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Inheritance Law in Spain with EU Regulations


In Spain, the law of succession is not only regulated at the national level as is the case in Germany. Regional laws, known as formal law, take precedence over the common Spanish law, although there are generally applicable national regulations. Even on the Balearic Islands or individual islands, there exist such special regional legal systems. However, if nothing deviating is regulated in the regional legal systems, the common Spanish law is still applicable. With the EU Inheritance Law Regulation No. 650/2012, the principle of the law of domicile is abandoned, and instead, habitual residence (residencia habitual) is taken into account. Consequently, Spanish inheritance law applies to the estates of foreign nationals, including Germans, who have their center of life in Spain, and even to formal laws that significantly differ from the common Spanish inheritance law.

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