Published May 2026 · 6 min read · By International Inheritance Spain · Based on DGT binding rulings 2023-2026
EU Regulation 650/2012 — Brussels IV — fundamentally restructured succession law for cross-border estates in the EU since 17 August 2015. It created a single-law principle: the law of the deceased's habitual residence at death governs the entire estate, regardless of asset location. It also introduced professio iuris: the right to choose the law of one's nationality to govern the estate.
The Regulation governs succession law (who inherits, in what shares, with what restrictions) — but it does not govern tax. Spanish ISD applies regardless of the choice of succession law. This article explains how the two regimes interact in practice, with citations to recent DGT positions.
Brussels IV — EU Regulation 650/2012 — is the single most important piece of cross-border succession legislation since Spain joined the EU. The professio iuris election it created is one of the most underused planning tools we see.
Under Article 21 of Regulation 650/2012, the default applicable law is that of the deceased's habitual residence at the time of death. Article 22 allows any person who is a national of an EU member state to choose the law of their nationality, by express declaration in a will. The choice extends to the entire estate, not asset by asset.
The Spanish tax position is independent. Spanish ISD applies on its own terms: a German national who has chosen German succession law for their estate still owes Spanish ISD on Spanish-located assets (real estate, accounts, securities held in Spain) and, if they were a Spanish resident, on worldwide assets. The autonomous community of the deceased's habitual residence applies its legislation under the connection-point rules. The succession law choice affects who inherits; the tax law applies to those inheritances regardless.
Each card below summarises a DGT binding ruling in English and links to the full original Spanish text on the DGT consultation database. The rulings are selected from those issued between 2023 and 2026 on this topic.
The taxpayer asks the DGT on whether inheritance and donation reach their situation.
→ View original (Spanish) on the DGT consultation database
📖 DGT doctrine in plain English for tax purposes in Spain
DGT confirms that EU Regulation 650/2012 governs succession-law issues (which national law decides shares, reserved portions, and inheritance qualification) but not Spanish ISD. The professio iuris election affects civil-law substance — for example, whether German forced heirship rules or Spanish legítima apply — but the tax computation remains under Spanish ISD on the assets and recipients identified by the chosen law. The autonomous community rules apply by reference to the deceased's habitual residence under the connection-point chain.
The taxpayer's facts include a Germany element, and the DGT on the application of inheritance and donation in respect of property.
→ View original (Spanish) on the DGT consultation database
📖 DGT doctrine in plain English for tax purposes in Spain
DGT confirms that EU Regulation 650/2012 governs succession-law issues (which national law decides shares, reserved portions, and inheritance qualification) but not Spanish ISD. The professio iuris election affects civil-law substance — for example, whether German forced heirship rules or Spanish legítima apply — but the tax computation remains under Spanish ISD on the assets and recipients identified by the chosen law. The autonomous community rules apply by reference to the deceased's habitual residence under the connection-point chain.
From our Spanish cross-border tax practice
Notes from real cases · International Inheritance Spain
The election is most valuable where the testator's national succession law differs materially from Spanish forced heirship (legítima). German testators electing German law preserve their freedom of disposition; Italian testators preserve their patti successori; British and Irish testators (post-Brexit, the regulation does not apply) cannot elect under the regulation, but can shape outcomes via private international law.
Common pitfall: The election does not affect Spanish ISD. A German testator electing German succession law still pays Spanish ISD on Spanish-located assets at the autonomous community's rates. The two regimes — civil-law succession and tax-law ISD — operate independently.
If you are an EU national with Spanish assets, make a Spanish will exercising professio iuris explicitly if your national succession law is your preferred outcome. The election cannot be presumed; it must be expressly stated.