Addition of inheritance
The addition of inheritance is one of the management services of inheritances in Barcelona offered by our Notary in Barcelona. JLA Notarios is a notary office on Avenida Diagonal in Barcelona and one of our specialities is the processing of inheritances at the notary.
In this text, we wish to explain what the addition of inheritance is and how to process it. We can handle your inheritance, addition of inheritance, and your declaration of heirs as long as you can come to sign in person at our notary office in the Eixample of Barcelona.
What is the addition of inheritance?
The addition of assets to the inheritance or addition to the inheritance is a resource provided by the legal system through which the heirs of a deceased person distribute assets or rights of a deceased person, when a deed of inheritance had already been made and some assets were forgotten to be included.
Therefore, the deed of addition to the inheritance is the legal mechanism that allows the heirs to receive ownership of assets that were not included in the inheritance, either by mistake or due to ignorance that the deceased owned those assets.
It is a voluntary and free act by the heirs that determines the new ownership of these assets and rights.
This deed is established as a complement to the deed of acceptance and partition of the inheritance. Thus, with the aim of being able to process the allocation or partition of these assets or rights, a deed of addition to the inheritance is processed. After signing the deed of inheritance, it will be necessary to make the appropriate declarations to the Tax Office. Furthermore, if real estate assets are added in the deed, they must be registered in the Property Registry. As at JLA Notarios we offer a comprehensive service in inheritance matters, if you wish, in addition to preparing the deed of inheritance, we can take care of the management of taxes and the registration of the assets.
Addition of inheritance in Barcelona and Catalonia
The addition of inheritance in Barcelona and Catalonia is regulated in Book IV of the Civil Law Code of Catalonia and does not have special features compared to Common Law.
Therefore, a deed of addition of inheritance before a Notary will be necessary, the corresponding Inheritance Taxes must be paid to the Tax Office, and the properties being added must be registered in the Property Registry.
Omission of assets in an inheritance
Below we will explain the two existing ways to process the renunciation of assets in an inheritance:
Omission of assets in a will
The testator, that is, the person who makes the will, had already previously determined the transmission of their estate, but realises that they forgot to include assets (whether shares in companies, a house in the mountains, a vehicle).
In these cases, there is no need to worry if the assets not distributed in the will are to be inherited by the persons designated as heirs in the will, since the heirs receive all the assets not specifically assigned to other persons.
However, if they want some assets not mentioned in the will to be inherited by persons other than the heirs, it is necessary to make a new will.
Omission of assets in the inheritance deed
In this case, the death occurs and the inheritance deed is signed at the notary, but some asset of the inheritance is forgotten to be included in the deed. Therefore, the heirs have accepted the inheritance but one asset remains to be distributed. It may be an asset excluded from the inheritance because it was thought not to be part of it, due to ignorance of its existence, or due to omission of values.
Then, the addition of this asset to the inheritance entails a new partition, including only this newly discovered asset. This partition must fully respect the will, that is, if it was established that the children should receive the assets in equal parts, the addition to the inheritance must comply with that decision. In the case of intestate succession, it will be carried out according to what is established by law. Therefore, with this addition to the inheritance, the assets that were forgotten to be distributed in a previous inheritance deed are distributed.
What types of assets can be added to an inheritance?
In a deed of addition of assets, any asset belonging to the deceased that was not included in the inheritance deed can be added. Therefore, there is a wide variety of assets and rights that can be added when processing an addition to an inheritance.
The only requirement is to prove ownership of the assets being added. From the notary's office, we can advise you on how to prove ownership. Thus, depending on the case, the notary may request property deeds, bank certificates, documents proving vehicle ownership, company incorporation deeds, or deeds of sale of shares and/or social participations.
What is an inheritance addition deed?
The deed of addition to the inheritance, therefore, will proceed in those cases where the deed of acceptance and partition of the inheritance has already been granted and assets or rights are discovered that have not been distributed until that moment. Only those heirs who have accepted the inheritance may grant it. In it, the heirs specify the asset or right initially omitted and its monetary value, to then accept it.
Therefore, it acts as an addition or supplement to the inheritance and will only include the asset or right not previously included in the deed of acceptance and partition. This deed avoids annulling the previous deed and the Civil Code, in its article 997, determines its irrevocability.
