Who inherits when there is no will? What happens if the will is null and void? What types of inheritance exist in Catalonia? These are questions that will arise if you want to make a will or if you have been left assets in inheritance. We answer all your doubts in this article.
Losing a loved one has a very important emotional component, but also, at that time, having to go through the procedures to manage the inheritance can be overwhelming. However, it is important to comply with the law and with the will of the deceased.
What is inheritance? Inheritance is the estate of a person that is passed on as a result of his or her death and encompasses all the assets, rights and obligations of the deceased. According to article 411-1 of the Civil Code of Catalonia, the inheritance includes all the assets of a person, except what is extinguished by their death.
Parts of the inheritance in Catalonia
According to the Civil Code of Catalonia, the inheritance is divided into different parts:
- The legitimate: The legitimate in Catalonia is smaller than in the rest of Spain. It is set at one quarter of the deceased’s estate and is destined to the forced heirs (children and descendants, parents and ascendants). The heirs can renounce to the legitimate share or receive it in cash.
- The improvement: Unlike the common Spanish regime, in Catalonia, the testator can improve one or several of the descendants, using both the fourth part of free disposal and the rest of the estate.
- Free disposal: The rest of the estate, once the legitimate portion has been deducted, can be freely disposed of by the testator.
If the deceased has no forced heirs, he can dispose of his estate as he wishes.
Types of inheritance in Catalonia
In Catalonia, as in the rest of Spain, there are two types of inheritance, depending on whether or not the deceased has made a will:
- Testamentary inheritance: When the deceased has granted a will, his or her will must be complied with in order to distribute the inheritance. The will must respect the legal limitations and the heirs must agree or have an executor to ensure that the will is complied with.
- What if the will is invalid: A will can be declared invalid for various reasons, such as lack of capacity of the testator, duress, mistake or fraud. In these cases, the distribution of the inheritance will be made according to the rules of intestate succession. It is essential to review the validity of the will with the help of an inheritance lawyer to avoid conflicts.
- Intestate inheritance: If there is no will or it is invalid, the law designates the heirs and their respective portions. The succession will follow the following order:
- Children and descendants of the deceased: Children inherit in equal shares. If any of the children are deceased, their descendants (grandchildren) inherit in their place.
- Ascendants (parents and grandparents): In the absence of children or descendants, the parents and, in their absence, the grandparents, are entitled to inherit.
- Widowed spouse: If there are no descendants or ascendants, the widowed spouse inherits the entire inheritance. If there are descendants or ascendants, he/she is entitled to the usufruct of a part of the inheritance.
- Collaterals: In the absence of descendants, ascendants and widowed spouse of the deceased, the collateral relatives inherit. In the first place, the siblings and children of the deceased’s siblings inherit. If there are no relatives up to the fourth degree (cousins, aunts, uncles, grandparents, grandchildren or nephews or nieces), collateral relatives up to the fourth degree may inherit.
- In the absence of collateral relatives, the State inherits: If there are no relatives up to the fourth degree, the inheritance is vested in the State.
Stages of inheritance acquisition
There are several stages in the process of acquiring an inheritance, which are as follows:
- Opening of the succession: This begins with the death of the person or the declaration of death. This stage starts the inheritance process and ensures that all assets and rights of the deceased are identified and managed correctly.
- Inheritance vocation: This is the calling of potential heirs. At this stage, it identifies who is entitled to inherit, as set out in the will or, in its absence, according to the laws of intestate succession.
- Delation: This is the specific call to specific heirs or legatees. It indicates who should receive the inheritance and in what proportion. This stage is essential to clarify the distribution of assets and to avoid misunderstandings among the heirs.
- Inheritance intestacy: This is the stage in which the heirs have not yet accepted the inheritance. It is essential to manage this stage properly to avoid tax and legal problems.
- Acceptance or renunciation: The heir expresses his or her will to accept or not the inheritance. At this stage, the heir can choose between several alternatives. In order to select the correct one, he/she must analyse the obligations and debts derived from the inheritance. The options are as follows:
- Accept pure and simple: In this case, he/she assumes the rights and debts of the deceased.
- Accept with benefit of inventory: The heir accepts the assets of the inheritance, but does not respond with his or her own assets for the debts of the deceased, but with the inherited assets. This option is recommended if there are doubts about the existence of debts.
- Renunciation of the inheritance: The heir decides not to accept the inheritance, for personal reasons or because he/she considers that the debts exceed the assets. The renunciation must be made before a notary, and in case of renunciation, the inheritance passes to the next heirs.
Why is it important to have an experienced inheritance lawyer? Managing an inheritance can be complicated and having a lawyer who is an expert in national and international inheritance law can ensure that you get your inheritance as soon as possible, that there are no conflicts between heirs and that the law is complied with. An inheritance lawyer can help interpret and validate the will and take the necessary steps to receive the inheritance and pay the taxes (inheritance tax and capital gains tax).
At GPASOC, we have a team of professionals specialized in succession law who can advise you in managing inheritances to facilitate the process. Contact us, and we will help you.