The decedent may bequeath some specific assets and rights to any person of his choice. These assets are set apart, and will not be divided among the inheritors.
Bequests or legacies in Spain are made as part of a will, where it shall be expressly provided.
Bequests cannot be made in prejudice of mandatory heirs under Spanish law. Spanish rules of intestacy are applicable in certain cases.
The legacy can be repudiated by the beneficiary.
Time limit for reporting a bequest in Spain to the Spanish tax office is 6 months since the date of death. This term may be extended previous petition submitted by the tax payers to the Spanish tax office.
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