Mariscal Abogados

What is the Declaration of Heirs in Spain?

When a person in Spain dies without drawing up a will, the heirs are determined based on a declaration of heirs, which can be made before a notary when the stated heirs are ancestors, descendants or a spouse, or before a judge in the remaining cases.

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Can a child be disinherited in Spain?

In Spain, it is particularly difficult to disinherit a child because the Spanish Law on Inheritance obliges estates to be divided into three parts. Two thirds belong to the heirs: one third of which would correspond exclusively to the compulsory heirs —in Spanish, this part is called legítima (legitimate); the other third is aimed to improve any of the heirs’ portion as the testator wishes.

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The Value of E-mail as Evidence in Spain

Electronic mail has become an indispensable tool in Spain for the exchange of information in our daily lives, both personally and professionally. It is expected to gain legal significance as the Civil Procedure already recognizes its validity of electronic evidence at trial in Spain.

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The Inheritance and Donation Tax in Catalonia, Spain

The inheritance and donation tax in Catalonia has modified many of the quantitative elements of the tax in order to make it more effective e.g. an escalation for bonuses are introduced. However, its application of bonuses implies a substantial reduction of other bonuses provided in the tax. Nonethless, this new scenario highlights the necessity to review alternatives for better and efficient taxation.

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