Succession law regulates the transmission of a deceased person’s estate to their heirs and legatees.

At J.F. Legal Consulting we accompany our clients throughout the entire succession process, from drafting the will to accepting and adjudicating assets.

Most common inheritance errors

Below, we highlight some of the key aspects that must be taken into account to manage an inheritance:

The absence of a will causes the opening of an intestate succession, regulated by the Civil Code of Catalonia, which may distribute the inheritance differently from the deceased’s wishes.

In addition, a poorly drafted will or one with ambiguous clauses generates interpretative conflicts between heirs.

Professional advice: drafting the will with the intervention of a specialized lawyer guarantees its validity, prevents challenges and ensures that the testator’s wishes are fulfilled in accordance with the law.

2. Ignoring tax obligations and inheritance tax

Inheritance has immediate tax implications. The Inheritance and Gift Tax (ISD) must be settled, as a general rule, within six months of death, with the possibility of requesting an extension within the first five months.

The amount varies according to the autonomous community, degree of kinship and inherited assets, among other parameters. Not applying bonuses or reductions correctly (for habitual residence, family business, kinship, etc.) can significantly increase the tax burden.

Recommendation: before accepting the inheritance, carry out a personalized fiscal study to determine the most advantageous option and comply with deadlines without penalties or surcharges.

3. Accepting the inheritance without analyzing the existence of debts

Accepting the inheritance “pure and simple” implies assuming both the assets and debts of the deceased. If the liabilities exceed the assets, the heir could be liable with their own assets.

The Civil Code of Catalonia allows accepting the inheritance to the benefit of inventory, limiting liability to inherited assets.

Advice: the composition of the estate should be analyzed beforehand and, in case of doubt, opt for acceptance to the benefit of inventory to avoid personal risks.

4. Ignoring deadlines and formalities

The succession process involves a series of procedures with legal deadlines that must be respected. One of the most relevant deadlines is the preparation of inventory to be able to accept to the benefit of inventory, the Inheritance and Gift Tax (ISD) and municipal capital gains.

Not meeting these deadlines or not providing the correct documentation can generate surcharges, interest or penalties.

Advice: having a professional who plans and supervises the procedures guarantees compliance with deadlines and avoids unnecessary costs.

Conclusion

Proper succession planning allows not only to comply with the law, but also to reduce the tax burden and avoid family conflicts.

At J.F. Legal Consulting we offer comprehensive advice on succession matters, both in life planning (wills, donations, succession agreements) and in inheritance processing, guaranteeing legal security and fiscal efficiency in each case.