Spain - International Estate Planning 2022

The Spanish legal system is based on the tradition of civil law. Spanish estate planning must consider that: (1) European legislation has direct influence or preferential application to Spanish international private law; and (2) Spain is divided into 17 administrative territories some of which have the sovereign authority to regulate civil matters.

Spanish estate planning has to be necessarily considered from a dual perspective:

• As a European country, European legislation has direct influence or preferential application to the Spanish international private law. This means that Spanish international private law, basically stated in the Spanish Civil Code, has been modified or has to be interpreted according to the European Union regulations and directives even when considering its application to non-European citizens, who sometimes are also under the scope of these regulations. This would be of special relevance in cases of dual nationalities (European and American).
  
  
• Spain has an administrative organization that divides its territory into 17 administrative territories or Autonomous Regions (Comunidades Autónomas). Some of the regions have the sovereign authority to regulate civil matters. Except in Catalonia, this possibility is limited to personal relationships within those regions, and so can affect families and personal property rights, but it does not affect the regulation of contracts.