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.

Taxes-fondo-oscuro

Main Innovations of the Inheritance Tax in Catalonia, Spain

There are four different groups for the innovation of percentages of reduction for kinship in acquisitions made as a result of death. It also offers different percentages of reduction for tax liability and the reduction for the acquisitions of goods and rights.

Types of Wills in Spain: Common or Special

A will is a legal act in which the deceased or testator disposes of his or her property, rights, and obligations. According to the State, the modalities of wills may vary. In Spain, the Spanish Civil Code regulates wills, which creates differences between the common and special wills.

Donation in Spain according to the Civil Code

The concept of donation is regulated by articles 618 et seq. of the Spanish Civil Code (Cc) and it defines itself as an an act of liberality under which one person transfers one good free of charge in favour of another person, who accepts it. This is an essential prerequisite that the donator (the person […]

The Inheritance Rights of the Widows in Spain

This article focuses on the rights belonging to the spouse of the deceased, better known as a widow or widower. One of the many questions that arises before the death of a spouse is: what happens to the person who survives the deceased? To answer this question, we must identify various distinct scenarios: Married, not […]

Testament-diccionario

Inheritance or Donation in Spain?

With the new Regulation, it will once again become interesting to make donations on behalf of descendants. Below are the scales applicable in these cases. As the table shows, the maximum tax rate is 9% for the amounts received in excess of 600,000 Euros. Taxable Income Up to (Euros) Gross Tax (Euros) Remaining Taxable Income […]

How to execute a will in Spain

This article defines primary concepts relating to inheritances in Spain. First, what is Inheritance Law in Spain? Articles 657 et seq. of the Spanish Civil Code regulate Inheritance Law in Spain. Inheritance Law establishes the rights arising from a person’s intent that a will declares and publishes. In absence of a will, certain provisions of […]

Reparto Herencias España

Inheritance in Spain as a Result of the Death of the Heir

On September 11, 2013, the Spanish Supreme Court issued a ruling that upheld the doctrine on provisions of Article 1006 of the Spanish Civil Code.  This Article provides that the death of the heir without acceptance or rejection of the inheritance causes the right to inherit to pass to his successor. The decision established that […]

Jurisdiction and Applicable Law to Succession Litigation in Spain

This article aims to explain the essential elements of jurisdiction and the law applicable to inheritance disputes. This article does not constitute legal advice.  Rather, it is simply a brief guide to ease understanding of these complex matters. Spanish private international law provides a number of solutions for hereditary succession when it contains a foreign […]

Inheritance rights of foreigners in Spain

Foreigners who intend to inherit assets in Spain should know that succession laws tend to be different from country to country. Primarily, one needs to take into account that in Spain the national law of the deceased’s country of origin regulates succession, which applies without regard to the citizenship or origin of these assets; in […]

Procedures to retrieve a heritage in Spain

In the event you know or believe a deceased party has assets in Spain, you may follow the procedures outlined below to discover the extent of these assets and to successfully retrieve them. You can easily find person’s assets, if they are registered, before the Registry of Movable Assets. The first step to be taken […]