How much is a child's forced share in Catalonia?

Question

José Manuel Alburquerque · Accepted Answer

The forced share (“legítima”) of all the children together is a quarter of the estate and is divided equally among them. With two children, each is entitled to an eighth; with three, a twelfth. To calculate it, the deceased's debts are deducted and the gifts they made in their last ten years are added. This applies if the estate is governed by Catalan law. Under the Spanish Civil Code (“Código Civil”) the children's forced share is two thirds. What it is and who is entitled to it The forced share is the minimum part of the value of the estate that the law guarantees to the children, even if the will says otherwise, unless they have been disinherited on a ground provided for by law. It is divided equally among all of them. If one of them has died before their father or mother, their part passes to their own children. If a child renounces their forced share, their part does not increase that of their siblings. How it is calculated The starting point is the value of the deceased's assets on the day of their death. Their debts and the costs of their last illness and funeral are deducted. What they gave away in their last ten years is added, at its value on the day of their death, except ordinary presents for birthdays, Christmas and similar occasions. What they gave a child on account of their forced share is also added, if they said so when giving it, even if more than ten years have passed. Unless the deceased said otherwise, the same applies to what they gave a child to buy their first home or to start a business or a profession. The forced share of all the children is a quarter of the result. Suppose a mother leaves assets worth 380.000 euros and debts and funeral expenses of 20.000. Four years earlier she gave 60.000 euros to one of her three children to buy their first home. The result is 420.000 euros, because the 20.000 is deducted from the 380.000 and the 60.000 gift is added. The forced share of the three children is a quarter, 105.000 euros, so each of them is entitled to 35.000. The child who received the 60.000 has already been paid their share. If the other two have received nothing, they can each claim 35.000 euros from the heir. How it is paid and how it is claimed The forced share does not make the child the owner of part of the assets. It entitles them to be paid its amount by the heir: The heir can pay it in money, even if there is no money in the estate, or with assets from the estate, unless the will leaves specific assets to the child. If the child does not agree with the assets they are offered, they can go to court. From the date of death, the forced share bears interest at the statutory rate, unless the will says otherwise. Nor does it bear interest while the child lives with the heir and is dependent on them, or with whoever holds the usufruct of the whole estate and is dependent on that person. The will cannot impose conditions, time limits or burdens on the forced share, such as a usufruct in favour of the surviving spouse. If it does, they are not valid. But if it leaves the child more than their entitlement subject to one of those burdens, the child chooses between accepting it as it is and taking only their forced share, free of burdens. If they accept the inheritance or the legacy, they can no longer choose. If the child has received less than they are entitled to, they can claim the difference. Before signing to say they have been paid in full, it is advisable to check the figures carefully, because afterwards they will no longer be able to claim it, unless more assets of the deceased come to light. That difference only bears interest from the time it is claimed in court. The time limit for claiming the forced share is ten years from the death. If the heir is the child's father or mother, that period does not run while that parent is alive, although in no case can it be claimed once thirty years have passed since the death.