How the changes introduced in the 2025 inheritance law in Spain affect heirs and testators

The Succession Law in Spain regulates the distribution of a person’s assets, rights and obligations when they die. It establishes who the legal heirs are, how the inheritance is formalised and what rights both the beneficiaries and any possible injured parties have. Its main legal framework is set out in the Civil Code, although the autonomous communities may apply their own rules on inheritance matters.

As we have been discussing, the 2025 Inheritance Law introduces a series of reforms that modernise the Spanish inheritance system.

The main changes are as follows:

1. A maximum period of six months to accept or renounce the inheritance, which speeds up the inheritance process.

• Until now, heirs could delay indefinitely the decision to accept or reject an inheritance. Under the new law, a legal period of six months from the official notification of death is established to make a decision.
• The new six-month limit for accepting or renouncing inheritances reduces uncertainty and lengthy processes. If the heir does not act within six months, tacit acceptance is assumed, which could mean assuming unwanted debts. This allows frozen assets to be released and facilitates the settlement of inheritance tax in a timely manner.

2. Mandatory mediation in the event of conflict between heirs.

• The reform promotes alternative mechanisms to legal proceedings, making a prior mediation phase mandatory in inheritance disputes. This saves time and costs and reduces family conflict. Mandatory mediation helps to avoid litigation, preserving family relationships and avoiding costly partition proceedings.

Mediation must be carried out before accredited mediators or notaries with specific training.

3. Enhanced protection for unmarried couples

• Unmarried couples registered in official registers now have the legal right to inherit, even if there is no will, with treatment closer to that of a widowed spouse. This change brings the law into line with new family realities. As a result, unmarried couples, digital heirs and international successions gain visibility and legal recognition.
• It is very important to mention that there is no national regulation on the inheritance rights of the other member of the couple‘. ’Except for the autonomous communities whose regional rights are recognised in our Constitution, Common Civil Law applies to the rest of Spain”. The only communities where the same inheritance rights exist for both married couples and unmarried couples are Catalonia, the Basque Country, Galicia and the Balearic Islands.
• Without being married, ‘the only option for leaving the surviving partner as heir is for both to make a will designating the other member as heir.’ However, if the deceased had compulsory heirs, such as children or parents, ‘the surviving partner will only be entitled to one-third of the estate.’

4. Reduction and simplification of notarial procedures

• Procedures such as the declaration of intestate heirs are simplified, and online procedures are allowed through the new Electronic Register of Last Wills and Testaments system.

5. Inter vivos gifts and tax improvements

• The law encourages the use of inter vivos gifts as a wealth planning tool, with tax breaks if they are formalised by public deed and justified as part of an inheritance plan.

6. Digitisation of the succession process

• Digital wills are recognised, including the management of electronic assets and wishes expressed on secure platforms. In addition, notaries will have access to a common platform for succession consultations.

A recurring question in the offices of family and inheritance solicitors is how the reform affects wills made before 2025.

One of the most important aspects following the entry into force of the 2025 Succession Law is its impact on wills made previously. Although the new regulations do not automatically invalidate previous wills, they may render some provisions outdated or less effective from a legal or tax point of view.

It is important to bear in mind:

1. Legal validity of previous wills.

Any will made in accordance with the Civil Code in force at the time of its signing remains valid, provided that it has been made correctly and meets the formal requirements. However, the new law may change the way in which certain clauses are interpreted or executed.

2. Review recommended to adapt to changes.

The reform introduces new rules for compulsory heirs, common-law partners and mediation, which may conflict with previous provisions. It is therefore recommended that you review your will with a solicitor specialising in inheritance law to ensure that it reflects your wishes in accordance with the new legal framework.

It is important to avoid misinterpretations or future disputes between heirs, and it is therefore advisable to update the wording of clauses affecting distribution, usufruct or the intervention of third parties.

3. Tax consequences.

Some previous testamentary decisions could involve higher tax costs if they have not been adapted to current tax allowances or advantages.

Specifically, we refer to:

• • Planned donations without provision for tax relief.
  • Unbalanced distribution that disadvantages certain heirs.

Our recommendation is to review or redraft the will if:

• • More than 5 years have passed since it was drafted.
  • There are new family circumstances, such as divorce, children or civil partnership.
  • It was drawn up in an autonomous community with its own regulations, as some adaptations may be incompatible.
  • You wish to record digital wills or digital executors.

We would like to emphasise that if the will is not updated in accordance with the new law, it will not be invalidated, but it may lose its effectiveness or give rise to conflicts of interpretation among the heirs.

In the next article, we will address the new developments for international inheritances and cross-border successions, as globalisation has meant that many inheritances include assets or heirs outside Spain. The 2025 Succession Law introduces specific measures to facilitate the processing of cross-border successions, in line with European Regulation 650/2012 and the new digital and migratory challenges.

The family and inheritance law department of Belzuz Abogados, S.L.P. is at your disposal to review your will or inheritance planning to ensure that it complies with the new regulations and takes full advantage of the benefits available.