Estate Planning in Spain (UK Nationals)
Most British clients in Spain arrive at us with the same problem: an English will written before they moved, a Spanish notary's will written after they bought the property, and no clear sense of which one governs what. Layer on UK pensions, an English buy-to-let, Spanish forced-heirship rules and a HMRC view on domicile that may not match yours, and the planning is rarely as settled as it looks.
What actually happens to a British estate in Spain
Two wills that contradict each other, a Spanish succession tax bill the family didn't know existed, and UK Inheritance Tax on the same assets. We see all three regularly — usually after the death, when the options have already narrowed.
UK Inheritance Tax follows domicile, not residence. Most British nationals who moved to Spain in middle age remain UK-domiciled for IHT purposes for many years — sometimes for life. That means the Spanish villa, the UK pension, the ISA you forgot to close and the rental flat in Brighton are all potentially inside a 40% UK IHT estate, regardless of where you now pay income tax.
On top of that, Spain charges its own succession tax (Impuesto sobre Sucesiones) on assets passing on death. Rates vary by autonomous region — Andalucía and Madrid are now extremely generous to direct family; Catalonia and Valencia less so — but the bill is real and is paid by the beneficiary, not the estate. The UK-Spain double-taxation treaty does not cover inheritance tax. There is no automatic credit.
EU Regulation 650/2012 (Brussels IV) lets you elect English law to govern the succession of your Spanish assets — but only if your will says so explicitly. Most don't. The default is Spanish forced heirship, which reserves two-thirds of the estate for children and overrides any contrary instruction. Done unintentionally, this can disinherit a second spouse entirely.
The two-wills problem
There is a right way and a wrong way to hold an English will and a Spanish will side by side. Done properly, each governs the assets in its own jurisdiction and neither revokes the other. Done badly — and it is usually done badly — the later will revokes the earlier one in full, and the family discovers this at probate. Our first job for almost every Spain-based client is to read both wills together and tell you which one is currently in force.
Domicile — the question HMRC will eventually ask
Long-term UK domicile is sticky. Selling the UK home, taking Spanish residency, and acquiring a NIE does not, on its own, shift your domicile of origin. To break it cleanly takes evidence, time and intent — and even then, deemed-domicile rules can pull you back in for IHT for years after you leave. We help you build the file that supports the position you actually want HMRC to accept.
Pensions, the 2027 change and Spanish tax
From April 2027 unused UK pensions move inside the UK IHT estate. For Spain-resident Britons drawing income from a SIPP or final-salary scheme, this changes the calculus on whether to draw down faster, consolidate, or restructure beneficiaries. Spanish income tax on pension drawdown is a separate question — coordinated planning between the two systems usually saves five-figure sums.
Where we typically come in
English Wills with Brussels IV election
Drafted to elect English law for the succession of your Spanish assets, coordinated with your Spanish notary so the two wills work together rather than against each other.
Read more →UK Inheritance Tax Planning
The single largest exposure for most British nationals in Spain. We model the post-2027 position, restructure pension beneficiaries, and use lifetime gifts and trusts where appropriate.
Read more →Lasting Power of Attorney
An English LPA is essential for any UK assets you retain — and for the period before any Spanish poder notarial takes effect. The two are not interchangeable.
Read more →Property Trusts (UK side)
If you still own a UK property — let, kept for visits or held for an adult child — a Property Trust on the UK will protects that share against UK care fees and against unintended onward transfer.
Read more →What we'd actually do for you
A first call is free. We start by reading what you already have — both wills, the property deeds, the pension paperwork — and tell you what is currently in force, what contradicts what, and where the live exposure sits. From there we coordinate with your Spanish lawyer or notary on the local side, draft the English documents that need to change, and build the IHT plan around the April 2027 rules. Most of the work happens by video call. None of it requires you to come to the UK.
Complete the Discovery first - then we'll book your free 30-minute consultation.
Common questions from clients in Spain
I made a Spanish will at the notary when I bought the house. Do I still need an English one?
Almost certainly yes — and the two need to be drafted to coexist. A standalone Spanish will frequently revokes any earlier English will by default, leaving your UK assets to pass under intestacy. The fix is two wills, each limited to its own jurisdiction, with a Brussels IV election where appropriate.
If I'm tax resident in Spain, do I still pay UK Inheritance Tax?
If you remain UK-domiciled for IHT purposes — which most long-term British expats do for many years after moving — then yes, on your worldwide estate. Spain charges its own succession tax on top, and there is no double-tax treaty between the UK and Spain on inheritance. Coordinated planning is the only way to avoid being taxed twice on the same asset.
Can you work with my Spanish gestor or abogado?
Yes, regularly. We handle the UK side and coordinate with your Spanish adviser on the local side. The two pieces of work are different and both are needed.
Do I need to come to your office to work with you?
No. We work nationally — and increasingly internationally. Most of our clients in Spain are seen by video call, with documents signed remotely or couriered when wet signatures are needed. The advice is the same. The convenience is yours.
Is Sean Kiani regulated?
Sean Kiani is a member of the Society of Will Writers and holds full Professional Indemnity Insurance. Estate planning is unregulated in the UK — which is precisely why credentials, supervision and indemnity matter.
What does a first conversation cost?
Nothing. A first call is free, confidential, and exists for one purpose: to find out whether your current arrangements still do what you think they do. If they do, we'll tell you. If they don't, you'll know exactly what's exposed and what to do about it.
Your 30 minutes. Simple. Yours.
No-obligation.
The path is simple: complete the Discovery first so we walk into the call already knowing the facts. Then in 30 focused minutes, I listen, answer your questions, and you choose if you'd like us to draw up your Inheritance Plan.
1. Start Your Discovery
Required first step. Complete the confidential financial position review so your no-obligation 30-minute consultation starts with the facts, not the basics.
2. Request a Callback
Prefer to speak first? Leave your details and we'll call you back to talk through the Discovery before you complete it.
You choose the date, time, and format - phone or online. Bring anyone you'd like.