Block I. Article I.
Legal Foundations of Succession Law in Spain
The Royal Decree of July 24, 1889 and the Civil Code
Spanish succession law finds its principal regulation in the Royal Decree of July 24, 1889 by which the Civil Code is published, specifically from article 657 onwards. This legislation, in force for more than a century, establishes the fundamental principles that govern successions in Spain.
The Civil Code dedicates its Book III, Title III, to successions, developing from general provisions to the most specific aspects of hereditary transmission. This regulation remains updated through various reforms that have adapted the legislation to contemporary social needs.
Current Legal Framework in 2025
In 2025, Spanish succession law continues to be governed by these fundamental principles, although with important regional tax developments that have modified the tax landscape of inheritances. The autonomous communities have introduced significant bonuses in the Inheritance Tax, some reaching 99% for direct family members.
What is an Inheritance According to Article 659 of the Civil Code?
Legal Definition of Inheritance
Article 659 of the Civil Code establishes clearly and precisely that “inheritance comprises all the goods, rights and obligations of a person, which do not become extinct upon his death.” This definition marks the universal character of inheritance, distinguishing it from other forms of patrimonial transmission.
Inheritance constitutes, therefore, a juridical universality that encompasses the totality of the decedent’s patrimony, both in its active and passive aspects. This universal conception implies that the heir does not acquire specific goods, but rather subrogate himself in the global juridical position of the deceased.
Elements Comprised in Inheritance
Transmissible Goods and Rights
Inheritance includes all movable and immovable goods of the decedent, from a dwelling to bank accounts, shares, credit rights and intellectual properties. It also comprises real rights, such as usufructs or easements, provided they do not become extinct with the death of the holder.
Excluded from inheritance are personal rights, such as the right to honor, privacy or personal image, which become extinct with the death of their holder. Likewise, certain labor or professional rights that require specific personal qualities are not transmitted hereditarily.
Heritable Obligations
A fundamental aspect that surprises many heirs is that debts are also inherited. Article 659 is categorical in including the decedent’s obligations in the hereditary mass, which means that heirs must respond for debts contracted by the deceased.
This patrimonial responsibility extends beyond inherited goods, reaching the personal patrimony of the heir, unless he accepts the inheritance with benefit of inventory. This characteristic makes the decision to accept or repudiate an inheritance crucial when there are doubts about the balance between assets and liabilities.
Fundamental Difference Between Heir and Legatee (Article 660)
The Heir: Universal Title Successor
Article 660 of the Civil Code establishes that “he who succeeds by universal title is called heir.” This universal succession means that the heir occupies the same juridical position that the decedent had with respect to all his patrimony.
The heir integrally subrogates himself in the juridical relations of the deceased, acquiring an abstract right that must subsequently be made concrete through hereditary partition. This subrogation operates automatically from the moment of death, although it requires subsequent acceptance to be consolidated.
The Legatee: Particular Title Successor
On the contrary, the legatee succeeds by particular title, acquiring only specific and determined goods, rights or values. The legatee does not respond for the general liabilities of the inheritance, but only for the charges that the testator has expressly imposed upon him.
Responsibilities of Each Figure
This distinction has transcendental juridical consequences. While the heir responds unlimitedly for all debts of the decedent (except acceptance with benefit of inventory), the legatee only assumes obligations specifically linked to his legacy.
Differentiating Juridical Effects
The heir needs to formally accept the inheritance to acquire rights, while the legatee automatically acquires ownership of the bequeathed good from the death, without prejudice to his right to repudiate it. Additionally, the heir has right to fruits from acceptance, while the legatee has them from the moment of the decedent’s death.
Moment of Transmission of Succession Rights (Article 657)
The “Ipso Iure” Transmission from Death
Article 657 of the Civil Code proclaims a fundamental principle: “rights to the succession of a person are transmitted from the moment of his death.” This norm establishes that hereditary transmission operates automatically by the mere fact of death.
This instantaneous transmission prevents the existence of patrimonies without holder, guaranteeing the continuity of juridical relations. From the moment of death, heirs have a right to inheritance, although this must be subsequently accepted to be definitively consolidated.
Importance of the Exact Moment of Death
Determining the precise moment of death can be crucial in cases of multiple deaths or when there are doubts about survival. The law establishes specific rules for these situations, such as the presumption of commorientes when the order of deaths cannot be determined.
Practical Daily Cases of Succession Law
Inheritance Without Testament
When a person dies without granting testament, intestate or legitimate succession operates, regulated by articles 912 and following of the Civil Code. In these cases, the law establishes a succession order that privileges the closest family members: descendants, ascendants, spouse, siblings and, ultimately, the State.
A typical case would be the death of a married person with two children, without testament. In this situation, the children would inherit two-thirds of the inheritance in bare ownership, while the widowed spouse would have right to usufruct of one-third. This legal distribution may not coincide with the deceased’s wishes, evidencing the importance of granting testament.
Inheritance With Testament
Testament allows the decedent to distribute his patrimony according to his will, but always respecting legitimate portions. A common example is the testator who wants to favor one of his children: he can use the third of improvement for this purpose, but cannot completely deprive the others of their strict legitimate portion.
