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Meritxell Gabarró acts as a speaker at the Barcelona Bar Association under the title “LET’S TALK ABOUT INHERITANCES. Tax Planning for Succession”.

On Thursday, October 9, 2025, Meritxell Gabarró participated as the sole speaker at the event organized by the Senior Lawyers Commission of the Barcelona Bar Association, in collaboration with the Intercollegiate Association of Professional Colleges of Catalonia.

On this occasion, the Director of Gabarró Advocats -Inheritance- chose to:

✅Present the key aspects of the inheritance tax in Catalonia, with specific comparisons to the 1987 national Inheritance Tax Law.

✅Highlight when it is more beneficial to inherit rather than to donate, warning about the fiscal cost (Personal Income Tax) of real estate donations.

✅Introduce inheritance agreements, illustrating their advantages in certain cases and raising awareness of the need for prudence given the obvious loss of freedom regarding that property.

Special thanks to the lawyers, doctors, economists, and other professionals, all of them SENIORS, for their attendance and participation in the open Q&A session at the end of the lecture, further enriching the quality of Meritxell Gabarró’s explanations.

And, of course, thanks to Antonio Martínez del Hoyo Clemente, President of the Senior Lawyers Commission of the ICAB, and to the esteemed Isabel Mato, member of the Executive Committee of the Senior Lawyers Commission of the ICAB, who has, for years, renewed her trust in the Director of Gabarró Advocats -Inheritance-.

Meritxell Gabarró delivers the Master Class on inheritance law in the Master’s Degree in Law and Legal Practice at the International University of Catalonia.

On Wednesday, October 8, 2025, Meritxell Gabarró achieved another goal she had set for herself: expanding her participation in other Master’s programmes in Law, this time at the Faculty of Law of the International University of Catalonia.

She was impressed by the high level of participation from all enrolled students, who had prepared the practical case with great effort and precision — a case that our director had carefully designed with great dedication during the month of August.

It was based on a testate succession, including predecease, survivorship, legacies, prelegacies, institution of heir, vulgar substitutions, fideicommissary substitutions of residue, preventive substitutions of residue, rights of accrual, right of transmission, and even an intestate succession without descendants involving an unregistered de facto couple.

The session concluded with a final surprise when the fiscal cost of the inheritance tax was revealed according to the resolution of the proposed inheritance.

Indeed, inheritance law (civil) must necessarily go hand in hand with itsfiscal (tax) implications.

Special thanks to Juan Pablo Garrido, Salvador Durany, and the entire community of the International University of Catalonia for including the participation of the director of Gabarró Advocats Herències.

Meritxell Gabarró teaches a class on “Mortis Causa Transactions” at the Faculty of Law, University of Barcelona.

On Monday, October 6, 2025, the director of Gabarró Advocats Herències delivered a class on mortis causa transactions — in other words, wills, codicils, and testamentary memoranda — to fourth-year Law students at the University of Barcelona. A class held from 7 PM to 9 PM with particularly engaged students.

Worth highlighting was Meritxell Gabarró’s surprise when, in response to an open question posed by the lawyer, the students answered that in their wills they would exclude their designated digital representatives from being able to access or obtain copies of files stored with digital service providers.

Being in contact with young people brings us closer to a different reality than the one we perceive through our clients, and of course, it makes us more well-rounded.
We are grateful to Professor Jaume Tarabal Bosch and the University of Barcelona for continuing to trust our director to share knowledge on inheritance law from the perspective of everyday legal practice.

Article published in La Vanguardia about CIVIL PARTNERSHIPS IN CATALONIA: THE IMPORTANCE OF MAKING A WILL.

With it, we aim to reach citizens residing in Catalonia who, either because they live as a couple or because their child, grandchild, nephew, friend… lives as a couple without having formalised it, should register in a public registry and/or execute a notarial deed of civil partnership and, of course, make a will.

We emphasise that as of today:

✅In Catalonia, after two years of cohabitation with an intent analogous to marriage, one is considered a civil partner, even without having signed any document or being registered.

✅If one member of the couple dies without having made a will and without children, the partner becomes the universal heir, without prejudice to the parents’ legitime rights.

✅For tax purposes, they are treated the same as marriages. Otherwise, they are taxed as strangers.

MORAL: Formalise your civil partnership and make a will.

La Vanguardia has published the article “The financial impact of getting married or not,” which analyses the legal, economic and inheritance differences between marriage and civil partnerships.

In this interview, Meritxell Gabarró explains the key differences between being married or not and underlines the importance of understanding the legal implications before making decisions that may affect future inheritance.

Key takeaways:

✅In Catalonia, married couples and registered partners have equal inheritance rights and the same tax treatment.

✅Eligibility criteria for the widow’s pension differ between marriages and civil partnerships.

✅It is essential to plan and formalize legal aspects through a will, a notarised partnership agreement, or at least registration in a public registry.

Sharing life with someone is a personal decision, but knowing the legal consequences is key to protecting yourself and your partner.

We thank Raquel Quelart for her trust in our Director, who provided expert advice on a topic relevant to both married and cohabiting couples.

You can read the full article in La Vanguardia:
https://www.lavanguardia.com/dinero/bolsillo/20250819/10980532/casarse-pareja-de-hecho-ventajas-desventajas.html

Our director, Meritxell Gabarró, had the opportunity to delve into the concept and significance of the role of the executor during her appearance on TV3’s Tot es mou program last Friday, March 22, 2024. This position, which she often assumes in estates of clients she has advised in drafting their wills, is key to ensuring the fulfillment of testamentary provisions and the proper application of tax regulations.

The executor acts as a trusted figure appointed by the testator, responsible for ensuring their wishes are strictly respected and minimizing potential conflicts among heirs. At Gabarró Advocats -Herències-, we have extensive experience in this field, as Meritxell Gabarró has served as a universal executor in numerous estates.

We thank the Tot es mou program, led by Helena Garcia Melero, for providing this informative platform, as part of the promotion of the Tocats per l’herència documentary from TV3’s 30 Minuts, in which Meritxell Gabarró actively participated, both as an advisor and expert in the field, as well as being interviewed.

You can watch the documentary here:
https://www.3cat.cat/3cat/tocats-per-lherencia/video/6273067/

Thanks to Ana Boadas and Xavier Sardà and the staff of ” Obrim fil ” for the invitation and for giving us the opportunity to use the television media loudspeaker to explain the inheritances. Thanks to Estel Solé, Víctor Amela, Antonio Baños y Pilar Eyre for the complicity.

This article aims to bring a closer and more understandable explanation of a right that has been widely used for generations; nevertheless, its effects, consequences, practical utilities and limitations are mostly unknown.

Meritxell Gabarró prepared a new study case where Mrs. Teresa had an important heritage, with many descendants, each one with her peculiarities, and she requested the advice of the lawyer to plan her succession.

Afterwards, Pilar Pérez gave the talk “Succession Pacts”.

The session concluded with a challenge between both lawyers, specialized in succession law, which explained the parameters used by both professionals when recommending the granting of a will or a succession pact, or both of them, as an inheritance instrument.

Thanks to CICAC for the invitation in such an ambitious course, which has turned out to have an extraordinary level.