Jesús Gómez Taboada

Jesús Gómez Taboada Notario Barcelona - Derecho de Sucesiones, Inheritance Law - Dret de Successions

Inheritance law

Inheritance law encompasses all documents related to the transfer of assets, rights, and obligations of a person due to their death, including those containing the testamentary disposition of the future deceased, as well as those pertaining to the acceptance or, in some cases, the renunciation of the inheritance. Among them, we find the following:

Will. Through this legal document, the grantors select one or more heirs who will inherit their assets upon their death. They may also specify bequests, which are provisions for specific objects or assets in favor of one or more beneficiaries. A will is essentially revocable, meaning the testator can modify or replace it at any time with a new testamentary disposition.

Succession agreements. In these agreements, a person known as the disponent determines the distribution of their assets in favor of one or more individuals, who also participate in the formalization of the agreement. These agreements can pertain to the entire estate or specific assets. Unlike a will, a succession agreement can generally only be revoked or modified with the consent of the individuals involved.

Declaration of heirs. In cases where a person dies without leaving a will or succession agreement, it is necessary to establish the legal heirs. The notarial document that serves this purpose is the certificate of declaration of intestate heirs, which can be requested by a relative interested in the inheritance.

Acceptance of inheritance. This document contains the declaration of one or more individuals stating their acceptance of the inheritance to which they have been called, with or without a will. Generally, it includes the inventory of assets, as well as their distribution and allocation among the heirs.

Renunciation of inheritance. The grantors of this document declare their irrevocable decision to renounce the inheritance rights granted to them.

International successions. Inheritances with an international aspect (e.g., the deceased was not a national, assets are in another country, the applicable inheritance law is not Spanish, or the will was executed outside of Spain) may require the correct application of the relevant legal standards. In our notary’s office, we handle the preparation and drafting of documents related to these international successions, including private international law and comparative law (civil law of other countries).

European inheritance certificate. When a succession formalized in Spain needs to produce effects in other countries (e.g., registering real estate in favor of heirs, dealing with current accounts held by the deceased in foreign banks), the appropriate procedure within the European Union is the European inheritance certificate. This document can also be authorized in our offices.

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