Inheritance and estates
Losing benefit of inventory through asset depletion
The issue and the court’s approach
Loss of the benefit was upheld for disloyal transactions reducing the value of a company whose shares formed the estate. Related companies did not shield self-benefiting acts harming estate assets.
Related dictionary concepts
Official source and identification
Supreme Court · Civil Chamber · STS 1594/2025 · Appeal 4914/2020 · 2025-11-11
Original explanatory note based on the official Civil Chamber weekly summary. This is not a claim to have reviewed the full judgment. The English version is explanatory, not an official translation.
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General information on Spanish law. Application depends on the facts, applicable legislation and subsequent developments.