Spanish society has undergone a profound transformation in recent years, generating new family structures that require specific and adapted succession planning. De facto couples, second marriages and blended families represent today everyday realities that present legal complexities non-existent in the traditional model. This practical guide offers the essential keys to protect family assets and guarantee the legal security of all members in these new configurations.
Succession Rights of De Facto Couples
De facto couples face an inheritance situation radically different from that of marriage. At the state level, the Civil Code does not recognize automatic succession rights for unmarried cohabitants, which means that without a will, the surviving member is completely unprotected in the event of the death of their partner.
Current Legal Framework in Spain
In the absence of a will, the de facto couple does not inherit absolutely nothing. The assets of the deceased pass directly to their children if they had any, to their parents if they are alive, or to other blood relatives following the order of intestate succession. This reality contrasts dramatically with marriage, where the surviving spouse is guaranteed a legitimate share in usufruct.
However, the legal framework varies significantly among autonomous communities. Catalonia, Galicia, Basque Country, Balearic Islands and Aragon have developed specific regulations that partially or fully equate the rights of registered de facto couples with those of marriage. In Catalonia, for example, the registered de facto couple has the right to universal usufruct of the inheritance, exactly like a spouse.
Importance of Official Registration
Registration in the corresponding autonomous registry is absolutely essential to access any succession rights in those communities that recognize them. This simple administrative procedure makes the difference between complete legal protection and total lack of protection for the surviving cohabitant.
Mandatory Will Planning
For de facto couples, the will is not optional, it is essential. Without this document, the surviving cohabitant will not inherit anything, regardless of the years of cohabitation shared or the assets built jointly. The will allows:
Expressly designate the cohabitant as heir, respecting the legitimacy of compulsory heirs if they exist (children or parents of the testator). If there are no compulsory heirs, the couple can be instituted as universal heir.
Establish specific legacies on concrete assets, such as the habitual residence, guaranteeing that the cohabitant can continue to reside in it.
Configure a life usufruct over all or part of the assets, allowing the survivor to enjoy the assets without being the owner, while ownership passes to other heirs.
Relevant Fiscal Aspects
The taxation of inheritances in de facto couples has experienced significant improvements in 2025. Several autonomous communities have fiscally equated registered de facto couples with marriages, applying them the same bonuses in the Inheritance and Gift Tax.
Galicia offers a reduction of 1,000,000 euros for registered de facto couples, Madrid applies a bonus of 99% on the tax debt, and Catalonia and other regions have implemented substantial improvements in 2025. However, these advantages only apply if the couple is properly registered.
Inheritances in Blended Families
Blended or assembled families, formed by spouses or cohabitants with children from previous relationships, present unique succession challenges that require specific planning. The coexistence of children from different marriages, stepchildren, and a new spouse generates complex situations that the law does not always contemplate adequately.
Legal Framework of Second Marriages
When a person contracts second marriage, the new spouse acquires automatic succession rights, while children of the first marriage maintain their status as compulsory heirs with the right to their legitimate share. This concurrence of rights can generate tensions if not properly planned.
Article 834 of the Civil Code establishes that the surviving spouse is entitled to usufruct of the third of improvement when concurrent with descendants. If concurrent with ascendants, usufruct reaches half of the inheritance, and in the absence of both, two-thirds. This right is independent of whether it is a first or second marriage.
Legal Position of Stepchildren
An essential aspect that generates numerous consultations: stepchildren have no automatic inheritance right over the assets of their stepfather or stepmother. The relationship by affinity does not generate succession rights in the Civil Code.
For a stepchild to inherit, there are only two legal avenues:
Legal adoption: The stepfather or stepmother formally adopts the stepchild, who then acquires all the rights of a biological child, including the legitimate share.
Express testamentary designation: The testator includes the stepchild in their will, using the third of free disposition. However, this does not confer the status of compulsory heir.
Equality Among Children from Different Marriages
All biological or adoptive children have exactly the same inheritance rights, regardless of whether they come from the first, second or third marriage. The Civil Code establishes no difference between children from different unions.
Each child is entitled to their proportional share of the strict legitimate share (one-third of the assets divided among all children). The testator cannot discriminate between children from different marriages in the strict legitimate share, although they can use the third of improvement to favor some over others.
Protection of Children from Previous Marriages
The cohabitation of children from previous relationships with a new spouse requires specific strategies of asset protection that avoid situations of deprivation or family conflicts following the death of the common parent.
Typical Conflicts in Blended Families
The most frequent conflicts arise when the surviving spouse of second marriage exercises their usufruct rights over assets that children of the first marriage consider their own of their deceased parent. This tension is particularly acute in relation to the habitual residence and family businesses.
Another problematic scenario occurs when the new spouse survives the testator and subsequently contracts new marriage or changes their will, potentially diverting family assets towards persons unrelated to the descendants of the first marriage.
Tools of Legal Protection
To safeguard the rights of children from the first marriage, Spanish law offers various mechanisms:
Limited life usufruct: Grant the new spouse usufruct of specific assets (such as the habitual residence) with clauses guaranteeing that bare ownership passes directly to the children.
Succession trust of Article 831 of the Civil Code: This exceptional mechanism allows the testator to delegate to the surviving spouse the faculty of distributing the inheritance among children of both marriages. It is especially useful in blended families, although its use is limited in practice.
Substitute trust: The testator institutes the new spouse as heir on the condition that, upon their death, the assets pass necessarily to the children of the first marriage. This mechanism prevents family assets from being diverted to third parties.
