Is a stepchild entitled to inherit in Catalonia?
Not without a will. Apart from the spouse or partner, the law only calls relatives by blood or by adoption to inherit. A stepchild can inherit if named in a will or in a succession agreement, respecting the children's forced share (“legítima”). Under the Catalan rules on the “impuesto de sucesiones”, the Spanish inheritance tax, a stepchild pays as if they were the deceased's child, although that does not give them a right to the forced share. If they are adopted, they become a child for all purposes.
Alburquerque Abogados
José Manuel AlburquerqueWithout a will
- A stepchild does not inherit from their stepfather or stepmother, even if they have lived together all their lives. The heirs, in the order set by law, are the spouse or partner and the deceased's relatives, even if they are first cousins, or, if there is nobody, the Generalitat de Catalunya (the Catalan government).
- A stepchild does inherit from their own father or mother. If their mother inherited from her partner and then dies, what she received also passes to her children.
With a will or succession agreement
- The stepchild can be appointed heir or left a legacy. If the stepparent has children of their own, those children keep their forced share, a quarter of the value of the estate between them. If there are none, the stepparent's parents have it, if they are alive. The rest can go to the stepchild.
- In families with children of both partners and from previous relationships, it is common for each partner to appoint the other as heir. But the survivor can later change their will. If the aim is to ensure that in the end all the children inherit equally, both their own and the other's, a succession agreement can be signed, which in principle cannot be changed without the agreement of both.
Adoption and tax
- If the stepfather or stepmother adopts the stepchild, including when the stepchild is already an adult and the requirements are met, the stepchild becomes a child for all purposes. They inherit without a will and have a forced share.
- For inheritance tax, if the deceased lived in Catalonia, the stepchild pays as if they were the deceased's own child, with the same allowances and the same tax credit. This rule only applies for tax purposes and does not give them a right to the forced share.
- If the stepchild's father or mother had died earlier or had divorced the deceased, it is advisable to seek advice, because it is not clear that the rule still applies. If the deceased lived in another autonomous community, the rules are different and the stepchild may pay considerably more, like a nephew or niece.
This answer is provided for educational purposes and offers initial guidance on the question raised. Every matter has its own circumstances and nuances that require individual assessment. For that reason, before taking decisions with significant consequences, it is advisable to consult a professional and not to rely solely on this information. Personalised advice makes it possible to apply these explanations to the specific case and to assess the options available with greater certainty.