Thus, article 1079 of the Civil Code states: "The omission of one or some objects or values of the inheritance does not give rise to the rescission of the partition for lesion, but to its completion or addition with the omitted objects or values."
Therefore, the deed of partition of inheritance is defined as the deed that allows complementing assets that were not previously included in an inheritance.
What is the role of the Notary in an inheritance addition?
The figure of the Notary is essential in the addition of inheritance as they act as a guarantor of legality and advise on both the legal aspects and the tax burdens of the process to the parties involved. Furthermore, they fully inform and ensure the understanding of the implications of the transaction to all parties involved.
Likewise, they validate the documents in the distribution of hereditary assets. Their role ensures the fulfilment of the testator's wishes and guarantees the legitimacy of the transactions.
Documents for the deed of inheritance addition in Spain
To process an addition to an inheritance at the notary's office, the following documents must be provided:
- Valid identification documents of the persons receiving assets in the addition.
- Documents proving ownership of the assets and rights of the deceased that had not been previously considered in the initial inheritance deed.
- The deed of acceptance and division of the initial inheritance.
Questions related to the addition of inheritance
The omission of assets must be involuntary, that is, it should not be done in bad faith, but out of ignorance. If in any case it were done with the intention of harming creditors or third parties, the law provides different mechanisms to protect them.
Furthermore, it must be borne in mind that the corresponding taxes must be paid, and that surcharges may apply if added after the deadline established by law.
The addition of inheritance is not subject to a time limit; however, article 1963 of the Civil Code establishes a period of 30 years for the extinguishing prescription of inheritance claims.
Therefore, only the action to claim an inheritance prescribes, so by unanimity, inheritance addition can be made at any time. Consequently, it is also possible to make an inheritance addition whose taxes have prescribed due to more than four years having passed since the death of the testator of the inheritance.
What is the cost of an inheritance addition before a Notary? The deed of inheritance addition does not have a fixed price and will depend on the value of the asset or right to be inherited, the degree of kinship between the deceased and the heir, the number of heirs, the length of the document and its authorised copies, and other extras that may be specified.
The price of notarial acts is regulated by the Government and complies with the regulatory framework of the NOTARIAL FEE SCHEDULE (RD 1426/1989, of 17 November, regulating the Notaries’ Fee Schedule).
The exact price of a notarial document cannot be calculated until its specific content is known, that is, until it is signed, as there are many circumstances that can cause it to vary. The number of copies requested of a document, the pages it contains, as well as possible changes or additions, can slightly alter the final price.
As a guideline, we can inform you that according to the current regulatory framework, the usual price for formalising an INHERITANCE ADDITION must be calculated on a case-by-case basis.
You may request a non-binding quote from us, but please remember that you can only sign an inheritance addition deed with us if you come to the offices of JLA Notarias, our notary office in the Eixample district of Barcelona. The assets you add or the place of residence of the deceased are not important for signing at our notary office in Barcelona, but it is essential that you can travel to our Notary Office in Barcelona.
How is the addition to an inheritance taxed? Law 29/1987, of 18 December on Inheritance and Gift Tax regulates this taxation. Currently, it has been transferred to the Autonomous Communities and the Inheritance Tax must be paid.
Also, if real estate is added, the corresponding municipal capital gains tax must be paid.
If you process an addition to an inheritance deed with us, we will inform you about your specific case, as it is not possible to answer in advance what the taxes on an addition to an inheritance are, and the amount they reach, without taking into account numerous specific details of your particular case.
Therefore, the taxes paid on an addition to an inheritance must be calculated for each specific case, taking into account numerous circumstances. For example, among other circumstances, the number of heirs, the place of residence of the deceased, the assets added, and the assets received in the original inheritance deed must be considered.
The inheritance addition is declared in form 650 for the self-assessment of the Inheritance and Donations Tax of the Tax Agency. As a Notary in Barcelona specialised in inheritances and with comprehensive services in this area, if you wish, we can take care of this process for you.
Regarding the taxation of inheritance additions in Catalonia, you should know that there are no special provisions, as they will be subject to the Inheritance and Donations Tax. Therefore, the ISD Law of Catalonia applies.
