Mariscal Abogados

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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Types of Wills in Spain: Common or Special

A will is a legal act in which the deceased or testator disposes of his or her property, rights, and obligations. According to the State, the modalities of wills may vary. In Spain, the Spanish Civil Code regulates wills, which creates differences between the common and special wills.

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Sarah Rowlands, May – July 2014

I was an intern at Mariscal Abogados from May- July 2014. As a language student, I wanted to improve my language skills and also explore the possibility of studying law …

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The Inheritance Rights of the Widows in Spain

To ascertain the share of the inheritance allocated to the surviving spouse, it is crucial to establish the marital status at the time of the deceased’s death and whether it aligns with the inheritance rights of descendants or ancestors.

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