Practical articles for legal professionals on the inventory, division and adjudication of movable property in judicial partition proceedings.
Explore the procedure for declaring heirs ab intestato in Spain, addressing both notarial competence and contentious proceedings.
FeaturedWe explore the mechanism of Art. 841 CC for paying the legítima in cash, covering key normative, practical, and jurisprudential aspects.
We explore how EU Regulation 2015/848 on insolvency coordinates with EU Regulation 650/2012 on succession, addressing practical and regulatory challenges.
We explore the heir's liability for the debts of the deceased, from pure and simple acceptance to the benefit of inventory and separation of estates.
We explore the advance directive in Spain, its regional regulation, requirements and effectiveness, and its relationship with other instruments such as the estate will.
We explore the essential procedures for the registration of inherited assets in Spain, highlighting practical and contentious aspects.
Discover how a proactive approach to succession planning can prevent family conflicts and optimize asset management.
We analyze the collation of donations in inheritance partitioning, a crucial topic in Spanish succession law that can raise multiple practical controversies.
We explore the right of transmission under art. 1006 CC and its interaction with recent Supreme Court jurisprudence, addressing its practical implications and differences with the right of representation.
We explore the proposed reforms in the Spanish Civil Code regarding succession and their alignment with European trends, addressing aspects such as forced heirs, digital inheritances, and the simplification of intestate succession.
We explore the differences in succession law of Mallorca, Menorca, Ibiza, and Formentera, including the fourth falcidia and the pact of definition.
We explore the succession regime of the Basque Country post-Law 5/2015, addressing foral communication, trunk principle, universal usufruct, and joint wills.
We explore the causes for challenging the inheritance partition in Spain, such as injury exceeding one-fourth and breach of will, including relevant deadlines and jurisprudence.
We explore the role of the executor and the partition accountant in Spanish succession law, highlighting their appointments, powers, and responsibilities.
We explore the complexity of partition operations, from inventory to compensations, through the lens of the Civil Code and recent jurisprudence.
Discover how digital assets are managed in inheritances: from online accounts to cryptocurrencies, within a Spanish regulatory framework still evolving.
We explore the open notarial will in Spain, focusing on its granting, testamentary capacity, and causes of nullity, with references to recent case law.
We explore the evolution of municipal capital gains tax in inheritances following key rulings from the Constitutional Court and recent regulatory reforms.
We explore the European Succession Certificate and its impact on cross-border inheritance management under EU Regulation 650/2012, focusing on notarial practice in Spain.
Explore the Navarrese succession system under the Fuero Nuevo, highlighting its freedom to test, the contractual institution of heir, and the joint will, comparing it with the Castilian and Catalan systems.
We explore the procedure for accepting inheritance with benefit of inventory, its deadlines, effects on the heir's liability, and the differences with the pending inheritance.
We delve into the implications of renouncing inheritance within the context of Spanish succession law, analyzing types, effects, and the phenomenon of accretion.
We explore the characteristic institutions of Galician civil law, such as the improvement of cultivation and possession, exclusion, improvement agreements, and the universal usufruct of the spouse, in light of the 2021 reform.
We explore the Inheritance and Gift Tax, addressing its taxable event, taxpayers, and tax bases, along with the most relevant regional reductions and bonuses.
We explore the fiducia succession in Aragon and the joint will, highlighting its peculiarities compared to the Castilian system and the implications of the breakdown of cohabitation.
We explore the particularities of Catalan inheritance law according to Book IV of the CCCat, contrasting it with common law, and addressing practical and litigious issues.
We explore the order of calls in Spanish intestate succession, the position of the surviving spouse, and the differences with regional systems.
We explore the legítima in Spanish succession law, addressing its amount, calculation of the estate, and the cautela socini with practical examples.
A practical guide for lawyers on will drafting: key clauses and errors to avoid to prevent succession disputes.
We explore the complex regime of the inheritance community, focusing on administration, co-heirs' rights, and mechanisms to enforce partition.
We explore the challenge of wills based on incapacity, addressing the presumption of capacity by the notary, the burden of proof, and the treatment of dementias such as Alzheimer's in the jurisprudence of the Supreme Court.
We explore how AI is transforming succession practice, from automation to compliance risks, within an evolving regulatory context.
We analyze the impact of the reform of Article 10 of the Mortgage Law and the new regulation of the cadastral reference value in the transmission of inherited assets, addressing the Catastro-Registro coordination and practical aspects in adjudication deeds.
We explore the regime of declaration of absence and presumed death in Spanish succession law, analyzing its effects and the differentiated treatment in regional legal systems.
We explore the complexity of legacies in Spanish succession law, covering their classification and acquisition, as well as the practical controversies faced by notaries.
We explore the tax liability of heirs according to art. 39 LGT, including strategies such as acceptance with benefit of inventory.
