In the context of inheritance and succession, the legitimate share is one of the most relevant concepts.
It refers to the right of certain persons to receive part of the inheritance of the deceased.
These people are the legitimarios, and their rights in most of the autonomous communities are governed by the provisions of the Civil Code.
However, in Catalonia we have a different regulation, coming from the Catalan Civil Code (CCCat).
For this reason, it is convenient to know the basic ideas and concepts about the functioning of the legitimate rights in Catalonia, and its differences with the rest of Spain.
Legitimaries according to the Catalan legislation
According to the autonomous laws, in Catalonia, the following persons have the title of legitimated beneficiaries:
- The children of the deceased and their descendants: they are the ones who have the right to inherit in the first place.
In case any of them has died before the testator, or is disinherited, the right will pass to his descendants. - The ascendants: if there are no children or grandchildren, the beneficiaries become the parents or, failing that, the grandparents of the deceased.
What proportion of the inheritance corresponds to the legitimatists?
In any circumstance, the legitimate share has a specific value with respect to the total inheritance.
A quarter of the total value of the inheritance corresponds to the legitimates, with the following particularities:
- Outstanding debts and expenses related to the last illness and burial must be subtracted.
- All donations made by the deceased in the last 10 years must be added together.
The resulting amount will be distributed among all the beneficiaries.
Specifically, it is important to be clear about the question of donations.
Thus, for example, the donations that the deceased has made to his children, so that they can buy their first home or start a business, will be added to the legitimate will.
Unless, of course, the deceased provides otherwise in his will.
The limits of the legitimate share in Catalonia
A key issue in relation to inheritances in inheritance in Catalonia has to do with the assets of the deceased.
And it is that the legitimaries are entitled to receive an amount of money, but not specific assets.
We are, therefore, in front of a way to defend the testator’s capacity to dispose of his assets in the inheritance regardless of who the legitimated beneficiaries are.
In this sense, the delivery of the legitimate share to the legitimated beneficiaries can be done in two very different ways:
- Assigning them assets equivalent to the value of the inheritance that corresponds to them.
- Disposing of the assets and proportionally distributing the amounts obtained.
As for the possibility of renouncing the legitimate share in Catalonia, it exists.
Whoever wishes to exercise this right will have to show his will expressly.
