Inheriting in Spain is not just a matter of receiving assets. Spanish inheritance law includes a concept that may surprise many foreigners: the legítima, or forced heirship share. This legal mechanism ensures that certain heirs—usually children—receive a minimum portion of the estate, regardless of the deceased’s will.
If you’re a non-resident or a foreign national inheriting in Spain, this guide will help you understand how the legítima is calculated, who is entitled to it, and what to do if you’re affected.

What is the “legítima” in Spanish inheritance?

The legítima is the portion of an estate legally reserved for certain heirs (“forced heirs”). As a foreign inheriting in Spain, it’s crucial to understand this: the testator cannot freely distribute that portion. It’s reserved for:

  • Children and other descendants (grandchildren, etc., if a child has predeceased or been disinherited—but not if they renounce).

  • Parents or ascendants, only if there are no descendants.

  • Spouse as a surviving partner may have rights along with descendants or ascendants.

Key point: In regions with their own civil law (like Catalonia), the rules differ—for example, Catalonia reserves ¼ of the estate as legítima, without a “mejora” portion.

 

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How to calculate the total “legítima”

Add up all estate assets, subtract debts and expenses, and include any lifetime gifts by the deceased:

  • Estate net value + Gifts given during life = Total legítima base

Distribution by heir

Once you have the base amount, distribute it among heirs:

  • Children/descendants:

    • ⅓ is the “legítima estricta” (strict legit portion)

    • ⅓ is for “mejora” (improvement – can be allocated to certain heirs)

    • ⅓ is free disposal

  • Ascendants (when no descendants):

    • 50% estricta, 50% free disposal

  • Ascendants plus surviving spouse:

    • ⅓ estricta, ⅔ free disposal

Remember: Civil law regions like Catalonia apply different rules

 

How Is the Legítima Calculated?

A testator owns €1,000,000 and earlier gave €500,000 to one child. The will grants:

  • The surviving spouse: the “tercio de libre disposición” (free ⅓)

  • Three children: inherit equally

Calculation steps:

  1. Total legítima base:
    €1,000,000 (estate) + €500,000 (gift) = €1,500,000.

  2. Each third = €500,000.

  3. For each of the 3 children:

    • Strict legítima: €166,667

    • Remaining €333,333 is allocated as “mejora” if considered such; otherwise, to the free ⅓.

We see that lifetime gifts are typically “charged” against the inheritances. Under Article 818 of the Civil Code, they generally apply first to the estricta, then to the mejora or libre, depending on how improvement is treated.

Regional Variations: What If the Inheritance Is in the Basque Country or Catalonia?

Spain has regional inheritance laws. For example:
  • Basque Country: The legítima is only one-third of the estate and can be given entirely to one child, excluding others.
  • Catalonia: The forced share is one-quarter of the estate.
Always check the applicable regional law or consult with a legal advisor.

Why it matters for you

If you’re a non-resident set to inherit in Spain:

  1. Understand your rights under forced heirship—these protect your position even if you’re abroad.

  2. Remember lifetime gifts by the testator count when calculating your share.

  3. Know the region’s rules—areas like Catalonia and Navarra differ from common civil law.

  4. Consider the spouse’s rights, which could affect your share.

We’re here to help

Navigating Spanish inheritance law can be complex—especially when you live abroad. We bring:

  • Personalized expertise

  • Clear, step‑by‑step guidance

  • In‑depth knowledge of both national and regional norms

If you have questions about wills, forced heirship, estate taxation, or the specific region involved, let’s talk. At Adlanter, we support you through every stage of the process.

Reach out to us today—we simplify and secure your inheritance in Spain.

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