Payment of compulsory portion in Catalonia
Among the procedures related to inheritances is the payment of the compulsory portion in Catalonia, which is one of the specialties within our inheritance management services in Barcelona. Therefore, we wish to introduce you to this matter, explaining what the compulsory portion is, the percentage of the compulsory portion that corresponds to you, or how to make a payment of the compulsory portion step by step.
Remember that we can process your payment of the compulsory portion as long as you can come to sign in person at our notary office in the Eixample district of Barcelona.
The Legitimate Inheritance in Catalonia: What is the Legitimate Portion of an Inheritance
When an inheritance is received, sometimes there are doubts about its distribution, even if there is a will. And it is that, sometimes, even if the deceased has not included a person in the will, there is a part of the inheritance that must be received by law by the legitimate heirs, also known as forced heirs.
The legítima is established as a tool of Succession Law to economically protect these closest relatives of the deceased. For the payment of legítima in Catalonia, the regional law applies.
In Catalonia, the legitimarios are the descendants, that is, the children of the deceased in equal parts and, failing that, the parents of the deceased. The spouse is not a legitimario, although the Civil Code recognises certain rights such as the “any de plor” or residing for one year in the residence they shared with the deceased. However, they have other rights determined in intestate succession and in the widow’s quarter.
How much is the compulsory portion in inheritances in Catalonia?
The percentage of the compulsory portion that the heirs receive corresponds to one quarter of the hereditary estate. This is a total of 25% of the hereditary assets to be divided among the forced heirs. For example, if a woman dies and leaves a will with €250,000 even declaring her husband as the universal heir, one quarter of her estate must go to her children, the amount being €62,500. If she had several children, this amount must be divided among all of them, that is, in the case she had two children, each would be entitled to €31,250.
What is the global compulsory portion and the individual compulsory portion? Calculate the compulsory portion in Catalonia.
The global legitimate portion is considered to be the total value of the assets received by the forced heirs after deducting the debts and expenses of the deceased. Likewise, assets disposed of in the last 10 years prior to the death of the deceased and donations or transfers of assets made must be taken into account. After a series of calculations, the value of the deteriorations attributable to the donee is also added.
The individual legitimate portion is the value that each forced heir must receive separately, from which the value of the attributions imputable to the legitimate portion must be deducted.
Payment of individual rightful share
As we have seen, for the payment to the forced heirs, the total forced share must be divided among the total number of forced heirs. Both the compulsory heir and those who have been disinherited, declared unworthy, or those who renounce the forced share payment in Catalonia must be counted. If there is any deceased or missing forced heir, their descendants may represent them, although if none exist, they are not considered in the payment.
Differences with the payment of the compulsory portion in Spain
There are mainly two differences in the payment of the compulsory portion between Spain and Catalonia:
- One of the main differences is that in Spain the compulsory heirs are the children and the spouse. If there are children, the compulsory portion is divided into proportional parts. If there is no offspring, the spouse receives the compulsory portion. If neither exists, it will fall to the deceased's parents or siblings.
- The other major difference is the percentage of the compulsory portion: in Spain it corresponds to two thirds of the total inheritance.
Who pays the compulsory portion in Catalonia?
The Catalan Civil Code provides that, in the first instance, it is the heir who must make the payment to the forced heirs. It may also be done by the person authorised for this procedure (the estate administrator, universal executor, or an executor with a particular attribution). Finally, the spouse or surviving partner in a stable relationship could also process it.
How is the compulsory portion paid?
The payment of the compulsory portion can be made in assets or cash that come from the estate or money that comes from the deceased's patrimony. It may also be that the deceased has stipulated in their will how to make the payment to the legitimate heirs.
How much time does the heir have to pay the compulsory portion?
It will depend on the procedures that must be carried out, depending on aspects such as the payment of debts and assets that must be delivered to the heir, for example in the case of real estate. However, officially, the Civil Code establishes one year from the date of the death of the deceased, which may be extended for justified reasons through a court authorisation.
When does the compulsory portion prescribe in Catalonia? Deadline to pay the compulsory portion in Catalonia
The maximum period stipulated to claim the payment of the legitimate portion in Catalonia is 10 years from the date of the deceased's death. After this time, the payment cannot be demanded. However, if the heir makes the payment of the legitimate portion, it will be considered a donation (which will be subject to the Donations Tax).
Is the payment of the compulsory portion subject to taxes?
The assets received as payment of the compulsory portion are subject to Inheritance Tax, although certain reductions may apply, such as those based on kinship. However, it will also be essential to consider how the payment of the compulsory portion is made.
Furthermore, the payment of assets by the heir using assets they own is subject to the Property Transfer Tax for allocation in payment of debt, with a tax rate of 10%.
What happens if the compulsory portion is not paid?
If the heir avoids paying the proportion of the compulsory portion, it may be claimed judicially, including requesting default interest that may have accrued since the date of the deceased's death.
