IF Spanish courts have jurisdiction to rule on the inheritance, the law to be applied to the inheritance as a whole ( independently of where the assets are located) will be, as stated in the EU Regulation, the law of the last habitual residence of the deceased. However, by way of exception, if it is clear from all circumstances of the case at the time of death that the deceased was manifestly more closely connected with another state rather than the state of the last residence, the law of that state will rule the inheritance whether or not it is a member state.

The EU Regulation also states that a person can choose the law to be applied to his or her inheritance.

The applicable law, either the chosen one or the one designated by the EU Regulation, shall govern the inheritance as a whole. Under Spanish law, the following are of particular importance :

.-The heirs in cases where no disposition upon death was made ( The legal successor).

.-The transfer to the heirs and legatees of the assets, rights and obligations forming part of the estate ( The Heir and the Legatee).

.-Liability for debts under the successions.

.-The reserved shares for persons close to the deceased which implies a restriction of the freedom to dispose of the assets upon death and the inheritance rights of the surviving spouse or partner.

.-The power of the heirs, legatees and executors of the will after-accepting-the-succession and before the sharing out.

.-The sharing out of the estate.

The recording or registration of Spanish assets in the Land Registry and other public registries as well as the legal requirements for such an inscription, will be under Spanish law, regardless of which is the applicable law to the succession.