Inheritance law on the Balearic Islands

1. When does the inheritance law of the Balearic Islands apply?

Whether the inheritance law of Mallorca, Menorca, Ibiza, or Formentera applies depends on the following factors.

• According to the European Succession Regulation, the inheritance law of the Balearic Islands applies if the deceased had their habitual residence on the Balearic Islands, died there, and did not leave a will.
• The inheritance law of the Balearic Islands also applies if the deceased was a Spanish citizen or had been a resident of the Balearic Islands for at least 2 years, having thus obtained local citizenship. If local citizenship was not obtained, Spanish inheritance law may apply instead.

2. Do heirs on the Balearic Islands need to declare acceptance of the inheritance?

In Germany, the estate automatically passes to the heirs without the need for an explicit declaration of acceptance. Yet on the Balearic Islands ‒ as well as in other parts of Spain ‒ the state of affairs is different. If real estate on the Balearic Islands is part of the estate, the heirs must formally accept the inheritance in the presence of a Spanish notary or consul. Additionally, the property must be registered in the Spanish Land Registry. The Spanish Land Registry only recognises heirs who can provide a corresponding notarial deed confirming the formal acceptance of the inheritance.

3. What are the formal requirements for wills on the Balearic Islands?

Regarding the form of a will, as there are no special rules for the Balearic Islands, the general Spanish regulations apply. There are however special rules for Mallorca and Menorca. According to these, for a will to be valid, an heir must be appointed. If only a specific asset is bequeathed to someone, it is referred to as a legacy. On Ibiza and Formentera, a will is valid even if no heir has been appointed and only legacies are to be distributed.

4. Who inherits on the Balearic Islands if no will is recorded?

In the absence of a will or if no explicit heirs have been appointed, the Spanish legal succession regulation applies, according to which the children and the spouse of the deceased will inherit as primary heirs. This approach ensures that the estate is passed on to the closest family members.

5. How can I find out if a will has been made on the Balearic Islands?

In Spain, every will drafted in the presence of a notary is reported to the Central Register of Wills in Madrid. After the passing of the testator, the surviving dependants can easily query there whether a will has been made. This provides clarity and facilitates the settlement of the estate from the heirs’ perspective.

6. What can be stipulated in a will on the Balearic Islands?

The content of a will in Spain resembles that in Germany. One can appoint heirs, allocate specific assets to individuals, specify conditions or deadlines for the inheritance, state instructions for the distribution of the estate, or appoint an executor.

7. Is a contract of inheritance valid under the inheritance law of the Balearic Islands?

Under Balearic law, an inheritance contract is legally valid.

8. Is a joint will valid on the Balearic Islands?

A joint will, whereby several people leave a will via a single document, is not permitted under Balearic law. However, if German inheritance law applies, it is considered as valid in Spain as well.

9. Are there any differences relating to the right to a compulsory portion on the Balearic Islands?

The provisions for the right to a compulsory portion differ in part from those stipulated under Spanish law and vary depending on the island:

• Mallorca (Articles 6 to 63 CDB)
• Menorca (Articles 64 and 65 CDB)
• Ibiza and Formentera (Articles 69 to 84 CDB)

Should you require more detailed information as to the compulsory portion on the respective islands, please contact us.

10. Are there any differences with regard to legal succession on the Balearic Islands compared to mainland Spain?

The legal succession legislation largely complies with the general Spanish succession regulations. On the Balearic Islands, the civil partner enjoys equal status to the spouse in terms of intestate succession. On Ibiza and Formentera, the spouse is additionally entitled to a usufruct on half of the estate should there be descendants, and on two-thirds of the estate should there be parents.

11. What peculiarities of the execution of a will are there according to the inheritance law of the Balearic Islands?

Unlike in Germany, if the deceased has appointed an executor, this person generally does not have sole administrative and disposal rights.

12. Are there any special regulations regarding the acceptance, rejection, and acquisition of inheritance on the Balearic Islands?

The acceptance and rejection of an inheritance on the Balearic Islands are governed by the general Spanish legal provisions.

Att. Ernst Scharr