Improvement agreements: In communities with their own civil law that permit them, these agreements anticipate the succession distribution binding legally the will of the parties.
Widow’s Reservation in Second Marriages
Spanish legislation contemplates the obligation to reserve certain assets when the widow with children contracts new marriage. Article 1,349 of the Civil Code establishes that the widow who contracted second marriage must provide security of the assets received from the deceased spouse to ensure they ultimately reach the children of the first marriage.
This reservation implies that if the widow sells or donates assets inherited from the first marriage before contracting second marriage, they shall indemnify economically to the children of the first marriage for their value.
Succession Planning Adapted to New Realities
The complexity of new family structures demands proactive, detailed succession planning, updated periodically that balances the rights of all involved and minimizes future conflicts.
Essential Elements of the Will in Complex Families
An appropriate will for blended families must include:
Clear identification of all descendants: Expressly specify all children, from what unions they come, and if there are stepchildren that you wish to benefit.
Detailed distribution of the thirds: Explain how the third of strict legitimate share, that of improvement and that of free disposition are distributed among the different beneficiaries.
Clauses for protection of the spouse: Establish life usufruct over specific assets, guaranteeing the stability of the surviving spouse without prejudicing the legitimate share of the children.
Designation of counter-divider: Appointing a neutral professional to carry out the asset distribution can avoid conflicts among heirs from different family nuclei.
Clauses of temporary inalienability: Prevent certain assets (especially real property or business interests) from being sold during a determined period.
Donations During Life as Strategy
Anticipated donations constitute a powerful tool in planning complex families, although they must be used with caution. Donating during life permits visualizing the asset distribution and correcting it if it generates conflicts.
However, donations considered wasteful (that prejudice the legitimate share of compulsory heirs) can be challenged. It is fundamental to maintain a balance that respects the legitimacy rights of all children.
Fiscally, donations are taxed in the Inheritance and Gift Tax with important differences among autonomous communities. Madrid, Andalusia, Murcia and other regions offer bonuses of 99% for donations between parents and children, which makes this strategy especially advantageous.
Fiscal Optimization of the Succession
The fiscal burden of an inheritance can be determinative, especially in high patrimonies. The territorial differences in the Inheritance Tax are abysmal: while Madrid, Andalusia, Canary Islands or Murcia apply bonuses of 99%, other communities maintain much higher effective rates.
Fiscal optimization strategies include:
Planning of tax residence: Taxation is carried out where the deceased had habitual residence, which on occasions justifies previous changes of residence.
Use of life insurance: Indemnities by life insurance are taxed more favorably and can be used to pay the Inheritance Tax.
Corporate structures: In significant business patrimonies, channeling assets through corporations can substantially reduce taxation.
Utilization of specific reductions: The habitual residence, family businesses and business interests enjoy significant reductions if they meet specific requirements.
Periodic Update of the Will
Family circumstances change constantly: new children are born, divorces occur, heirs die, new assets are acquired. A will is not a static document.
It is recommended to review the will every 3-5 years or upon any relevant change: second marriages, birth of children, significant patrimonial changes or legislative modifications. This review guarantees that testamentary provisions faithfully reflect the current will of the testator and the real family circumstances.
Specialized Professional Advice
The complexity of blended families, de facto couples and second marriages makes the advice of professionals specialized in succession law essential. An error in testamentary drafting can generate irreparable family conflicts, excessive fiscal burdens or situations of deprivation for vulnerable heirs.
Notaries specialized in inheritances can propose solutions adapted to each concrete family situation, guaranteeing that all legitimacy rights are respected while protecting the spouse or de facto couple.
Frequently Asked Questions about New Family Realities and Inheritances
Does my de facto couple have the right to inherit if we do not make a will?
No. Without a will, the de facto couple does not inherit anything in most Spanish autonomous communities, except in Catalonia, Basque Country, Galicia and Balearic Islands if it is registered.
Do stepchildren inherit automatically?
No. Stepchildren only inherit if the testator expressly includes them in their will or if they have been legally adopted.
Can I favor the children of my current marriage over those of the previous one?
All children have equal right to the third of strict legitimate share. However, you can use the third of improvement and that of free disposition to favor some over others.
What happens if I marry for the second time without making a will?
Your new spouse will be entitled to usufruct (one-third, half of the inheritance or two-thirds according to whom they are concurrent with), and your children from the first marriage will receive ownership of their corresponding legitimate share.
Do de facto couples pay more taxes when inheriting?
It depends on the autonomous community. In 2025, many regions have fiscally equated registered de facto couples with marriages, applying the same bonuses of 99%.
Conclusion
De facto couples, second marriages and blended families represent fully consolidated family realities in current Spanish society. However, the legal framework does not always offer automatic responses to their specific succession needs.
Anticipated, detailed and professionally advised testamentary planning constitutes the only effective way to protect all members of these complex family structures. The will ceases to be optional to become an indispensable tool of family protection.
Ignoring these needs or indefinitely postponing succession planning can generate devastating consequences: deprivation of the surviving cohabitant, unresolvable conflicts among heirs from different family nuclei, excessive fiscal burdens or loss of family assets built over decades.
The investment in specialized legal advice and the dedication of time to rigorous succession planning constitute an act of responsibility and love towards loved ones, guaranteeing that each member of the family receives the protection and recognition that they deserve, beyond the limitations of the traditional legal framework.