Spanish Inheritance Law: When Grandchildren Can Inherit From Grandparents

vozpopuli.com (Spanish)

Spanish notary María Cristina Clemente clarified that grandchildren can inherit from grandparents through transmission rights if two conditions are met, addressing a common concern in Spanish inheritance law. The right applies when a parent dies after the grandparent without accepting or renouncing their inheritance, allowing the grandchild to step in. The grandchild must then accept their parent's inheritance to access the grandparent's assets. Fiscal rules simplify this process, as the Supreme Court treats it as a single inheritance transfer, though a 2024 ruling changed the tax accrual date to the parent's death, affecting prescription deadlines.


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