We explore the action for the claim of inheritance, its active legitimacy, restitution effects, and its relationship with the reivindicatory action, with references to recent case law from the Supreme Court.
We analyze the differences between mortis causa and inter vivos donations, their legal qualification and taxation, as well as common issues in notarial practice.
We analyze the appointed partition accountant following the reform of Law 15/2015, its notarial appointment, competencies, and differences with the testamentary accountant.
We explore how to manage cryptocurrencies and NFTs in inheritances, from their location and valuation to the applicable taxation in 2025, addressing risks and practical recommendations.
We explore the process of settling the community property regime in the context of succession, analyzing its interaction with the estate and practical challenges.
We explore the fiduciary substitution in the Spanish Civil Code, its limits, variants, and practical applications, including inheritances involving minors and business continuity.
We analyze the mortis causa transmission of shares in limited companies, focusing on statutory restrictions and heir rights according to Article 110 LSC.
We explore how regional bonuses in the Inheritance and Gift Tax (ISD) can influence estate planning, comparing communities with reduced rates and strategies to optimize tax residence.
We explore the marital quarter of the Fuero Nuevo of Navarre, its practical implications, and how it compares to the usufruct share of the Civil Code, with special attention to recent case law.
We explore mediation as an effective tool for resolving inheritance conflicts. We analyze its legal framework, advantages, and the role of the specialized mediator.
We explore the holographic will in the Spanish Civil Code, addressing its formal requirements, the protocolization process, and the most common conflicts. We also compare with regional laws and analyze recent jurisprudential cases.
We explore the process of tax regularization of undeclared inheritances in Spain, analyzing the statute of limitations for ISD, penalties, and possibilities for agreements with the AEAT.
We explore the Balearic legitimatory system, including island differences, the fourth falcidia, Guasp caution, and definition agreements, with key jurisprudential references.
Discover how the General Registry of Last Wills operates in Spain and its role in estate management, including coordination with European and insurance registries.
We explore the process of judicial partition of inheritances in Spain, from the claim to the execution of the order, focusing on strategies and recent jurisprudence.
We explore the family protocol as an instrument to prevent succession conflicts in family businesses, its legal value, and coordination with other documents.
We explore how technology transforms inheritance management, from digital platforms and electronic signatures to cybersecurity and GDPR challenges.
We explore the action for reduction of unlawful donations, from the computation of the legitime to its effects on third parties, with an analysis of recent jurisprudence.
We explore the notarial domain file for the registration and resumption of interrupted succession in inheritances, addressing documentation, deadlines, and cadastral coordination.
Explores how EU Regulation 650/2012 impacts Spanish notarial practice in cross-border inheritances, addressing applicable law, jurisdiction, and recognition of foreign succession acts.
We analyze the usufruct of the surviving spouse in common and regional law, including shares, commutation, and liquidation. Recommendations for efficient management.
We explore how the judicial modification of capacity and curatorship, following Law 8/2021, influences the granting of wills: natural capacity, the role of the notary, and preventive powers.
Explores the criteria for valuing assets in inheritances from a fiscal and civil perspective, addressing differences and strategies to minimize discrepancies.
Explore how life insurance can optimize estate planning in Spain, differentiating between insured capital and inheritance, and how to manage its taxation.
We explore the complex world of succession pacts in Catalan civil law, covering types of inheritances, the definition pact, and its comparison with other regional laws.
We analyze disinheritance in the Spanish Civil Code, its enumerated causes, formal requirements, and the role of reconciliation, with references to Supreme Court jurisprudence.
We explore the mechanism of Article 841 of the Civil Code, which allows for the payment of the legítima in cash, covering its requirements, the five-year deadline, notarization, and relevant case law.
Explores the regulatory and practical complexities that arise when the deceased has open insolvency proceedings, under the framework of EU Regulation 2015/848 and EU Regulation 650/2012.
We explore how heirs face the debts of the deceased, distinguishing between ultra vires and intra vires liability, and the role of the benefit of inventory and the separation of estates.
The advance healthcare directive is a crucial tool for advance decision-making planning. We explore its regulation, effectiveness, and relationship with other legal documents in the Spanish succession context.
The mortis causa transmission of family businesses in Spain presents challenges and opportunities. We analyze the impact of family protocols and the tax advantages of ISD.
We explore the process of registering inherited assets in Spain, from the deed of acceptance to the particularities of the dormant inheritance.
Explore best practices in succession planning, such as wills, life insurance, and donations with reserved usufruct, to minimize future conflicts.
Explores the collation of donations in the partition of inheritances in Spain, analyzing obligations, dispensations, and differences with the imputation of improvements according to the Civil Code.
Durante décadas el 3 % del caudal relicto se aplicaba de forma automática. La STS de marzo de 2020 cambió la carga de la prueba: la Administración debe acreditar que el ajuar real alcanza ese valor cuando el contribuyente lo impugna fundadamente.
