El Succession Law Treaty in force in Spain and Andorra is a project promoted by the Catalan Association of Specialists in Succession Law. It is made up of a group of professionals in inheritance matters, such as lawyers, notaries, property registrars, university professors, tax advisers and academics, who have managed to compile the current inheritance law in a single treaty.

This contemplates and analyzes all the succession institutions, and the matter mortis causa that is applied in each one of the territories with foral rights of Spain, and that also addresses the matter in application to the Andorran territory.

Succession Law Treaty in force in Spain and Andorra. Cover image of the book

El Succession Law Treaty in force in Spain and Andorra becomes a pioneering project by tackling such a complex study on inheritance matters, managing to bring together 48 specialists from Spain and Andorra, led by the best professionals in the matter of inheritance, the notary of Barcelona Antonio Bosch Carrera and lawyer specialized in inheritance Ramon Pratdesaba Ricart, and coordinated by Rosa Barceló Compte, who have made this Treaty the largest compendium of legislation, jurisprudence and doctrine that has existed in inheritance matters to date.

The Treaty has as one of the most differentiated and innovative elements, to host 120 tax alerts to take into account in the application of the matter, being very useful to warn the reader and make known this complex tax regulations, becoming a easy-to-reach tool of knowledge to the reading public.

This ambitious work has been executed with great scientific rigor, thus welcoming the most innovative legal changes and doctrinal trends, including in the compilation the aspects collected in the Regulation UE 650/12, relating to jurisdiction, applicable law, recognition and enforcement of resolutions, acceptance and enforcement of public documents on inheritance matters mortis causa.

Beyond these considerations, this project is perceived as a visionary work that has been able to collect the six inheritance rights that coexist in Spain together with the Civil Code, which has undergone variable reforms after the last 20 years, while managing to provide the reader with different points of view on the heterogeneity of current legislation in a single country.

This prestigious work becomes a tool not only focused on specialists in the field, but thanks to its structuring method, the Treaty It comprises an extensive very specific index for each institution, achieving an easy search and understanding for any legal operator, which will allow them to identify the solutions raised before a succession phenomenon.

We can affirm that there is no published work that addresses the subject with the scope and depth with which the Treaty describes the phenomenon of legislative plurality in the Spanish state, including the State of Andorra, collecting all the existing institutions in both countries, being studied with the greatest detail and rigor.

Reform of the tax system with the White Paper

On March 3, 2022, the so-called White Paper for the reform of the tax system was delivered to the Minister of Finance and Public Function, Ms. María Jesús Montero. It contains 700 pages of recommendations on fiscal and tax matters. They have been produced by a Commission of experts of prestige, chaired by D. Jesús Ruiz-Huerta, belonging to the Public Administration, companies, offices, as well as the University in the Lefebvre Fiscal Congress.

The commission was established on April 12, 2021. Its members have been holding different negotiations in recent months, to prepare recommendations that pursue a supposed modernization of the State tax and collection system.

If you want to know more about Successions, andAt the Bosch-Bages Notary in Barcelona you can request this service.

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