France

French Nationals Inheriting in Spain: Succession Law, Tax and the Full Process

Published April 2025 · 10 min read · By International Inheritance Spain

France and Spain share a long border and deep cultural ties. Millions of French nationals own property in Spain — on the Costa Brava, the Costa Dorada, and throughout the Balearic and Canary Islands. French families dealing with a Spanish inheritance face a dual legal process, with French succession law and Spanish succession law both potentially applicable.

EU Succession Regulation 650/2012: The French Advantage

France is a full participant in EU Succession Regulation 650/2012. This gives French nationals important tools:

• Professio iuris: A French national can choose French law to govern their entire estate (including Spanish assets) in their will. This can avoid Spanish forced heir rules (legítima) in some circumstances — though it must be carefully drafted and coordinated
• European Certificate of Succession: French heirs can obtain a European Certificate of Succession from a French notaire, which is accepted directly in Spain without apostille or translation
• Default rule: If the deceased was a French national habitually resident in France, French law governs the entire estate under the Regulation

Spanish Forced Heirs vs French Reserved Heirs

Both Spain and France have forced heir rules, but they differ. Spanish legítima gives children a right to two-thirds of the estate. French réserve héréditaire gives one child the right to 50% of the estate, two children 66%, and three or more children 75%. If French law is chosen under professio iuris, the French réserve applies instead of the Spanish legítima.

French and Spanish Inheritance Tax: Is There a Treaty?

France and Spain have a bilateral agreement on the avoidance of double taxation in inheritance matters (Convention franco-espagnole du 8 janvier 1963). This treaty provides:

• Immovable property in Spain is taxed primarily in Spain
• France grants a credit for Spanish inheritance tax paid on Spanish assets
• The French droits de succession apply to the worldwide estate of a French-domiciled testator but credits Spanish tax on Spanish assets

Granting a Power of Attorney from France

French residents can grant a Spanish power of attorney at the Spanish Embassy or Consulate in France (Paris, Bordeaux, Lyon, Marseille, Toulouse), or before a French notaire. The French notaire's document must be apostilled and accompanied by a Spanish translation.

Spanish Inheritance Tax for French Heirs

Spanish ISD applies to Spanish assets. French nationals benefit from regional reductions following the ECJ 2014 ruling extension. For French families with property in Cataluña (very common, due to the proximity to the border), Spanish tax can be higher than in other regions. A Spanish-side analysis of tax optimisation is particularly valuable for Franco-Spanish families.