Deed of payment of compulsory portion in Catalonia
To proceed with the payment of the legitimate portion, a notarial document must be processed stating that the heir or the person designated to carry out the division of the inheritance makes the payment and how it is made.
The role of the Notary in the payment of the compulsory portion
After a tested or intestate succession, a deed of partition of inheritance must be processed as well as the subsequent acceptance of inheritance. In this case, the forced heirs are not obliged to appear, unless it is of interest that the delivery of assets in payment of the forced share is recorded in the act, satisfying the forced heir with their proportional part of the inheritance and being reflected in said document.
However, the forced heirs are not obliged to appear, and if this happens, it is usually due to an agreement with the heirs regarding the payment of the forced share. After this agreement, the payment is made through the public deed of payment of the forced share or delivery of the forced share before a Notary.
In this procedure, the global forced share and the individual forced share will be calculated. The Notary will quantify it and verify that the procedure has been carried out correctly, providing legal certainty in the management and guaranteeing the legitimacy of the documents involved.
Documents for the deed of payment of compulsory portion
The following documents must be provided when processing the deed of payment of the compulsory portion:
- Valid DNI, passport, residence card or NIE
- Death certificate
- Certificate of last wills
- Authentic copy of the last will granted
- Document accrediting the value of the compulsory portion (the inheritance deed where the inventoried assets appear)
- Bring the agreed payment method
Waiving the compulsory portion in Catalonia
It will be possible to renounce the legitimate portion in Catalonia as long as it is done after the death of the deceased, without being able to do so beforehand. It must be processed before a Notary and must have the approval of the other heirs. If any of the forced heirs do not accept this renunciation, it cannot be carried out.
Other questions related to the compulsory portion in Barcelona
You can find it regulated in the Civil Code from article 451 onwards.
It is possible to disinherit a compulsory heir, but the reason must be clearly stated in the will and comply with the provisions of the law. These include the lack of family relationship between the testator and the compulsory heir.
It is possible to stipulate in the will that a payment of the compulsory portion was made during the lifetime, provided that the payment was made by donation and it is explicitly stated in the will that said donation was made as payment of the compulsory portion.
The price of the document may vary depending on the amount of money to be delivered or the goods.
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).
However, 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.
If you wish to receive a detailed quote, we invite you to contact us directly through the channel that is most convenient for you. You can do so via the contact form on the main page of this website, through the contact section found in the footer of the website, using the direct WhatsApp access at the bottom right of this page, by sending an email to bcn@jlanotarios.com, or by calling us at 93 159 17 62.
As a guideline, we can inform you that according to the current regulatory framework, the cost of the notarial procedure for formalising a legitimate inheritance delivery to a deceased's child over 21 years old, involving the delivery of a property located in Catalunya valued at €200,000, would have approximate notarial costs of around €675, excluding taxes to be paid, registration costs, and management costs related to the settlement and payment of taxes and the presentation of the deed at the corresponding property registry. This indicative price is calculated for a document with a content of 18 pages. In the case that the delivery were monetary for the same value of €200,000, to the same child over 21 years old, the notarial procedure cost would be approximately €532, excluding taxes and management fees.
The expenses correspond to the legatee who receives the delivery, unless there is an agreement between the parties involved.
With the interrogatorio in iure we refer to the questioning by the Notary to the forced heirs during the inheritance acceptance period to confirm their willingness to accept it or not.
JLA Notaries for the Payment of Inheritance Share in Barcelona
The drafting of the deed of payment of legitime is one of the procedures we specialise in at our notary office. Processing an inheritance in Barcelona requires a high level of specialisation to ensure it is completed in the most appropriate way and to avoid subsequent problems.
Thanks to the training and experience of the entire team, at JLA Notarios we provide the most suitable legal solutions in the different areas affecting the individual and their assets, including the processing of inheritances in Barcelona, with the aim of offering you free advice on your enquiries. With a close and cordial approach from the first contact, at JLA Notarios we work dynamically and empathetically, seeking maximum efficiency and the best profitability for each client, addressing the concerns of each person or company in a personalised manner for their complete satisfaction. To this end, at JLA Notarios we apply new technologies in all procedures, minimising visits to the notary and optimising processing times. For this reason, we have also transformed into an online notary office. However, current law requires you to come and sign the deed of payment of legitime or acceptance of inheritance in person at our notary office on Avenida Diagonal in Barcelona.
If you need to process an inheritance in Barcelona, you can contact us via our email or through the contact form on our website. You can also consult our wide range of Services in Wills and Inheritances and we will assist you with whatever you need.
JLA Notarios-Notary Barcelona is a notary office located in the Eixample district of Barcelona, on Avenida Diagonal, and we specialise in wills and inheritances. We will be delighted to assist you and help you draft your will. We hope this text 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.
