International legal matters
Inheritance in Spain and Portugal: applicable law
Separate law, authority and tax
A cross-border estate raises different questions: which authority can act, which law governs succession and which tax or registration obligations apply. Regulation (EU) 650/2012 generally applies to people who died on or after 17 August 2015. Spain and Portugal participate; Ireland and Denmark do not, and the UK did not participate. A house’s location does not, by itself, answer every succession question.
Habitual residence is the starting point
The general judicial-jurisdiction and applicable-law connections are the deceased’s habitual residence at death, but jurisdiction and law remain distinct issues. Habitual residence requires an overall assessment of the person’s actual life, stays and connections. It is not automatically nationality, immigration-permit status or tax residence. Exceptionally, a manifestly closer connection to another state can change the applicable law.
Choosing a nationality’s law
Article 22 allows the law of a nationality held when choosing or at death to be chosen. A person with multiple nationalities may choose one of them. The choice must be express or demonstrated by the terms of a disposition on death and normally covers the entire succession. Owning property somewhere does not make its law freely selectable. A nationality-law choice does not automatically transfer court jurisdiction to that country.
What the Regulation leaves out
Inheritance taxes are excluded. Matrimonial property regimes and property-registration requirements and effects also require separate analysis. Establishing what belonged to the deceased can therefore come before division of the estate. Spain has regional civil-law systems; referring simply to Spanish succession law may be insufficient. One succession law does not mean one tax return or guaranteed relief from double taxation.
The certificate and third-country assets
The European Certificate of Succession is optional and can establish specified status, rights or powers in another participating state. It does not replace all domestic documents or registration requirements. The Regulation can designate a non-EU law but does not bind Brazil. Brazilian assets raise Brazilian jurisdiction and conflict rules, including exclusive jurisdiction under Civil Procedure Code Article 23(II). Do not assume the European certificate will be automatically recognised there.
A practical preparation list
Gather nationality and residence histories, wills, family and marriage information and a country-by-country inventory of assets and debts. This educational article does not advertise probate handling, will drafting, certificate procurement or tax advice. An initial cross-border consultation can identify the questions and any additional professional advice needed.
Official sources
Need help with your situation?
General information, not individual advice. No outcome is guaranteed. Professional fees exclude government and third-party costs.