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Spanish Law for Expats and Residents: Codes, Courts and How Citations Work (2026)

By Recording Law Editorial Team11 min read
Spanish Law for Expats and Residents: Codes, Courts and How Citations Work (2026)

Frequently Asked Questions

Is Spanish law the same as the law in Latin America?

No. Spain and the Spanish-speaking countries of Latin America share the language but not the statutes, courts or institutions. A great deal of Spanish-language legal content online describes Mexican, Argentine or Colombian law. Everything on the Spain pages of this site is the law of Spain, published in the Boletín Oficial del Estado.

What is the BOE?

The Boletín Oficial del Estado is Spain's official gazette. Every state statute, royal decree and consolidated code is published there, and the BOE website shows the version currently in force with each amendment marked. It is the authoritative source this site cites.

Why do people say inheritance tax depends on the region?

The Impuesto de Sucesiones y Donaciones is created by a national law, but each comunidad autónoma sets its own reductions and bonificaciones. As a result the same estate can produce a very different bill depending on where the deceased was resident, which is why the site covers the tax region by region.

How is a Spanish law citation written?

By article and code, for example art. 56 ET (article 56 of the Estatuto de los Trabajadores) or art. 197 CP (article 197 of the Código Penal). Spain uses the abbreviation art. and never the section sign, which belongs to German and Austrian law.

Do I need a lawyer to use these guides?

The guides give general legal information so you can understand a rule, a procedure or a figure before acting. They do not replace advice on your specific situation. For a binding assessment of your case, consult a colegiado professional such as an abogado, and for many administrative steps a gestor administrativo or graduado social can help.

Sources and References

  1. Boletín Oficial del Estado (BOE): consolidated Spanish legislation(boe.es).gov
  2. Código Civil (Real Decreto de 24 de julio de 1889)(boe.es).gov
  3. Código Penal (Ley Orgánica 10/1995)(boe.es).gov
  4. Estatuto de los Trabajadores (Real Decreto Legislativo 2/2015), art. 56 and disposición transitoria undécima(boe.es).gov
  5. Ley Orgánica 6/1985 del Poder Judicial (LOPJ): court structure and the jurisdictional orders(boe.es).gov
  6. Ley Orgánica 3/2018 de Protección de Datos Personales y garantía de los derechos digitales (LOPDGDD)(boe.es).gov
  7. Agencia Española de Protección de Datos (AEPD)(aepd.es).gov
  8. Poder Judicial de España: Consejo General del Poder Judicial (CGPJ)(poderjudicial.es).gov
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