Does an unmarried partner inherit in Catalonia?

Question

José Manuel Alburquerque · Accepted Answer

Yes, if the couple are a “pareja estable”, a Catalan stable partnership, which is the name Catalan law gives to an unmarried couple. A couple qualifies as such if they have lived together for more than two years in a row, have had a child in common while living together or have formalised the relationship in a public deed before a notary, even if the partnership has not been entered in the “Registro de parejas estables”, the Catalan register of stable partnerships, which only serves as proof of it. The partner then inherits like a spouse, even without a will. If they are not a stable partnership, the partner inherits nothing without a will and, if they are left something, they pay much more tax. If it is a stable partnership Without a will, if there are children or grandchildren, the partner has the usufruct of the whole estate. If there are none, the partner inherits everything, although the deceased's parents can claim their forced share (“legítima”) from them. The partner has the other rights of a surviving spouse, such as keeping the clothes and furniture of the home, continuing to live there for a year at the expense of the estate and claiming the widow's quarter (“cuarta viudal”) if they do not have sufficient means. For the “impuesto de sucesiones”, the Spanish inheritance tax, the partner pays like a spouse, with a 99 % tax credit, if the deceased was resident in Catalonia. The “Tribunal Constitucional”, Spain's Constitutional Court, is examining whether living together for more than two years is enough to be a stable partner with these rights. Until it decides, the rule applies. If it is not a stable partnership It is not a stable partnership, even if they have been living together for years, if one of them was still married to someone else and was not separated de facto. Without a will, the partner inherits nothing, even if they lived together. The estate goes to the deceased's family. The partner only receives what is left to them in a will, respecting the forced share of the children or, if there are none, that of the parents. They cannot sign a succession agreement, which the law reserves for spouses, stable partners and certain relatives. The partner pays inheritance tax as an unrelated person, with no kinship allowance and with the tax multiplied by two. What is advisable If the couple do not yet meet the requirements, or do not want to depend on having to prove that they lived together, the safe course is to formalise the partnership before a notary and make a will. With the deed, they are a stable partnership from that day and the partner pays the tax like a spouse. With a will alone, the partner inherits, but if they are not a stable partnership the partner pays as an unrelated person. If they already are one, the will makes it possible to leave the partner more than the usufruct when there are children. This applies if the estate is governed by Catalan law. Under the Spanish Civil Code (“Código Civil”) an unmarried partner does not inherit without a will.