Successions

Since January 1, 2022, an important novelty has been in force in tax matters that affects inheritance and donations in Catalonia, among other taxes related to the transfer of real estate. This is the new reference value of Cadastre in Catalonia, which determines the taxable base of taxes related to the transfer of real estate […]

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