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Since 09/3/2021, article 28 of the Mortgage Act is abolished, an anachronistic article that hindered for two years the legal traffic of real estate inherited by people who were not direct heirs of the deceased. Although in Catalonia it did not make any sense because the legitimacy is a credit right, lately its inscription in the Property Registry had reappeared, with the problems that it posed in practice.

We are grateful to the information services of Catalunya Ràdio for asking us for our professional opinion.

The ICAB Succession Course is one of the oldest courses of the ICAB and has a relevant number of enrollees.

Meritxell Gabarró has coordinated it for several years. This year, however, together with the UB Professor, Jaume Tarabal Bosch, it has been modified in order to achieve the improvement desired.

Thanks to Thompson Reuters Aranzadi and to ACEDS for taking into account our professional opinion for the Handbook and the talks of the course.

The presentation was shared with the Notary of Barcelona, Antoni Bosch Carrera, and the Professor of the University of Lleida (UdL), Paloma de Barrón Arniches, with the following three-block distribution:

– From the perspective of the Professor, an overview of the Succession Law in Spain and the frequent causes of challenge of the wills, in a well structured and synthesized exposition.

-The will during the pandemic, from the perspective of the Notary.

-The will as a tool for succession planning. Pros and cons. From the point of view of the lawyer Meritxell Gabarró, who devotes much of her efforts in this specific area and who has comparatively analyzed the taxation of regional inheritance tax laws and the Spanish law, she gives recommendations for the minimization of the inheritance taxation, such as balancing the patrimony of the parents, disintegrating the inheritance to increase the number of heirs, the convivial situations of mutual aid and the life insurances.

Thanks to Thompson Reuters Aranzadi and ACEDS for taking into account our professional opinion for the Handbook and the talks of the course.

– From the perspective of the Professor, an overview of the Succession Law in Spain and the frequent causes of challenge of the wills, in a well structured and synthesized exposition.

-The will during the pandemic, from the perspective of the Notary.

-The will as a tool for succession planning. Pros and cons. From the point of view of the lawyer Meritxell Gabarró, who devotes much of her efforts in this specific area and who has comparatively analyzed the taxation of regional inheritance tax laws and the Spanish law, she gives recommendations for the minimization of the inheritance taxation, such as balancing the patrimony of the parents, disintegrating the inheritance to increase the number of heirs, the convivial situations of mutual aid and the life insurances.

Thanks to Thompson Reuters Aranzadi and ACEDS for taking into account our professional opinion for the Handbook and the talks of the course.