The concept of family trousseau

The family trousseau must be included in the inheritance and for this it requires an objective quantification. The law does not define the concept of “domestic trousseau,” and neither does the civil code. Although the trousseau is a reality in the homes of many people, there is no exhaustive list of goods that make up the trousseau. It is not possible to quantify the trousseau by adding the price of the furniture or other items for family use, since there is no list that enumerates all the possible elements. 

How is the trousseau quantified?

The legislator's solution is to establish a quantifying criterion. The article 15 LISD acts as a valuation standard, presuming its existence and setting the quantifying criterion:

Article 15. Household trousseau.

The household trousseau will form part of the hereditary estate and will be valued at three percent of the amount of the relict estate of the deceased, unless the interested parties assign a higher value to this trousseau or reliably prove its non-existence or that its value is lower than that resulting of the application of the aforementioned percentage.

The use of a valuation standard to determine the trousseau is not without problems. The valuation of the trousseau at three percent is a "iuris tantum" assumption, and as such may not be true. It is possible that the trousseau is much less than that resulting from the application of the aforementioned percentage, or even its non-existence. It is for these cases that the legislator provides for the possibility of disproving the presumption. 

The interpretation of the Supreme Court

In recent years, the interpretation of this rule has changed in favor of the taxpayer, especially as a result of the Supreme Court ruling (STS 1619/2020). It has been seen that there are assets that are not affected by the use of the family home or personal use; and consequently should not be taken into account for quantification. This sentence establishes the valuation of the trousseau at 3% of the relict flow as a presumption iurissoluto, and sets those criteria to correctly interpret the article. In the calculation of the trousseau, the following goods should not be included in the amount of the estate of the deceased:

  • Real estate, specifically assets capable of producing income. Those properties that are rented or that can prove the impossibility of personal use are understood as such. The family home, due to its essentially personal nature, should always be taken into account for the trousseau.
  • Those related to professional or economic activities. It is about those goods that are used in the professional activity and that are awarded in the inheritance. This is the case of a family business, an office or premises… 
  • The money available in bank accounts, as it is not affected by the use of the family home or personal use
  • Securities and securities: since they are not integrated into the concept of household trousseau, they cannot be taken into account.

In order to be able to exclude these assets, it must be possible to prove it, since the presumption must be refuted. iurissoluto. It must be possible to prove in administrative and judicial proceedings that said assets have no connection with the essential functions of life, or with personal use.

In our notary's office we take these criteria into account in the quantification of the inheritance, and we ensure your interest throughout the process. If you want accept an inheritance or make a declaration of heirs, do not hesitate to contact us through our web page or calling on the phone.