The succession or inheritance is the law governing the fate of entitlements and legal relations which form part of the assets and liabilities of a person after his death (mortis causa). In other words, in succession generally one or several persons (heirs, legatees) come into the place of another who has died, taking his place.

Definitively, knowing the problem and knowledgeable about this situation, we can offer advice on everything related to this matter. Being aware that the death of a person means an event sometimes very hard to assimilate, we help you overcome at least the legal burden that it implies. To do this, our team tackles the delicate ground of inheritance from a conciliatory aspect of the different positions that may arise among those called to inherit, mediating between them with the aim of reaching an agreement that will satisfy all parties.

In the acquisition mortis-cause they are required to pay the inheritance tax, by way of taxpayer, the beneficiaries (those receiving the inheritance) and can become bound to the Spanish Treasury, either from personal obligation or real obligation.

Non-residents who purchase goods and rights by inheritance, legacy or any other form of succession, which are located, they may be exercised or be fulfilled in Spanish territory and to those receiving amounts resulting from insurance contracts about life when the contract has been made with insurance companies or Spanish has been held in Spain with foreign entities operating therein, are required on Inheritance Tax by royal obligation.

The competent authority to settle the inheritance tax of non resident is the state and the applicable law is the state, unlike residents, in which case the competent authority is the Autonomous Community where the deceased had his habitual residence and the applicable regulations of the Community, if the latter has exercised its powers.

Advice on the necessary requirements for handling the distribution, liquidation and change in ownership of assets, especially because there are certain tax benefits and double taxation that can benefit the non-resident who receives the inheritance, meaning lower taxes, and ultimately depending on your personal circumstances and treaties that Spain has with the country of residence of the non resident.

A will is a document that reflects an individual person or persons transmit his assets after death. Therefore, it is an act in which the patrimonial will of a person is attested.

It is a very important act to perform because unfortunately no one knows the time of his order in this life, and so it is advisable to leave reflected hereditary provisions to avoid creating misunderstanding and subsequent conflicts. When a person dies without leaving a will it will pass to regulate the distribution of your estate by the regional or state laws.

The Spanish legislation requires meeting a series of conditions or elements to understand that a will is valid in the sense that effects arising against anyone. The principal testamentary modalities regulated in the Spanish Civil Code are:

  • The open will: is one in which the testator manifested in the presence of the Notary authorizing or in case of witnesses, the contents of his will. .
  • The holographic will: Is the one handwritten by the testator himself, and which must necessarily has to include the place and the date of grant (year, month and day) and signature, and should also be subjected to adveración and logging in court.
  • The closed testament: Is one whose main characteristic is that the testator, without disclosing the contents of the will, declares that it is in the statement that gives people which are to authorise.