You should know that at JLA Notarios we offer a comprehensive service in the management of inheritances and inheritance additions, so we can take care of calculating and processing the inheritance taxes of the inheritance additions that we handle in our notary office.
Special cases of an inheritance addition
Likewise, among the final steps for the addition of inheritance, is the possible registration of real estate in the Property Registry. You should know that to register an inherited property in the Property Registry, a notarial deed will always be required, which will be either the inheritance deed or the addition of inheritance deed. Furthermore, before registration, it will be necessary to settle the taxes or for the statute of limitations on them to have expired.
As we have mentioned, at JLA Notarios, as notaries in Barcelona, we provide a comprehensive service in notarial inheritances, so if you wish, we can also take care of processing the registration in the Registry of the properties you have received in the inheritance deed or addition of inheritance deed signed at our notary office.
It may happen that the parents made donations to one of their children without including them in the inheritance and that it was determined that they should be present in the partition. Then, and exceptionally, the partition corresponding to each heir must be modified, and the original partition deed must be rectified.
The addition of inheritance occurs after accepting the inheritance and its share. After the addition, it is not possible to accept or renounce it, as it is accepted in the first deed and is irrevocable according to article 997 of the Civil Code.
“The acceptance and repudiation of the inheritance, once made, are irrevocable, and can only be challenged when they suffer from some of the defects that annul consent, or an unknown will appears.”
Similarly, under Catalan law, it is not possible to reject an addition of inheritance from an already accepted inheritance.
These must be the heirs who have accepted the initial deed of acceptance of inheritance. The grantors of the deed of addition of assets to the inheritance must be of legal age and possess full mental capacity. If they are minors or incapacitated, they must be represented by their legal guardians, and in the case of the latter, they will require judicial authorisation.
How to make an inheritance addition in Barcelona with JLA Notarios?
As we have previously explained, this process is carried out through an inheritance addition deed at a notary's office. Make an appointment on the day and time that suits you and bring the necessary documentation for the deed.
If you need to grant an inheritance addition deed, have doubts about how to process it, and want advice on its burdens and consequences, as Notaries in Barcelona, we can help you. Do not hesitate to consult us. You can contact us via the email bcn@jlanotarios.com, by entering the contact form on our website or by calling 93 159 17 62.
JLA Notarios-Notaría Barcelona is a notary office located in the Eixample of Barcelona, on Avenida Diagonal, and we specialise in inheritances. We will be delighted to assist you and help you resolve your inheritance or inheritance addition. We hope this blog has been helpful and valuable to you.
By your side in the moments that matter
Wills and inheritance
Making a will, making a declaration of heirs or awarding inheritance are very important moments in people’s lives.
At JLA Notarios we offer inheritance law services, both to arrange your estate and to divide up inheritance, guaranteeing the best advice for your particular needs while studying the tax implications of each case. We never forget the human factor. We even offer a notary service at home if necessary.
Contracts and property law
Over the course of our lives, we carry out important actions, such as buying a home, declaring a new-build, lifetime gifting to our children or ending partnerships, among many others.
At JLA Notarios we are experts in property and contract law and buying and selling property. We guide our clients, analysing each particular issue and always considering the tax burden of each transaction.
In addition, some of our notarial services can be performed online, so we can assist you from anywhere in Spain. Contact us to declare a new-build or a commonhold ownership structure online.
Mortgage
Taking out a mortgage is one of the biggest moments for anyone. Just think of the fees and interest you may have to pay for much of your life. So it is essential to have a trusted notary to help you understand what you are signing, explaining the tricky legal terms and their future consequences in simple words, to provide transparency and protect our clients.
At JLA Notarios we are aware of the importance of giving complete and understandable information to people about to sign a mortgage, novation or subrogation. We also advise and guide you on your future mortgage cancellation.
Loan agreements and credit facilities
Individuals and companies often need money to fulfil their dreams or projects. This can be obtained by taking out a loan or credit facility with your bank. When you sign, it is essential to understand the details properly to avoid future surprises.
JLA Notarios can be your trusted notary office, giving you accurate advice on loan contracts, providing a very agile and specialised service for processing loan contracts.