Habitual Conflicts Between Siblings
Conflicts between siblings usually arise from interpretation of the testament or management of indivisible goods. A frequent case is inheritance of the family dwelling: several siblings inherit it in common, but one lives in it and the others want to sell it. These conflicts require negotiated solutions or, ultimately, judicial ones.
Problems With Inherited Debts
A situation that generates serious problems is the late discovery of significant debts after accepting inheritance. For example, heirs who accept without knowing that the decedent guaranteed important loans. These cases evidence the importance of conducting a prior inventory and, if necessary, accepting with benefit of inventory.
Myths and Realities About Inheritances in Spain
“Everyone Inherits Equally”
This is one of the most widespread myths about Spanish inheritances. The reality is that the system of legitimate portions establishes different portions according to degree of kinship and allows the testator certain freedom of disposition.
In the presence of descendants, these have right to two-thirds of the inheritance: one-third as strict legitimate portion (which must be divided equally) and another third of improvement (which can be distributed freely among them). This means that a father can favor one of his children, but cannot completely disinherit any without justified cause.
“Debts Are Not Inherited”
This belief is absolutely false and can cause serious economic harm. As article 659 establishes, obligations form part of inheritance. Heirs respond for the decedent’s debts not only with inherited goods, but also with their personal patrimony.
The only way to limit this responsibility is to accept inheritance with benefit of inventory, a mechanism that allows the heir to respond only up to the value of inherited goods. This modality of acceptance is especially recommended when there are doubts about the patrimonial balance of the inheritance.
“Only Rich People Need to Make Testament”
This erroneous idea prevents many people from adequately planning their succession. In reality, any person with patrimony, however modest, benefits from granting testament. Testament allows clear expression of the decedent’s will, avoids family conflicts and optimizes distribution of goods.
The Truth About Freedom to Make Testament
In Spain, freedom to make testament is limited by the system of legitimate portions. The testator can only freely dispose of the third of free disposition, having to respect the legitimate portions of forced heirs. This limitation, which some consider restrictive, seeks to protect the decedent’s family.
Practical Aspects of the Succession Process
Acceptance and Repudiation of Inheritance
Acceptance of inheritance is a voluntary and irrevocable act by which the heir manifests his will to succeed the decedent. It can be express (through formal declaration) or tacit (performing acts that only correspond to the heir).
Repudiation, on the contrary, is the renunciation of hereditary rights. This decision can be motivated by the existence of more debts than goods, family reasons or tax planning strategies. It is important to note that one cannot partially accept an inheritance: it is accepted or repudiated in its totality.
The Benefit of Inventory
Acceptance with benefit of inventory constitutes a special modality that allows the heir to limit his responsibility for hereditary debts. Through this mechanism, the heir only responds up to the value of inherited goods, maintaining his personal patrimony separate from the hereditary one.
This procedure requires formation of a formal inventory of all goods and debts of the inheritance, under judicial or notarial supervision. Although it involves greater procedural complexity, it provides invaluable patrimonial protection when there are doubts about the solvency of the inheritance.
Conclusion
Spanish succession law, based on articles 657 and following of the Civil Code, establishes a coherent and complete system for hereditary transmission. The legal definition of inheritance as universality of goods, rights and obligations (article 659), the distinction between heirs and legatees (article 660), and automatic transmission from the moment of death (article 657) constitute the pillars upon which the entire succession system is built.
Understanding these fundamental concepts is essential for any citizen, since we will all be involved in succession processes throughout our lives. The demystification of erroneous beliefs and knowledge of protection mechanisms, such as benefit of inventory, allow making informed decisions that protect both family interests and personal patrimony.
In 2025, with new regional tax bonuses and constant evolution of jurisprudence, staying informed about these basic aspects of succession law becomes a practical necessity that can avoid family conflicts and optimize patrimonial transmission.
Frequently Asked Questions (FAQs)
1. From when exactly are hereditary rights transmitted?
According to article 657 of the Civil Code, succession rights are transmitted from the exact moment of the decedent’s death. It is not necessary to wait for formal acceptance of inheritance, although this is necessary to definitively consolidate the heir’s rights.
2. Can an heir reject only debts and keep the goods?
It is not possible to partially accept an inheritance. The heir must accept or repudiate the totality of the inheritance, including both goods and debts. The only way to limit responsibility for debts is to accept with benefit of inventory.
3. What is the main practical difference between being heir or legatee?
The fundamental difference lies in responsibility: the heir responds for all debts of the decedent with his personal patrimony, while the legatee only assumes charges specifically linked to his legacy. Additionally, the heir succeeds in the global juridical position of the deceased, while the legatee only acquires specific goods.
4. Can a child be completely disinherited in Spain?
In Spain there exists a system of legitimate portions that protects forced heirs. A child can only be disinherited for very specific causes established in law (such as serious mistreatment, crimes against the testator, etc.) and must be adequately justified in the testament.
5. What happens if someone dies without testament and without known family members?
In case of no heirs existing up to the fourth degree of kinship, the State inherits all goods. However, this inheritance always occurs with benefit of inventory, that is, the State does not assume responsibility for debts that exceed the value of inherited goods.
Next Article. Block I. Article II.