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Scottish Law and Spanish Inheritance: What Edinburgh Families Need to Know

Published April 2025 · 10 min read · By International Inheritance Spain

Scotland has its own legal system and its own succession rules, which differ meaningfully from English law. For Edinburgh-based families dealing with a Spanish inheritance, this creates an additional layer of complexity: you must navigate Scottish law, Spanish law, and the interaction between them.

This guide explains the key differences and what they mean in practice for Scottish heirs and testators with Spanish assets.

The Key Differences Between Scots and English Succession Law

Scotland has a distinctive succession system. The most important features relevant to Spanish inheritance are:

• Prior rights: A surviving spouse or civil partner has prior rights over the family home (up to £473,000), furniture (up to £29,000) and a financial provision (up to £50,000 or £89,000 depending on children)
• Legal rights (ius relictae / legitim): Scotland has its own forced heir rules. A surviving spouse has the right to one-third of the movable estate if there are children (one-half if no children). Children have the right to one-third of the movable estate (one-half if no surviving spouse). These rights cannot be overridden by a will.
• No forced heir rights over heritable property (real estate): Unlike Spanish law, Scots law only applies forced heir rules to movable property, not heritable property (land and buildings)

How Spanish Law Interacts with Scots Law

Spanish law applies its own forced heir rules (legítima) to Spanish immovable property (real estate in Spain) regardless of what the will says or what Scots law provides. This means Edinburgh families face a potential double layer of forced heir obligations:

• Scottish legitim applies to the movable part of the estate (bank accounts, investments, movable assets worldwide)
• Spanish legítima applies to Spanish real estate

In some cases, these overlap. A child might claim both their Spanish legítima share and their Scottish legitim share. Careful planning can minimise conflicts.

Post-Brexit: Scottish Nationals and EU Succession Regulation

Like all UK nationals, Scottish nationals are no longer covered by EU Succession Regulation 650/2012 since 1 January 2021. Before Brexit, a Scottish national could choose Scots law to govern their entire EU estate. That option is no longer available. Spanish law now governs Spanish immovable property in all cases.

Importantly, there is no such thing as "Scottish choice of law" available to UK nationals under the Regulation anymore. All Spanish assets are governed by Spanish succession law for purposes of the Spanish administration of the estate.

Signing Powers of Attorney from Edinburgh

Edinburgh residents can sign a Spanish power of attorney before a Scottish notary. Scottish notaries are regulated under a different system from English notaries but the Apostille process is the same: the apostille is obtained from the Foreign, Commonwealth and Development Office in Edinburgh (or the relevant Scots authority). We prepare all documents for you — you sign and return them.

Alternatively, the Spanish Consulate in Edinburgh can certify your signature. The Spanish Consulate in Edinburgh is at 63 North Castle Street, Edinburgh EH2 3LJ.

Inheritance Tax: Scotland, Spain and Double Taxation

There is no UK-Spain inheritance tax treaty. UK inheritance tax applies to worldwide assets of a UK-domiciled individual. Spanish inheritance tax applies to assets located in Spain. There is therefore a risk of double taxation on Spanish assets for Scottish heirs where the deceased was UK-domiciled.

Spanish inheritance tax paid can sometimes be credited against UK inheritance tax under domestic UK rules. We work with your Scots solicitor to ensure the double tax position is managed correctly.

Do You Need a Spanish Will if You Are Scottish?

Yes — and arguably more so than for English nationals, because the interaction between Scots succession law and Spanish succession law is particularly complex. A Spanish will that clearly demarcates Spanish assets from Scottish assets, and that respects both the Spanish legítima and the Scottish legitim, is the single most effective way to prevent disputes and avoid the costs of intestate proceedings in two countries simultaneously.