Bear in mind that from 9 November 2023, you will be able to sign your loan contracts from anywhere in Spain electronically by videoconference with JLA Notarios, saving you time and money. Do not hesitate to contact us to find out more about the notary office’s services in order to sign a loan contract online or sign a credit facility online.
Companies
Without entrepreneurship there is no future, so it is of vital importance to support our businesspeople and entrepreneurs.
At JLA Notaries we are familiar with companies’ life cycle, which enables us to provide legal assistance for companies in their different stages, whether incorporation, modifications of their articles of association, changes of director, share sales and purchases, capital increases and reductions, dissolution and closure, and everything related to commercial matters.
Powers of attorney
There are moments in life when a person needs to delegate. The law provides a tool for this: powers of attorney. Though a power of attorney, one person allows another person to act on their behalf.
At JLA Notarios we make sure that you understand the significance and risks of delegating or revoking powers of attorney, from a special power of attorney or power of attorney for lawsuits, to general powers of attorney or preventive powers of attorney for cases of incapacity.
We provide an agile service to sign powers of attorney. You can take your copy away immediately, saving you unnecessary trips, and from 9 November 2023 our clients will be able to sign all powers of attorney that are not general or preventive by videoconference through our digital notary office.
Family affairs
A prosperous society is based on the family and its protection. Family Law provides you with the tools to protect your family and its members, so its foundations are solid and its purposes can be achieved.
At JLA Notarios we provide legal advice on marriage or civil partnerships; property aspects of the family through marriage contracts or civil partnership contracts; the moments when the family relationship is ended, in cases such as divorce or separation; and protection of vulnerable people, such as minors or people with modified capacity, through deeds of appointment of guardians or executors or creation of protected assets. We do all of this in a way that makes everyone involved feel equally supported and secure.
Certifications and authentications
It is common knowledge that notaries attest. That important and simple action can guarantee things of vital importance, such as ensuring that the signature on a document is authentic or certifying that a copy of a document matches the original.
At JLA Notarios we will help you to certify a document or notarise a signature in accordance with the law and tailored to your specific needs.
In addition, these notarial procedures can be carried out conveniently through electronic means from 9 November 2023.
Minutes
How many times have you wanted to leave a record of an event, of a statement, of the condition in which an object is found, or notify someone of any matter. To provide a solution to these issues, the Law provides us with notarial records.
At JLA Notarios we adapt to you, reflecting in the record what you require and carrying out the notifications and requests that you demand.
Oath of Nationality
Behind every nationality oath there is a story of overcoming, sacrifice and waiting.
At JLA Notarios we understand what this moment means and offer an empathetic, agile and quick service, advising beyond the oath itself, anticipating the future requirements that the new Spanish citizen will need.
We are your reference Notary to carry out the nationality oath before a Notary in Barcelona.
Apostille of the hague convention
Globalisation enables the free movement of people and documents of all kinds. How can you guarantee that a document has been officially issued? With an apostille of the Hague Convention.
JLA Notarios can obtain an apostille for all documents executed before us so they are valid and recognised abroad. We do this transparently and save you all the bureaucratic procedures involved.
Tax and registry procedures
Tax bureaucracy can cause a lot of headaches.
So JLA Notarios offers its clients the possibility of assessing and paying the many different taxes by the executing deeds and carrying out other procedures before the notary. We can also file them with the Land or Companies Registry so you do not have to concern yourself with it and can spend your time on the things that matter. We support you from start to finish.
Wills and inheritance
Making a will, making a declaration of heirs or awarding inheritance are very important moments in people’s lives.
At JLA Notarios we offer inheritance law services, both to arrange your estate and to divide up inheritance, guaranteeing the best advice for your particular needs while studying the tax implications of each case. We never forget the human factor. We even offer a notary service at home if necessary.
Contracts and property law
Over the course of our lives, we carry out important actions, such as buying a home, declaring a new-build, lifetime gifting to our children or ending partnerships, among many others.
At JLA Notarios we are experts in property and contract law and buying and selling property. We guide our clients, analysing each particular issue and always considering the tax burden of each transaction.
In addition, some of our notarial services can be performed online, so we can assist you from anywhere in Spain. Contact us to declare a new-build or a commonhold ownership structure online.
