How inheritance is distributed to beneficiaries in Spain

I would like to share with you the importance of a subject that is increasingly demanded by clients who come to the office, the rights of forced heirs or legitimated heirs.

The place where we live, and die, has a significant impact on inheritance matters, so depending on the place of residence the beneficiaries will be entitled to a different part of the estate.

The place of residence is determined by the civil domicile of the persons at the time of death. For this reason, the beneficiaries and the amount to be received as legitimate is different depending on the place of death of the deceased.

First of all, it is necessary to remember what the legitimate share is, which is that portion of the inheritance that the testator cannot freely dispose of because the law has reserved it for certain heirs, called forced heirs (article 806 of the Civil Code).  

How the legitimate share is distributed in the different territories

The legitimate beneficiaries and the amount of the legitimate share are different depending on whether the deceased has died in the foral territories or in the common territory: 

1. Common Law Territory:

1. Descendants. - They are entitled to 2/3 of the inheritance distributed as follows:
   • One-third of the strict legitimate to be distributed among the number of siblings. 
   • A third of improvement, in which the deceased may decide to give that portion to one of the forced heirs.
     
      
2. Ascendants. - They are entitled to half (1/2) of the inheritance if there are no descendants or widowed spouse.

   If the widowed spouse and the widower concur, they are entitled to one third (1/3) of the same.

3. Spouse. - Depends on whether he/she is with ascendants or descendants:
   • If he/she has children or descendants, he/she has the usufruct of one third (1/3) of the inheritance.
   • If you concur with parents or ascendants, you are entitled to the usufruct of half (1/2) of the inheritance.
   • If he has neither ascendants nor descendants, he has the usufruct of two thirds (2/3) of the inheritance.

2. Foral Territories:

a) Catalonia:

In Catalonia, the widowed spouse does not have the consideration of legitimate although he/she acquires some additional rights.

1. Descendants. - They are entitled to one fourth (1/4) of the inheritance to be distributed among the number of children.
2. Ascendants. - Only the parents have the right to one fourth (1/4) of the inheritance if there are no descendants.
3. Spouse. - He/she is entitled to the so-called fourth estate (1/4 part of the inheritance) if he/she can no longer maintain the same standard of living he/she had during the life of the deceased (proof must be provided).

b) Balearic Islands:

Depending on the islands, the amount attributed varies:

• Mallorca and Menorca:

1. Descendants:

   They are entitled to one third (1/3) of the inheritance if there are four or fewer siblings.

   They are entitled to half (1/2) of the inheritance if there are five or more siblings.

2. Ascendants. - They are entitled to one fourth (1/4) of the inheritance (parents only).


3. Spouse. - You are entitled to:

   One half of the inheritance (1/2) in usufruct if you concur with descendants.

   Two thirds (2/3) of the inheritance in usufruct if it concurred with the parents. 

   In all other cases, he will have the universal usufruct of the inheritance.

• Ibiza and Formentera:

1. Descendants:

   They are entitled to one third (1/3) of the inheritance if there are four or fewer siblings.

   They are entitled to half (1/2) of the inheritance if there are five or more siblings. 

2. Ascendants. - They are entitled to one half (1/2) of the inheritance (parents only) unless they concur with the widowed spouse, who will then be entitled to one third (1/3) of the inheritance.


3. Spouse. - He/she has no legitimacy rights.

c) Aragon:

1. Descendants. - They are entitled to one-half (1/2) of the inheritance to be freely distributed in favor of any of them if so determined by the deceased.
2. Ascendants. - They do not have legitimacy rights. 
3. Spouse. - Has the right to the universal usufruct of the inheritance.

d) Basque Country: