Bringing gifts into account on inheritance
An accounting operation by which certain lifetime gifts are considered when an estate is divided among co-heirs required to account for them.
What to bear in mind
Not every gift must be accounted for, and the asset is not always returned. The heirs' status, any exemption and applicable rules must be examined.
Preparing for your consultation
Gather the will or testamentary records, kinship documents and a list of assets and debts. Applicable law may vary because of regional civil-law affiliation (vecindad civil) or international elements.
Legal source
Spanish Civil Code, article 1035 · BOE (opens in a new tab)
Related content
General information on Spanish law. Application depends on the facts, current legislation and, where relevant, regional civil law or international rules. Reviewed: 26 October 2026.