Mortgage
Taking out a mortgage is one of the biggest moments for anyone. Just think of the fees and interest you may have to pay for much of your life. So it is essential to have a trusted notary to help you understand what you are signing, explaining the tricky legal terms and their future consequences in simple words, to provide transparency and protect our clients.
At JLA Notarios we are aware of the importance of giving complete and understandable information to people about to sign a mortgage, novation or subrogation. We also advise and guide you on your future mortgage cancellation.
Loan agreements and credit facilities
Individuals and companies often need money to fulfil their dreams or projects. This can be obtained by taking out a loan or credit facility with your bank. When you sign, it is essential to understand the details properly to avoid future surprises.
JLA Notarios can be your trusted notary office, giving you accurate advice on loan contracts, providing a very agile and specialised service for processing loan contracts.
Bear in mind that from 9 November 2023, you will be able to sign your loan contracts from anywhere in Spain electronically by videoconference with JLA Notarios, saving you time and money. Do not hesitate to contact us to find out more about the notary office’s services in order to sign a loan contract online or sign a credit facility online.
Companies
Without entrepreneurship there is no future, so it is of vital importance to support our businesspeople and entrepreneurs.
At JLA Notaries we are familiar with companies’ life cycle, which enables us to provide legal assistance for companies in their different stages, whether incorporation, modifications of their articles of association, changes of director, share sales and purchases, capital increases and reductions, dissolution and closure, and everything related to commercial matters.
Powers of attorney
There are moments in life when a person needs to delegate. The law provides a tool for this: powers of attorney. Though a power of attorney, one person allows another person to act on their behalf.
At JLA Notarios we make sure that you understand the significance and risks of delegating or revoking powers of attorney, from a special power of attorney or power of attorney for lawsuits, to general powers of attorney or preventive powers of attorney for cases of incapacity.
We provide an agile service to sign powers of attorney. You can take your copy away immediately, saving you unnecessary trips, and from 9 November 2023 our clients will be able to sign all powers of attorney that are not general or preventive by videoconference through our digital notary office.
Family affairs
A prosperous society is based on the family and its protection. Family Law provides you with the tools to protect your family and its members, so its foundations are solid and its purposes can be achieved.
At JLA Notarios we provide legal advice on marriage or civil partnerships; property aspects of the family through marriage contracts or civil partnership contracts; the moments when the family relationship is ended, in cases such as divorce or separation; and protection of vulnerable people, such as minors or people with modified capacity, through deeds of appointment of guardians or executors or creation of protected assets. We do all of this in a way that makes everyone involved feel equally supported and secure.
Certifications and authentications
It is common knowledge that notaries attest. That important and simple action can guarantee things of vital importance, such as ensuring that the signature on a document is authentic or certifying that a copy of a document matches the original.
At JLA Notarios we will help you to certify a document or notarise a signature in accordance with the law and tailored to your specific needs.
In addition, these notarial procedures can be carried out conveniently through electronic means from 9 November 2023.
Minutes
How many times have you wanted to leave a record of an event, of a statement, of the condition in which an object is found, or notify someone of any matter. To provide a solution to these issues, the Law provides us with notarial records.
At JLA Notarios we adapt to you, reflecting in the record what you require and carrying out the notifications and requests that you demand.
Oath of Nationality
Behind every nationality oath there is a story of overcoming, sacrifice and waiting.
At JLA Notarios we understand what this moment means and offer an empathetic, agile and quick service, advising beyond the oath itself, anticipating the future requirements that the new Spanish citizen will need.
We are your reference Notary to carry out the nationality oath before a Notary in Barcelona.
Apostille of the hague convention
Globalisation enables the free movement of people and documents of all kinds. How can you guarantee that a document has been officially issued? With an apostille of the Hague Convention.
JLA Notarios can obtain an apostille for all documents executed before us so they are valid and recognised abroad. We do this transparently and save you all the bureaucratic procedures involved.
Tax and registry procedures
Tax bureaucracy can cause a lot of headaches.
So JLA Notarios offers its clients the possibility of assessing and paying the many different taxes by the executing deeds and carrying out other procedures before the notary. We can also file them with the Land or Companies Registry so you do not have to concern yourself with it and can spend your time on the things that matter. We support you from start to finish.
