The inspiration for these lines is a real case, and the arguments I have given, which I submit for further consideration, are those I intend to present, in case they may be useful to someone. The greatest difficulty for the jurist lies in knowing how to identify and apply general concepts. However, it is often […]
THE ABILITY TO ACT IN THE TAX ORDER AND INHERITANCE TAX Continue reading →
One of the first posts on this blog began with the question: What is the value of a property that must be included in a deed? The question has not ceased to be relevant, and as we said then, although the laws regulating property transfer taxes
THE CONVENIENT VALUE IN THE SCRIPTURES. Continue reading →
Law 3/2017 of February 15, in addition to approving Book VI of the Civil Code of Catalonia, referring to obligations and contracts, and whose analysis we will enter into in the next entries of this blog, in its additional provisions deals with an issue, which was urgent
ADAPTATION OF THE LAW OF CATALONIA TO THE LAW OF VOLUNTARY JURISDICTION Continue reading →
A little over two years ago, Oriol came to my Notary Office to ask us to draw up the wills of his aunts, with whom he had lived since he was a child and who had raised him, and who he now took care of due to his age. As his aunts had limited mobility, since they were quite old,
TAXATION OF COEXISTENT SITUATIONS OF MUTUAL AID Continue reading →
The legacy of an aliquot part is a figure that is rarely used, even though its usefulness can be great, since it can become the legal remedy to many concerns expressed by people who come to make a will, as long as the law is applicable.
THE LEGACY OF ALIQUOTATED PART IN CATALAN LAW Continue reading →
Many people who come to the Notary have the mistaken idea that if you do not make a will you will pay more taxes on the inheritance. This idea is, from a theoretical point of view, radically false, since the rules that govern the taxation of inheritance are the same,
FISCAL PLANNING THROUGH THE WILL Continue reading →
We are in a time in which the so-called phenomenon of the perversion of language occurs very frequently, which consists of changing words in order to replace the reality they define with a fantasy that is more comfortable and favorable for us, or as Umberto Eco says, desire
BEFORE PAYING THAN INHERITING Continue reading →
Thanks to the keywords used by internet search engines, I'm noticing a significant interest in the topic of renunciation of legitimate rights, and more specifically, renunciation during life. The reasons can be very varied, and from the cases we've encountered, even legitimate ones,
THE WAIVER OF LEGITIMATE IN CATALONIA Continue reading →
From my time preparing legal opinions, I especially remember the phrase our tutor used to tell us: "Let's turn the glass upside down." By this, he meant that things aren't always as they seem at first glance, and especially that in any legal matter, depending on how we view it, we can arrive at...
THE OTHER SIDE OF THE CAPACITY JUDGMENT Continue reading →
This entry is a complement to the one published in this same blog and which has been quite successful if we judge it by the number of entries, calls, queries and files started. The entry can be consulted here. In a very summarized way, what we were asking was what the situation was in
THE INTERPELLATIO IN IURE IS NOTARIZED Continue reading →
