Succession and Estate Planning 2026

SPAIN Law and Practice Contributed by: Álvaro Checa, Miguel Checa, José María Vargas-Machuca Reyes and Andrea Fernández Grymierski, KINSHIP

KINSHIP is a boutique law firm based in Spain, with offices in Madrid and Marbella, focused exclusively on international private client and tax matters. The firm advises multi-jurisdictional individuals and fami- lies, along with their professional advisers, as well as private businesses and institutions. KINSHIP provides strategic guidance on international estate planning and tax optimisation. The team is currently composed of 14 fee-earners. KINSHIP’s main practice areas in-

clude Private Client & Tax, Corporate & Transactional Tax, Real Estate, Immigration Law, Corporate & M&A and Succession & Family Law (contentious and non- contentious). The firm regularly advises family offices and successful individuals on the cross-border legal and tax issues that arise with international investment as well as with the mobility of family members. KIN- SHIP acts as trusted adviser for several large Spanish and Latin American family offices.

Authors

Álvaro Checa is a co-founder and partner of KINSHIP, Álvaro has developed his professional career in various leading international law firms. Alvaro’s area of focus includes working with international families

José María Vargas-Machuca Reyes is a senior associate at KINSHIP. José María holds an Advanced LL.M. in International and European Tax Law from the University of Amsterdam- IBFD, is a PhD candidate and has

and successful entrepreneurs and their family offices to establish tax-efficient structures, identifying tax planning opportunities for clients seeking to relocate to or invest in or from Spain. Alvaro has acquired significant cross-border experience advising clients with close ties to the USA, the UK, continental Europe and South America. Álvaro has been recognised by Chambers & Partners as a Band 3 Private Wealth lawyer. He is a STEP non-affiliate member.

contributed to publications on double tax treaties. He advises ultra high net worth individuals and families on international tax and private client matters involving complex transnational estates. He is admitted to the Madrid Bar and advises on international tax planning and wealth taxation, including trusts, cross-border succession and the Spanish special tax regime for individuals while also structuring corporate and real estate investments, planning tax residence and co-ordinating sophisticated multi-jurisdictional wealth.

Miguel Checa is of counsel at KINSHIP. Miguel holds a Doctorate in Law from the Complutense University of Madrid and is Professor (Profesor Titular) of Private International Law. He has more than 30 years of

Andrea Fernández Grymierski is an associate at KINSHIP. Andrea holds an LL.M. in European Private Law from the University of Amsterdam. She is admitted to the Madrid Bar and advises ultra high net worth

academic experience, a career he has combined with over 20 years as an adviser at various law firms, mainly in international litigation, cross-border estate planning and international family law, including complex cases of parallel litigation before Spanish and foreign courts. He is the author of the monograph “Instituciones de estate planning y Derecho internacional privado patrimonial” (Madrid, 2025) and more than 50 academic publications. His work focuses on the intersection between comparative law and conflict of laws in areas such as contract law, trusts, family law and international succession.

individuals and families on estate planning and family law matters, with a particular focus on succession planning. Her approach combines technical precision with a close and proactive engagement with clients, allowing her to address both the legal and practical dimensions of family wealth planning.

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