Which law applies to the estate of a foreign national living in Catalonia?

Question

José Manuel Alburquerque · Accepted Answer

In principle, Catalan law. The law that applies is that of the place where the deceased had his or her habitual residence at the time of death. That law governs the whole estate, including assets in other countries. The exception is where the deceased chose, in his or her will, the law of the country of his or her nationality. That law then applies. Habitual residence It is the place where the person had the centre of his or her life, not where he or she was registered on the “padrón” —the municipal population register— or the country on his or her passport. What is assessed is how long and how regularly the person lived there, why he or she did so and where his or her family and relationships were. If the person split his or her time between two countries, there may be doubts. To avoid them, he or she can use the will to choose the law of his or her nationality, which is the only law that can be chosen. Exceptionally, if the person was much more closely connected with another country, the law of that country applies. Choosing the law of your home country A foreign national can choose, in his or her will, the law of the country of his or her nationality. The choice must be made expressly or be clear from the terms of the will. Someone with two nationalities can choose the law of either. Choosing it can be useful, for example, to apply the rules of his or her own country on forced shares (“legítimas”) or on the division of the estate. What you should know A single will can deal with the assets in every country. To assert inheritance rights in another European Union country, except Denmark and Ireland, you can apply for the European Certificate of Succession. Countries outside the European Union, as well as Denmark and Ireland, may apply their own rules to assets located there, especially real estate. Taxes are governed by their own rules, independently of the law that applies to the estate. If the person died before 17 August 2015, the law of his or her nationality generally applied. If the foreign national lived elsewhere in Spain, the law that applies in principle is the civil law of that place, which may be the Spanish Civil Code (“Código Civil”).