Siblings and children of Siblings

If there are no ascendants or descendants, nor a widow or widower, the inheritance is as follows:

In the category of collaterals, siblings and sons or daughters of siblings inherit with preference over other collaterals.

Half siblings (Vínculo sencillo) will inherit only half the portion that a full sibling will inherit (siblings from the same father and mother).

If siblings coexist with sons or daughters of siblings previously deceased, the siblings inherit by heads, and the sons or daughters of previously deceased siblings, by “estirpes”, so they inherit jointly the same portion that their father or mother would have inherited if they had still been alive.

If there are no siblings but there are sons or daughters of siblings, they all inherit in equal portions, regardless of however many of them there are in each “estirpe.”

If there are no siblings or sons or daughters of siblings, the rest of the collaterals inherit according to the closeness of the grade.
The closest grade excludes the others, and within that grade, there is no distinction of lines so the inheritance is always in equal portions if there is more than one in the grade ( uncles, aunts, nephews and nieces are third grade, cousins are fourth grade.)

There is no inheritance for relatives beyond the fourth grade. In these cases, the State inherits.