Testamentary Improvement Agreement Spain

A Testamentary Improvement Agreement Spain (Acuerdo de Mejora Testamentaria) is a formal legal instrument through which a testator (testador) exercises the facultad de mejorar — the right to favour one or more specific descendants (hijos or nietos) with a larger share of the estate than they would receive under the strict rules of equal partition among forced heirs (herederos forzosos). The legal basis is Article 823 of the Código Civil (CC), which provides that the testator may dispose of the mejora — one third of the estate reserved for improvement of specific descendants — by will or by a formal agreement with the beneficiary descendant (pacto de mejora con entrega de bienes presentes) in the jurisdictions where such agreements are permitted.

Spanish inheritance law under the Código Civil divides a decedent's estate into three thirds: the legítima estricta (one third divided equally among all children and descendants under Article 808 CC — the strict forced share); the mejora (one third that the testator may assign to any descendant, including grandchildren, to the exclusion of others — Article 823 CC); and the libre disposición (one third freely disposable to any beneficiary, including non-relatives, under Article 763 CC). The Acuerdo de Mejora Testamentaria concerns the middle third — the mejora — and the testator's decision to concentrate this share on a specific beneficiary.

The mejora may be made by testament (testamento) or by the bilateral agreement (pacto de mejora) permitted in certain autonomous communities with their own civil law (derecho civil foral). Catalonia's Codi Civil de Catalunya (Book IV on successions — Llei 10/2008) permits hereditary pacts (pactes successoris) that are binding on the testator during their lifetime — unlike testaments which are freely revocable. The Basque Country's Ley 5/2015 de Derecho Civil Vasco permits the troncal inheritance system and bilateral succession agreements (heredamiento). Galicia (Ley 2/2006 de Derecho Civil de Galicia), Aragon (Código Foral de Aragón), and Navarre (Compilación de Derecho Civil Foral de Navarra) also have distinct foral succession systems with different mejora mechanisms.

Under the common (Código Civil) system applicable in Castile, Madrid, and most of Spain, the mejora made in a testamento can be revoked by a later will or codicil — it is not contractually binding unless elevated to a public deed as a recognized exception (Article 826 CC allows an irrevocable mejora agreement (mejora pactada) recorded in a public deed before a notario if this is expressly agreed between testator and beneficiary). The Acuerdo de Mejora Testamentaria under Article 823 CC in the common law regions primarily serves as a formal declaration of intent within the testamentary framework, rather than a binding bilateral agreement as under foral law.

The calculation of the mejora must respect the legítima estricta of all forced heirs (herederos forzosos) — children and descendants under Article 807 CC, and in their absence parents and ascendants under Article 807 CC. Any mejora that prejudices the legítima estricta of other forced heirs is subject to reduction (reducción de disposiciones inoficiosas) under Article 817 CC and can be challenged before the Juzgado de Primera Instancia by the aggrieved heir within the limitation period established by the Tribunal Supremo's jurisprudencia on inheritance actions.

The notario público plays a central role in formalising the Acuerdo de Mejora — under Article 826 CC, a mejora agreement that the testator wishes to make irrevocable must be recorded in a public deed (escritura pública notarial). The Colegio de Registradores maintains the Registro de Actos de Última Voluntad, which records all notarial wills and may reference improvement agreements. For autonomous communities with a distinct foral civil law, the local Colegio Notarial protocols govern the form and execution of mejora agreements.

A Testamentary Improvement Agreement Spain is needed whenever a testator wishes to formally exercise the right to favour a specific descendant with a greater share of the estate than equal partition among forced heirs would produce, using the mejora third under Article 823 of the Código Civil.

The agreement is required when a testator with multiple children wishes to favour one child — perhaps the one who has provided care (cuidados familiares), managed the family business, or made greater personal sacrifices — with a larger inheritance share, using the mejora third to supplement that child's equal share of the legítima estricta.

A Testamentary Improvement Agreement is needed when the testator wishes to benefit a grandchild directly — bypassing the grandchild's parent (the testator's child) — using the mejora third. Article 823 CC permits the mejora to be granted to any descendant, not only children, allowing testators to skip generations and provide directly for grandchildren who may be in greater need.

The document is required when a testator in an autonomous community with foral civil law — Catalonia, Basque Country, Galicia, Aragon, Navarre — wishes to use a bilateral succession agreement (pacto sucesorio or heredamiento) to make a binding, irrevocable transfer of the mejora share during their lifetime, producing a contractual commitment that survives subsequent changes of mind and protects the beneficiary against revocation.

A Testamentary Improvement Agreement Spain is needed when the testator wishes to specify that the mejora share shall include specific identified assets — a family business, a particular property (finca rústica or urbana), a valuable artwork, or a financial portfolio — rather than an abstract one-third share of the estate, confirming that the favoured descendant receives those specific assets under Articles 1061 to 1065 CC on partition.

