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Applicable law option in Spain - Lawyer

Option droit applicable en Espagne

The entry into force, on 17th August 2015 of Regulation (EU) No 650/2012 of the European Parliament and of the Council of 4 July 2012 allows foreign residents to choose, in the framework of a will, the application of their national law. If no choice is made, the legislation of the place of residence will be applied. The choice of the civil legislation does not in any case condition the taxation applied to the inheritance as, in this field, each State retains its sovereignty.

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