In Spain we can speak of three types of inheritance: testamentary, intestate and mixed.
Wills and testaments.
The deceased has left a last will and testament. Even though the testator has expressed his or her wishes in the will, these must comply with the limits established in the regulations (in Andalusia under the civil code) regarding the legitimate portion of the estate.
Intestate.
This occurs when the testator has not left a valid will or does not cover all of his or her assets. In these cases, it is the law that establishes the order of succession. In many cases, spouses, especially if they are in separate property and there are ascendants or descendants, can find themselves in complicated situations.
Mixed.
A mixture of the two.
Parts of the inheritance.
In the event that we have a valid will, inheritances in Spain consist of 3 parts (depending on the Autonomous Community the distribution percentages will be different): legitimate, improvement and free disposal.
Legitimate.
This is the portion of property that the testator cannot dispose of because it is reserved by law for certain heirs, who are therefore called forced heirs. It is distributed equally among the forced heirs.
The following are forced heirs:
- Children and descendants in relation to their parents and ascendants.
- In the absence of the above, parents and ascendants in respect of their children and descendants.
- The widow or widower in the manner and to the extent provided for in the codes.
Improved.
It is distributed among the descendants and the testator can decide which of these descendants is ‘improved’.
Free disposal.
It is the part of the inheritance that the testator can leave to whomever he chooses. Without limitation.
Do I need a lawyer?
At Posada Lawyers we will accompany you throughout the inheritance process, mediating between the heirs (if necessary) to avoid legal proceedings and speed up the procedures.
We will help you to collect and organize the necessary documents, to carry out the administrative and legal formalities related to the inheritance and the payment of taxes.
With inheritance, rights are passed on, but also obligations (including tax obligations), so having a lawyer who is an expert in legal and tax aspects is highly recommended.
