This page brings together all the information and analysis articles published by the firm in order to clarify legal situations involving Spain. The content is intended to provide legal and practical guidance to individuals facing succession, tax or administrative issues in a Franco-Spanish context.
When a French national dies leaving real estate, heirs or economic interests in Spain, the succession necessarily involves specific procedures with the Spanish authorities.
Read more
French inheritance law has undergone significant change since the reform that entered into force in 2007.
Read more
Under French inheritance law, a legacy enables the testator to transfer all or part of their estate to one or more designated persons.
Read more
This article sets out the applicable rules from the perspective of taxation in France.
Read more
Where a minor child is entitled to an estate, they cannot personally exercise their inheritance option. French civil law entrusts this decision to the child’s legal representatives, while imposing strict rules designed to protect the minor’s assets.
Read more
Under French inheritance law, brothers and sisters are not systematically called to inherit. Their entitlement depends on the composition of the deceased’s family, the existence or absence of descendants and the presence of surviving parents.
Read more
A holographic will is a form of will widely used under French law. Although it is drawn up without the involvement of a notary, it must, before any execution, be deposited with a notary and be the subject of a specific official report.
Read more
Under French law, an heir is entitled to renounce an inheritance. Such renunciation is strictly governed by law, both as to its form and its legal effects. It allows the heir to avoid liability for the debts of the estate, but also results in the loss of all rights in the succession.
Read more
Spanish law provides a mechanism enabling an heir to be compelled to decide whether to accept or refuse an inheritance. This system, which was substantially reformed in 2015, is intended to prevent situations in which an inheritance is blocked by the inaction of an heir.
Read more
In a succession involving Spain, it is often necessary to verify whether the deceased made a will in Spain. The Spanish certificate of last wills makes it possible to obtain this information and, where applicable, to identify the notary before whom the will was executed.
Read more
Where an estate must be declared in Spain, the tax formalities are carried out using Form 650. This declaration is subject to a strict timetable, and its filing often determines the continuation of the procedure, in particular for releasing certain acts or formalities.
Read more
The affidavit of heirs makes it possible to formally establish the status of heir. In Spain, this formality exists, but its use and conditions differ from those applied in France.
Read more
French law provides a mechanism enabling an heir to be compelled to state his or her succession option. This system is intended to prevent prolonged inaction by an heir, which may block the settlement of the estate and create legal uncertainty for the other beneficiaries.
Read more
After the inheritance declaration has been filed and, where applicable, the tax paid, the tax authorities may issue a certificate confirming either payment or the absence of taxation. This document is often required for subsequent administrative or legal steps.
Read more
Where the deceased may have taken out a life insurance policy in Spain, the heirs may have an interest in verifying its existence in order to identify the relevant capital sums and their treatment separate from the ordinary estate. The Spanish life insurance certificate makes it possible to obtain this information.
Read more
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.
