Lawyer Costa Blanca Moraira Javea Benissa Benitachell Denia Calpe


				Juan Bertomeu Valles Abogado Spanish Lawyer jb@iurisconsulting.net recomended by spanishpropertyinsight.com

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				PARTITION OF INHERITANCE In succession because of death, whatever partitions and adjudications from the interested parties, it is considered for tax purposes as having been made with strict equality and in accordance with the rules governing the succession, whether or not the property are subject to tax by the territory or any other cause. Consequently, increases in value resulting verification of values is apportioned among the several purchasers or heirs. This rule does not apply in two situations: - When the testator himself who adjudicated the property to the different heirs in his will. - When goods are allocated in a different concept than inheritance( i.e. legate) Declared excess of value adjudicated. The persons concerned of a partition can agree to allocate to each heir property so that their values do not conform to the value of inherited shares(in other words, different values to each heir). In these cases must necessarily be over-allocation in relation to any heir, which must be compensated with what other heir received less. These declared excesses of allocation are subject to tax ITP-AJD by the concept onerous property transfer mode, to be paid by the heir who receives the excess of value and applying, over the verified value of the excess, the tax rate that corresponds to the nature movable or immovable of the property of the asset allocated. However they are excluded from this tax-but maybe taxed by the concept AJD- of the following cases: a) The legacy subject to reduction if it consists in an estate that does not support a convenient division (Article 821 of the Civil Code). b) The improvement particularized in specific thing whose value exceeds the third of improvement -tercio de mejora- and the legal share that corresponds to improved, that stays with the thing, paying the difference in cash to the other interested parties (Article 829 of the Civil Code). c) The parent, wanting to keep undivided a farm, industry or manufacturing, attributes on the same testament one of their children, assuming that the the difference of value shall be paid in cash to the other legitimate (Article 1056 Civil Code). d) indivisible assets or goods, or that would lose much value because of the division, may be awarded to one of the heirs, provided he paid the other the excess in cash money (Article 1062 Civil Code).
				Updated October 21st 2011
				Main Office: Calle Doctor Calatayud, 39, 03724 Moraira Alicante Spain To set your location Ctrl + Click on the map or type your address below. Driving directions from:

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