What is the Declaration of Heirs in Spain?

When a person in Spain dies without drawing up a will, the heirs are determined based on a declaration of heirs, which can be made before a notary when the stated heirs are ancestors, descendants or a spouse, or before a judge in the remaining cases.

Read more

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.

Read more

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.

Read more