We explore the right of transmission under Art. 1006 CC, its jurisprudential interpretation, and its differentiation from the right of representation, which is key for succession processes.
We explore the reform projects of succession law in Spain, such as the reduction of forced heirship and the recognition of digital inheritances, comparing them with European trends.
Explore the peculiarities of succession law in the Balearic Islands, highlighting key differences between Mallorca, Menorca, and Ibiza, such as the cuarta falcidia and the pacto de definición.
Explore the procedure for declaring heirs ab intestato in Spain, from notarial competence to contentious proceedings, and its practical implications.
La STJUE C-127/12 obligó a España a reformar su sistema del Impuesto sobre Sucesiones en 2014. Una década después, la discriminación fiscal de herederos no residentes no ha desaparecido: siguen activos los conflictos para ciudadanos extracomunitarios y herencias con bienes financieros.
La reducción del 95 % en la base imponible del ISD para la transmisión mortis causa de empresas familiares es uno de los incentivos fiscales más importantes del ordenamiento español y también uno de los más litigiosos. Este análisis examina los puntos de mayor conflicto: el requisito de actividad, los holdings, el directivo jubilado y el plazo de mantenimiento.
El ISD debe liquidarse en seis meses desde el fallecimiento. Guía completa sobre base imponible, reducciones autonómicas, prórroga y coordinación con la partición.
De la partición amistosa al procedimiento judicial: qué papel tiene el contador-partidor, qué es el cuaderno particional y cómo se adjudican los bienes.
Cómo determinar la ley aplicable y la jurisdicción competente cuando el causante o los bienes se reparten entre varios Estados miembros.
El inventario fija el caudal relicto sobre el que se calculan legítimas, legados y cuotas hereditarias. Qué debe incluir, quién puede impugnarlo y cómo se integra en el cuaderno particional.
La filiación —matrimonial, no matrimonial o adoptiva— determina quiénes son herederos forzosos y con qué cuota participan en la herencia. Claves para entender sus efectos sucesorios.
Qué tratar, durante cuánto tiempo y bajo qué base jurídica al gestionar datos personales de las partes y de los bienes inventariados.
Cuando los legados impuestos sobre una herencia agotan su valor, el heredero puede retener la cuarta falcidia: la cuarta parte neta del caudal que la ley le garantiza como mínimo.
Cómo encaja la Directiva 2008/52/CE en una partición con varios Estados miembros y cuándo conviene mediar antes de litigar.
El pacto sucesorio permite acordar en vida cómo se distribuirá la herencia. Disponible en Cataluña, Aragón, Navarra y otras comunidades con derecho civil propio, es la herramienta más potente de planificación sucesoria.
El Reglamento UE 650/2012 permite al causante elegir en testamento la ley de su nacionalidad para regir toda su sucesión. Cómo redactar la cláusula y qué efectos produce.
Criterios para decidir cuándo es imprescindible un perito independiente, qué metodologías usar y cómo integrar su informe en el expediente.
La ley presume que el ajuar del hogar equivale al 3 % del caudal hereditario a efectos del ISD. Cómo se valora, qué bienes quedan excluidos y cómo se reparte de forma equitativa.
Formatos, firmas y estrategia de preservación para que un acta firmada hoy siga siendo verificable dentro de veinte años.
El legado permite transmitir bienes o derechos concretos a personas determinadas sin hacerlas partícipes de la herencia universal. Claves sobre su régimen jurídico y su tributación.
La legítima es la parte del caudal hereditario que la ley reserva a determinados familiares y que no puede eliminarse por testamento, salvo causa de desheredación legalmente reconocida.
Cómo funciona un sorteo criptográficamente verificable, qué lo diferencia de un sorteo manual y por qué es la forma más segura de fijar el orden de elección en una partición.
Del testamento notarial abierto al ológrafo: requisitos formales, revocabilidad y consecuencias prácticas para la planificación sucesoria de cualquier patrimonio.
Por qué un log de auditoría con hashes encadenados convierte cualquier alteración posterior del histórico en una inconsistencia matemáticamente detectable.
Guía práctica para abogados y herederos: qué hacer desde el fallecimiento hasta la adjudicación de bienes, y en qué orden para no perder plazos fiscales.
Estructura, contenido mínimo y errores frecuentes en el documento que cierra el reparto y sirve como base para registros e inscripciones posteriores.
Visión panorámica del recorrido completo de una partición: inventario, valoración, captura de preferencias, sorteo y adjudicación.
Mecanismo, garantías y alternativas a la subasta cuando uno o varios bienes no admiten división física ni adjudicación a parte única.
Funciones, herramientas y momentos críticos en los que la asistencia letrada marca la diferencia entre una partición fluida y una conflictiva.
Diez decisiones operativas que diferencian un inventario robusto de uno que generará problemas más adelante.