{"id":148785,"date":"2025-03-11T09:07:39","date_gmt":"2025-03-11T09:07:39","guid":{"rendered":"https:\/\/aranzazu-abogados.com\/?p=148785"},"modified":"2026-10-01T11:42:50","modified_gmt":"2026-10-01T11:42:50","slug":"succession-agreements-and-fideicomisos","status":"publish","type":"post","link":"https:\/\/aranzazu-abogados.com\/en\/succession-agreements-and-fideicomisos\/","title":{"rendered":"Succession Agreements and Trusts (Fideicomisos)"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Succession agreements in Spanish common and regional law<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Succession agreements present serious problems in Spanish common law<\/strong>, since they are <strong>prohibited<\/strong> by <strong><a href=\"https:\/\/vlex.es\/vid\/codigo-civil-127560?from_fbt=1&amp;forw=go#articulo854&amp;fbt=webapp_preview&amp;addon_version=6.9\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Article 1271 of the Civil Code (CC)<\/a><\/strong>, which prohibits <strong>legal transactions concerning future inheritances<\/strong>. However, <strong>case law has softened this prohibition<\/strong>, considering that it refers only to those that concern the <strong>whole of the inheritance<\/strong> or a <strong>share of that whole<\/strong>, but not to those affecting <strong>known, specific and existing assets<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Succession agreements in regional civil law<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">By contrast, <strong>succession agreements are recognised in the regional civil law<\/strong> of several <strong>autonomous communities<\/strong>, such as <strong>Catalonia, Aragon or Galicia<\/strong>. These agreements allow <strong>present attributions<\/strong>, which means that the <strong>future heirs or legatees can acquire specific assets<\/strong> of the future deceased from the moment the agreement is entered into, <strong>reserving the rest of the estate for the time of the<\/strong> latter\u2019s death.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Tax treatment and will with a residuary trust (fideicomiso de residuo)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">These <strong>lifetime attributions are treated for tax purposes as acquisitions \u201cmortis causa\u201d<\/strong>, so that they <strong>may benefit from all the tax advantages<\/strong> that apply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">On the other hand, <strong>the residuary trust (fideicomiso de residuo) is particularly interesting where there are no descendants<\/strong>. It is common for <strong>spouses to make wills,<\/strong> appointing <strong>each other as heirs<\/strong>, even with <strong>power of disposal by acts inter vivos<\/strong>, without needing to order <strong>real subrogation in respect of what is disposed of<\/strong>. In these cases, it is usually provided that, <strong>on the death of the surviving spouse, the remaining assets pass to relatives of the testator<\/strong>, such as <strong>nephews and nieces<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Succession agreements are prohibited in Spanish common law but recognised in several regional civil laws, with the tax treatment of acquisitions mortis causa.<\/p>\n","protected":false},"author":29,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[189],"tags":[],"class_list":["post-148785","post","type-post","status-publish","format-standard","hentry","category-uncategorized-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Succession Agreements and Fideicomisos: Rules and Tax Benefits<\/title>\n<meta name=\"description\" content=\"Find out how succession agreements work in Spain, in which regions they are allowed and what tax benefits they offer. 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