The reserved share is a share in the inherited assets taking into account any gifts given during the lifetime of the deceased, and excluding debts.

Forced heirs are descendants and if there are no living descendants, the ascendants become the forced heirs.

The reserved share of the descendants, if they are 4 or less, is 1/3

If there are more than 4, the reserved share will be ½ of the estate

The reserved share of the ascendants is ¼ of the estate (C.C.)

The inheritor may be obliged to pay the value of the reserved share in money, even if there is no money in the estate.

Ibiza and Formentera

The reserved share is the value of the estate share, so it can be paid in money or in inherited assets.

The reserved share of the descendants is as Mallorca y Menorca and the reserved share of the ascendants is as regulated in common Civil Code regime.

NAVARRA

In Navarra there is no reserved share. There is complete freedom to dispose of the assets.

The testator only has to designate the forced heirs ( descendants) with the formula «cinco sueldos febles o carlines y una robada de tierra en los montes comunes». That has no patrimonial at all, but must be stated if no other asset is bestowed on the descendants.

If the deceased had got married for a second or third time no one of the descendants of the new marriage can obtain more than the lees beneficiary of the previous marriage.

In the same case. Any assets that the testator had received as a gift from the previous partner, or his or her ascendants or descendants, must be allocated to the descendants of that first marriage.

CATALUÑA

The reserved share is the value of the estate share, taking into account any gifts given during the lifetime of the deceased, and excluding debts. It can be paid in inherited assets or money, even if there is no money in the estate.

Forced heirs are the sons or daughters in equal parts

If there are no sons or daughters, the parents will be the forced heirs in equal parts.

The reserved share is ¼ of the estate.

BASQUE COUNTRY

In Basque Country, the reserved share is a third of the deceased assets, taking into account any gifts given during the lifetime of the deceased, and excluding debts.
Forced heirs with a right to the reserved share are the descendants. The deceased is free to distribute the reserved share between them in whatever manner he or she chooses, no matter what grade they are, even designating one and excluding the others, so a grandson can be the beneficiary even if there are sons or daughters of the deceased.

If nothing has been stated, the forced heirs will be all the sons and daughters, in equal parts.
Children of any previously deceased son or daughter, take the place of their parent.

GALICIA

The reserved share is the value of the estate share, taking into account any gifts given during the lifetime of the deceased, and excluding debts. It can be paid in inherited assets or money, even if there is no money in the estate.

Forced heirs are the descendants, and the reserved share is the value of the ¼ of the estate.