The document is also required during estate planning for high-net-worth individuals in Spain seeking to minimise impuesto sobre sucesiones y donaciones (inheritance tax — Ley 29/1987) by structuring the testamentary disposition to take advantage of bonificaciones and reducciones available under autonomous community legislation, which varies significantly between regions (Madrid provides a 99% bonificación for direct descendants; other regions have lower reliefs).

Under the Código Civil Articles 657–1087, Spanish succession law applies the legítima system (forced heirship). The Ley del Notariado governs testamentary forms (abierto, cerrado, ológrafo). The Impuesto sobre Sucesiones y Donaciones (ISD) Ley 29/1987 taxes inheritances. Foral regions (País Vasco, Navarra, Cataluña, Aragón, Baleares, Galicia) have distinct succession rules. The Reglamento UE 650/2012 governs cross-border EU successions.

A valid Testamentary Improvement Agreement Spain under Código Civil Article 823 must include the following elements to be effective and enforceable, whether executed as part of a will or as a standalone notarial document.

Testator Identification: Full legal name, DNI, date of birth, marital status (estado civil), matrimonial property regime (sociedad de gananciales or separación de bienes), and domicile of the testator. The testator's mental capacity (capacidad para testar) under Article 662 CC — that the testator is of legal age (18 years) and of sound mind — must be confirmed by the notario at execution.

Identification of All Forced Heirs: Full names and DNIs of all living children (hijos) and descendants who constitute the forced heirs (herederos forzosos) entitled to the legítima estricta under Article 808 CC. This is essential to verify that the mejora does not prejudice the legítima estricta of any forced heir.

Identification of the Mejora Beneficiary: Full name, DNI, and family relationship to the testator of the descendant (hijo, nieta, etc.) to whom the mejora is being granted. Confirmation that the beneficiary is a descendant of the testator, as required by Article 823 CC — the mejora cannot be granted to non-descendants.

Scope of the Mejora: A clear statement of what the mejora comprises — whether it is the full one-third mejora share of the estate, a fractional portion of it, or specific identified assets (bienes determinados) charged against the mejora share. For specific assets, full identification including Registro de la Propiedad data for real property, vehicle registration data, or financial account details.

Legítima Calculation: Confirmation that the mejora, combined with the legítima estricta shares of all forced heirs, does not exceed the total value of the estate (caudal hereditario). Any excess over the legítima estricta and mejora threshold encroaches on the libre disposición third — or worse, on the legítima estricta itself, which triggers the reduction mechanism of Article 817 CC.

Revocability Statement: Under common Código Civil law, the mejora included in a testament is revocable unless the testator has expressly agreed with the beneficiary in a notarial deed (escritura pública) that it shall be irrevocable under Article 826 CC. The document must clearly state whether the mejora is revocable (by later will) or irrevocable (by notarial agreement — pacto de mejora irrevocable).

Inheritance Tax Considerations: Identification of the applicable autonomous community for inheritance tax (impuesto sobre sucesiones y donaciones — Ley 29/1987) and the bonificaciones, reducciones, and tarifa applicable. For real property forming part of the mejora, the fiscal value (valor fiscal) established by the Agencia Tributaria or autonomous community tax authority (e.g. Agencia Tributaria de Cataluña, Hacienda Foral de Bizkaia) is relevant for tax calculation.

Notarial Execution: For mejora agreements intended to be irrevocable under Article 826 CC, the document must be executed before a notario público from the Colegio Notarial with territorial competence. The notario verifies the testator's capacity, reads the document aloud to the parties, and grants the escritura pública, which is then registered in the Registro de Actos de Última Voluntad.

Forms-legal.com provides this Testamentary Improvement Agreement Spain template as a planning reference. All mejora arrangements must be reviewed by a qualified abogado especialista en derecho sucesorio and a notario público to confirm compliance with the Código Civil, applicable foral law, and impuesto sobre sucesiones y donaciones regulations.

Additional compliance elements for a Testamentary Improvement Agreement Spain used in Spain include: Under the Código Civil Articles 657–1087, Spanish succession law applies the legítima system (forced heirship). The Ley del Notariado governs testamentary forms (abierto, cerrado, ológrafo). The Impuesto sobre Sucesiones y Donaciones (ISD) Ley 29/1987 taxes inheritances. Foral regions (País Vasco, Navarra, Cataluña, Aragón, Baleares, Galicia) have distinct succession rules. The Reglamento UE 650/2012 governs cross-border EU successions. Forms-legal.com provides this template as a starting point for Spain-compliant documentation.