Spain has no trust regulations at the national level. However, there are inheritance legal schemes with similar effects. Furthermore, certain autonomous regions of Spain could enact their own inheritance law regulations and provide legal institutions that are analogous to trusts. In this article, we review these institutions from both an academic and practical point of view.
Pedro Ignacio Botello Hermosa and Nicolás Malumián, Trust in Spain?, Trusts and Trustees, Volume 26, Issue 10, December 2020, pages 950–955, https://doi.org/10.1093/tandt/ttaa093. Published: 11 April 2021.