apply.

For Irish families who may be in Ireland dealing with the death, the Irish probate process, and their own grief, the six-month Spanish deadline arrives faster than expected. Designating a trusted Spanish abogado in your lifetime — and making sure your family knows who that person is — removes much of this pressure.

Non-Resident Heirs and the 3% Retention

If the Irish heirs are not Spanish tax residents, the Spanish system requires a 3% retention (retención) on the purchase price when Spanish property is eventually sold. This is not an inheritance cost — it arises at the point of sale, as a withholding against potential capital gains. However, it is an additional administrative step for non-resident Irish heirs to be aware of.

Mortgages and Debts

Irish heirs inheriting a Spanish property with an outstanding mortgage inherit the debt as well as the asset. Under Spanish law, heirs can accept the inheritance outright, accept it with limited liability (aceptación a beneficio de inventario), or renounce it. Where a Spanish property carries a significant mortgage or other debts, heirs should seek advice before accepting the inheritance without limitation.

Section 8: The Digital Assets Gap in Irish and Spanish Law

Irish and Spanish succession law were both written in eras when the concept of a digital estate did not exist. The result is a structural gap that affects every Irish expat in Spain — regardless of how well-drafted their wills are.

What Your Wills Cannot Transmit

Your Irish will and your Spanish will can name beneficiaries for your assets. They cannot:

For Irish nationals in Spain, the digital estate is particularly complex because it spans two countries. Irish bank accounts, Irish Revenue online accounts, Irish pension platform access — none of these can be accessed without credentials, regardless of who your will names as beneficiary.

Crypto held in self-custody is permanently inaccessible without the seed phrase. Crypto held on an exchange requires probate documentation from both jurisdictions in some cases. The practical reality of 2026 is that a well-structured will, in two jurisdictions, still leaves a significant portion of your estate inaccessible to your heirs without additional planning.

How Sucesio Fills the Gap

Sucesio complements your Spanish will — covering what a notary can't: digital assets, crypto, and personal messages to your loved ones. See how it works →

Sucesio is a secure encrypted vault that stores the information your wills cannot carry:

After death is verified through Sucesio's structured process, the vault releases this information to your designated recipients. No piece of paper in a drawer. No password guessing. No digital assets lost because no one knew they existed.

For Irish expats in Spain — with assets in two countries, a family in Ireland, and a growing digital life — Sucesio addresses the part of your estate that no will, in any jurisdiction, can transmit on its own.

Frequently Asked Questions

1. Does Ireland's opt-out from EU Regulation 650/2012 mean I cannot make a valid will in Spain?

No. You can absolutely make a valid Spanish notarial will as an Irish national. What the opt-out means is that you cannot use the Brussels IV professio iuris mechanism — the EU treaty-based right to elect Irish law to govern your estate — that a German or French national in Spain would use. You can still include a clause in your Spanish will electing Irish law, but it will be recognised under Spanish private international law principles rather than an EU treaty. This requires specialist drafting and is less legally certain than the Brussels IV route, but it is widely practised and generally respected by Spanish notaries and courts. The key is ensuring your Spanish will is drafted by a notary or lawyer with genuine cross-border succession experience.

2. My children live in Ireland. Will they face Irish CAT on my Spanish property?

Potentially, yes. Irish CAT can apply to inheritances received by Irish-resident beneficiaries, even where the asset is situated outside Ireland. If your children are Irish tax residents, the Spanish property they inherit from you falls within the Irish CAT net. The Group A threshold (€400,000 per child, lifetime) provides significant relief for parent-to-child inheritances, but larger estates or estates passing to other relatives can face 33% CAT. Critically, there is no Ireland-Spain inheritance tax treaty, so there is no bilateral mechanism to credit Spanish ISD paid against Irish CAT. You should take advice on the combined CAT and ISD exposure for your specific estate.

3. Is there anything I can do about the lack of an Ireland-Spain inheritance tax treaty?

Structural planning in advance can mitigate the double exposure. Options that may be relevant depending on your circumstances include: lifetime gifting (making gifts to children during your lifetime, using Irish CAT small gift exemptions and Spanish donation rules); life insurance policies written in trust to fund the tax liability; corporate holding structures for Spanish property (which change the nature of the asset for succession purposes); and review of whether your beneficiaries are Spanish-resident or Irish-resident (which affects which tax applies). None of these are simple and all require specialist advice in both jurisdictions — but they are available to those who plan early enough.

4. What is the Irish legal right share and can my Spanish assets be affected by it?

Under the Succession Act 1965, a surviving spouse is entitled to one-half of your estate if you have no children, or one-third if you do. This applies to your entire estate — including, potentially, your Spanish assets — if Irish law governs your succession. If you make a will that gives your spouse less than their legal right share, they can elect to take the share instead. If your Spanish will elects Irish law and a Spanish court accepts that election, the Irish legal right share framework applies to your Spanish assets too. This is why the interaction between Irish law, Spanish law, and your specific family structure must be reviewed carefully when drafting your two wills.

5. My Irish partner and I are not married. We have lived together in Spain for ten years. What are our rights?

Spain does not have a national framework for cohabitants (parejas de hecho), though some autonomous communities have their own registered partnership regimes. Without a will, a long-term partner in Spain has no automatic inheritance rights under Spanish intestate law — the estate passes to blood relatives instead. In Ireland, a qualifying cohabitant can apply to court for provision from a deceased partner's estate under the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, but this requires a court application and is not automatic. If you are unmarried and living together in Spain, making a Spanish will — and an Irish will — is urgent. Do not assume that a long relationship and a shared life create automatic inheritance rights in either jurisdiction.

Conclusion

Irish expats in Spain face a layered estate planning challenge that is genuinely different from that of most other EU nationals. Ireland's opt-out from EU Regulation 650/2012 removes the Brussels IV safety net. The absence of an Ireland-Spain inheritance tax treaty leaves families exposed to potential double taxation. And Irish succession law — with its mandatory legal right share and domicile-based framework — continues to follow Irish nationals across borders in ways that interact with Spanish rules in complex ways.

The answer to this complexity is not paralysis — it is structured planning. A carefully drafted Spanish notarial will, an up-to-date Irish will, a clear understanding of your CAT and ISD exposure, and a designated professional in each country are the foundation. Add Sucesio for the layer that neither will can provide — the secure transmission of your digital estate, your access credentials, and your personal legacy to the people who matter most to you.

Sucesio complements your Spanish will — covering what a notary can't: digital assets, crypto, and personal messages to your loved ones. See how it works →

Published: 2026. References: Succession Act 1965 (Ireland) · Regulation (EU) No 650/2012 (Ireland opted out per Recital 82) · Ley 29/1987 ISD · Capital Acquisitions Tax Consolidation Act 2003 (Ireland) · Ireland-Spain Double Taxation Convention (1994). This article is for informational purposes only. Consult qualified advisors in both Ireland and Spain.