Where a couple married under a French matrimonial regime owns assets or is involved in a succession in Spain, the recognition of that matrimonial regime becomes a central issue.
Under Spanish law, the matrimonial regime that is legally applicable in France is recognised for civil law purposes.
Such civil recognition does not entail the automatic application of French tax law, since Spanish tax legislation remains solely within the sovereignty of the Spanish legislator.
The tax residence certificate is the official document used to certify that a person is regarded as tax resident in Spain for a given period.
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When a French national dies leaving real estate, heirs or economic interests in Spain, the succession necessarily involves specific procedures with the Spanish authorities.
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Where a couple is married under a community property regime, the classification of an asset as separate or community property may have significant consequences, in particular in the event of succession, separation or patrimonial disputes.
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