The rights of the surviving spouse are governed by Spanish civil law and must be analysed in light of the matrimonial regime and any testamentary provisions.
Where descendants exist, the surviving spouse generally benefits from a right of usufruct.
The civil rights recognised do not exempt the surviving spouse from the tax obligations applicable in Spain.
The tax residence certificate is the official document used to certify that a person is regarded as tax resident in Spain for a given period.
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When a French national dies leaving real estate, heirs or economic interests in Spain, the succession necessarily involves specific procedures with the Spanish authorities.
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Where a couple is married under a community property regime, the classification of an asset as separate or community property may have significant consequences, in particular in the event of succession, separation or patrimonial disputes.
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SENAKPON GBASSI is Responsible for the processing of the user’s personal details and informs you that said details shall be processed in accordance with the provisions of Regulation (EU) 2016/679, of 27 April (GDPR), and Organic Law 3/2018, of 5 December (LOPDGDD). Therefore, the following processing information is provided: Purposes and legitimisation of the processing: to maintain a business relationship (by legitimate interest of the person responsible, art. 6.1.f GDPR) and the sending of product or service communications (by consent of the interested party, art. 6.1.a GDPR). Criteria for data retention: they shall be retained for a period no longer than necessary to keep the end of the processing or while there are legal prescriptions that establish their custody and when it is no longer necessary for this, they shall be deleted with the appropriate security measures to guarantee the anonymisation of data or their full destruction. Data communication: data shall not be communicated to third parties, unless there is a legal obligation to do so. Rights the user is entitled to: right to withdraw consent at any time. The right of access, rectification, portability and deletion of your details, and of limitation and opposition to their processing. The right to file a claim before the Control Authority (www.aepd.es) if you consider the processing is not in keeping with the regulations in force. Contact details to exercise your rights: alicante@gbassi.es.
