The legitimate portion is the portion of the inheritance that the law reserves for the forced heirs. The Civil Code establishes clear rules for its calculation. In 2026 these rules remain in force with the specific adaptations of each autonomous community.
This article details the exact calculation procedure. It includes examples with estates of different sizes and specific strategies to reduce litigation. Heirs learn to know their rights and testators find tools to organize their assets.
What is the legitimate portion and who is entitled to it
The Civil Code regulates the legitimate portion in articles 806 to 822. Direct descendants are the main forced heirs. They are entitled to 66.6% of the net value of the inheritance.
This percentage is divided into two thirds. The first third is the strict legitimate portion and is distributed equally among all the children. The second third is the improvement portion and the testator decides how to distribute it among the descendants. The remaining third is freely disposable.
When there are no descendants, the ascendants are entitled to 50% of the assets. The surviving spouse is not a forced heir but receives usufruct according to articles 834 and following of the Civil Code. The rule protects the direct family but generates tensions if the testator wants to favor one of the children.
How to calculate the legitimate portion step by step
The calculation begins with the formation of the hereditary mass. The assets existing at the time of death are added. Pending debts and charges are subtracted. Then the lifetime donations that must be collated are incorporated.
The value of real estate is determined with an appraisal updated to the date of death. Bank accounts are taken at their balance. Shareholdings in companies require expert valuation or audited balances. Forgetting any previous donation is one of the most common mistakes and causes subsequent claims.
Once the mass is formed, the percentage is applied. With three children and a mass of 600,000 euros the total legitimate portion is 400,000 euros. The strict legitimate portion amounts to 200,000 euros, that is 66,667 euros per child. The improvement third is another 200,000 euros that can be assigned unequally. The remaining 200,000 euros are freely disposable.
Deadlines matter. The Inheritance and Gift Tax is settled within the six months following the death. This period can be extended for another six months if requested before the first one ends.
Impact of the autonomous community reforms in 2026
The Civil Code applies in communities without their own law. Catalonia, Galicia, Aragon, the Balearic Islands, Navarre and the Basque Country have specific rules that modify the legitimate portion.
The Civil Code of Catalonia sets the legitimate portion at 25% of the assets. This reduction gives the testator greater freedom to dispose of their assets. In Galicia Law 2/2006 on Civil Law of Galicia maintains percentages close to the Civil Code but introduces greater flexibility in the collation of donations.
Navarre and the Basque Country allow succession agreements. These agreements allow future heirs to renounce the legitimate portion in advance in exchange for specific compensation. The agreement is formalized in a public deed before a notary.
Civil residency determines which rule applies. A person born in Madrid who has been residing in Barcelona for ten years and acquires Catalan civil residency sees the legitimate portion of their future inheritance modified. It is advisable to review the civil residency each time the will is updated.
Numerical examples updated to 2026
A retiree from Toledo leaves an inheritance of 195,000 euros in 2026 between accounts and a vehicle. There are no previous donations or debts. He has two children. The hereditary mass is 195,000 euros. The total legitimate portion amounts to 130,000 euros. Each child receives a minimum of 43,333 euros of strict legitimate portion. The freely disposable third allows the testator to leave 65,000 euros to an NGO.
A family from Valencia owns assets worth 700,000 euros in 2026: an apartment of 420,000 euros, savings of 280,000 euros. Three children. The mass is 700,000 euros. The legitimate portion is 466,667 euros. Each child has 77,778 euros guaranteed as strict legitimate portion. The mother can assign part of the improvement to the child who has cared for her in the last four years without the others being able to challenge it if the will is well drafted.
In Madrid a businessman leaves 1,800,000 euros in 2026. It includes a company valued at 900,000 euros and four children. The total legitimate portion is 1,200,000 euros. To avoid dividing the company, the testator takes out a life insurance policy of 240,000 euros for each of the three non-continuing children. The fourth child receives the entire company. The operation is documented in the will and in the policies.
Legal strategies to plan without violating rights
Lifetime donations are an effective tool. They are formalized in a notarial deed and it is expressly indicated whether they are imputed to the legitimate portion or to the improvement. A father can donate 140,000 euros to each child in 2025. That amount is deducted from what corresponds to them in the 2026 inheritance. The Gift Tax must be paid in each community. In Madrid the reductions for kinship can reach 99% if the requirements are met.
Life usufruct reduces immediate tension. The testator leaves bare ownership to the children and the usufruct to the spouse. The surviving spouse maintains the use of the home until their death. At that moment the children consolidate full ownership without a new settlement of inheritance tax in many cases.
Life insurance policies remain outside the hereditary mass when there is a designated beneficiary. The capital is delivered directly to the beneficiaries. A father with three children can take out three policies of 150,000 euros each. That money compensates the children who receive fewer real estate assets.
The creation of a limited company allows the gradual transfer of shares. The father contributes his real estate and savings to the company. Then he donates shares to the children each year within the tax-exempt limits. This technique maintains control of the assets and reduces conflict.
Juan, a 68-year-old engineer residing in Malaga, had in 2025 a chalet worth 550,000 euros, 120,000 euros in accounts and 80,000 euros in funds. He wanted to leave the chalet to his daughter who lived nearby. His two sons resided abroad and had a bad relationship with their sister. The notary calculated a mass of 750,000 euros and a legitimate portion of 500,000 euros. He recommended donating 150,000 euros to each son by notarial deed in 2025. In the will he left the chalet and the rest to the daughter with express imputation to the improvement. Juan passed away in March 2026. The three siblings accepted the inheritance in 38 days without filing any claims.
How to reduce litigation through succession planning
Litigation usually arises due to lack of documentation or perceptions of unequal treatment. A clear will updated every five years avoids many disputes. It is advisable to attach an inventory of assets and previous donations to the will.
Prior communication with the heirs reduces suspicions. Explaining the reasons for a greater improvement to one of the children avoids subsequent claims. In Navarre and the Basque Country succession agreements allow signing binding agreements during the lifetime of the deceased.
These procedures can be managed online. The notary verifies the client's identity and formalizes the documents through videoconference.