Inheritance, be it legitimate or testamentary, is a legal act through which the person liable transfers his or her assets (property, rights and duties) to other people. The regulation of inheritance in Spain determines: the purpose of the goods of the deceased, the testament validity requirements and the necessary procedure for the distribution of the hereditary goods.

Can a child be disinherited in Spain?

In Spain, it is particularly difficult to disinherit a child because the Spanish Law on Inheritance obliges estates to be divided into three parts. Two thirds belong to the heirs: one third of which would correspond exclusively to the compulsory heirs —in Spanish, this part is called legítima (legitimate); the other third is aimed to improve any of the heirs’ portion as the testator wishes.

The Inheritance and Donation Tax in Catalonia, Spain

The inheritance and donation tax in Catalonia has modified many of the quantitative elements of the tax in order to make it more effective e.g. an escalation for bonuses are introduced. However, its application of bonuses implies a substantial reduction of other bonuses provided in the tax. Nonethless, this new scenario highlights the necessity to review alternatives for better and efficient taxation.