We can assite you in hereditary matters and we take care of processing your inheritance as well as preparing your will.

How is the inheritance distributed?

Legally the inheritance is divided into 3 parts (or thirds): the third of the legitimate, the third of improvement, and the third of free disposal.
The third of the legitimate will be distributed equally among all the legitimate heirs
The third of improvement, as its name indicates, can be distributed at will among the legitimate heirs, to improve the inheritance of some or all of them.
The freely available third can be allocated to anyone. This part of the inheritance does not need to pass to the legitimate heirs.

Who and in what order will inherit?

It will be necessary to take into account whether or not there is a will. In the presence of a will, the provisions will be followed, always respecting the legitimate rights of the descendants.

If there is no will, they will inherit in this order: 1st) Children and grandchildren. 2nd) Parents and grandparents. 3rd) Spouse. 4th) Brothers and nephews. 5th) Uncles and other collateral relatives of the fourth degree. 6th) If there is no family member or will, the State would inherit in the last place.

Can an heir be disinherited?

Disinheriting someone is not as easy as in other laws. Disinheritance can only be made when there is one of the specific cases regulated in the Civil Code, such as denial of assistance, mistreatment, serious injuries, etc.
But even if these cases are not given, everything possible can be done to reduce to a minimum the inheritance that is going to befall that particular heir by playing with the third of improvement and that of free disposal and regulating it in the will.

Taxes to be paid in inheritance

The first thing to take into account is the 6-month period to settle the tax. This period may be extended to another 6 months (as long as it is requested within the first 5 months)

Kinship reduction:
€ 100,000 for descendants, ascendants, spouses, domestic partners, and adoptees. Plus another € 8,000 for each year below the age of 21 that the descendant has.

Reduction for the disabled:
€ 120,000 for a grade equal to or greater than 33%
€ 240,000 for a grade equal to or greater than 65%

Reduction for the acquisition of the principal’s residence:
95% of the value with a maximum of € 150,000, as long as it is maintained for 5 years.