{"id":60132,"date":"2022-12-28T11:25:44","date_gmt":"2022-12-28T10:25:44","guid":{"rendered":"https:\/\/lightweb.dev\/l\/svm-temp\/?p=60132"},"modified":"2022-12-28T11:33:02","modified_gmt":"2022-12-28T10:33:02","slug":"skatt-juridik-2","status":"publish","type":"post","link":"https:\/\/lightweb.dev\/l\/svm-temp\/artiklar\/info-juridik\/skatt-juridik-2\/","title":{"rendered":"Skatt & Juridik: Svensk eller spansk r\u00e4tt vid arv?"},"content":{"rendered":"

Om du \u00e4ger egendom i Spanien, \u00e4r det att rekommendera att se \u00f6ver vad som g\u00e4ller i en framtida arvssituation. I detta nummer ska vi reda ut de st\u00f6rsta skillnaderna mellan svensk och spansk arvsr\u00e4tt.<\/strong><\/p>\n

\"\"

Av Jessica Kamph GONVEL & KAMPH spanska advokater och skatter\u00e5dgivare info@gonvelkamph.net \u00b7 www.gonvelkamph.net<\/p><\/div>\n

G<\/span>rundregeln vid arv f\u00f6r EU-medborgare \u00e4r att den lag som ska till\u00e4mpas p\u00e5 delningen av kvarl\u00e5tenskapen efter den avlidne \u00e4r den lag d\u00e4r denne var bosatt, den s.k. hemvistprincipen. F\u00f6re \u00e5r 2015 g\u00e4llde nationalitetsprincipen, d.v.s. det lands lag d\u00e4r den avlidne var medborgare. Det inneb\u00e4r att om du \u00e4r bosatt, resident, i Spanien kommer spansk arvsr\u00e4tt att best\u00e4mma vem som \u00e4rver efter dig och om du d\u00e4remot \u00e4r bosatt i Sverige \u00e4r det svensk r\u00e4tt som till\u00e4mpas. Vill du \u00e4ndra detta kan du skriva ett lagval, som g\u00f6rs genom testamente. Lagvalet avser vilken lag som reglerar hur f\u00f6rdelningen ska ske av kvarl\u00e5tenskapen, d.v.s. vem som \u00e4rver efter dig. Lagvalet p\u00e5verkar allts\u00e5 inte hur arvskiftet m\u00e5ste registreras eller vilket land som har r\u00e4tt att ta ut skatt p\u00e5 arvet.<\/p>\n

I f\u00f6rra numret <\/span>tittade vi n\u00e4rmare p\u00e5 vad spansk r\u00e4tt best\u00e4mmer avseende f\u00f6rdelning av arv efter en avliden och vem som \u00e4r br\u00f6starvingar enligt spansk r\u00e4tt.<\/p>\n

 <\/p>\n

I Spanien \u00e4r det barnen som \u00e4rver<\/strong> i f\u00f6rsta <\/span>hand, medan make\/maka har r\u00e4tt till nyttjander\u00e4tten till en tredjedel av kvarl\u00e5tenskapen. Normalt brukar det inneb\u00e4ra att \u00f6verlevande make\/make f\u00e5r r\u00e4tt att bo kvar i den gemensamma bostaden. P\u00e5 samma s\u00e4tt som i Sverige, g\u00f6rs f\u00f6rst en bodelning av giftor\u00e4ttsgods innan resterande kvarl\u00e5tenskap f\u00f6rdelas som arv.<\/p>\n

Den stora skillnaden<\/strong> mellan svensk och <\/span>spansk arvsr\u00e4tt i fr\u00e5ga om br\u00f6starvingar \u00e4r s\u00e5lunda att det i Sverige i f\u00f6rsta hand \u00e4r make\/maka som \u00e4rver varandra och barnen m\u00e5ste v\u00e4nta att f\u00e5 sitt arv tills b\u00e5da f\u00f6r\u00e4ldrarna avlidit (om det inte finns s\u00e4rkullbarn), medan det i Spanien \u00e4r barnen som \u00e4rver i f\u00f6rsta hand.<\/p>\n

Laglotterna, d.v.s. den arvslott<\/strong> som varje <\/span>d\u00f6dsbodel\u00e4gare har r\u00e4tt till enligt lag, \u00e4r ocks\u00e5 olika f\u00f6rdelade i de b\u00e5da r\u00e4ttssystemen. I Sverige \u00e4r laglotten h\u00e4lften av arvslotten. I Spanien d\u00e4remot delas kvarl\u00e5tenskapen upp i tre delar och laglotten motsvarar tv\u00e5 tredjedelar, som vi s\u00e5g i f\u00f6rra numrets artikel. Den ena tredjedelen m\u00e5ste g\u00e5 till br\u00f6starvingarna medan man har r\u00e4tt att antingen f\u00f6rdela den andra tredjedelen mellan br\u00f6starvingarna eller testamentera den till endast ett av barnen. Man har allts\u00e5 m\u00f6jlighet att gynna bara ett av barnen. Den sista tredjedelen kan man disponera fritt och testamentera till vem man vill.<\/p>\n

En annan av de stora skillnaderna<\/strong> \u00e4r att <\/span>d\u00f6dsbo som juridisk person inte finns i Spanien. Det betyder att det inte g\u00e5r att s\u00e4lja egendomen innan skifte skett och \u00e4ven att arvingarna kan komma att ansvara f\u00f6r den avlidnes skulder. I Sverige ansvarar d\u00f6dsbof\u00f6rvaltningen f\u00f6r att betala eventuella skulder innan skifte sker och d\u00f6dsboet kan f\u00f6rs\u00e4ttas i konkurs om skulderna \u00f6verstiger tillg\u00e5ngarna. D\u00e4rf\u00f6r blir arvingarna enligt svensk r\u00e4tt generellt inte skyldiga att betala den avlidnes skulder. I Spanien \u00e4rver man d\u00e4remot b\u00e5de tillg\u00e5ngar och skulder. Det finns dock m\u00f6jlighet att acceptera endast tillg\u00e5ngar som inte \u00f6verstiger skulderna.<\/p>\n

Vilken arvsr\u00e4tt som \u00e4r mest f\u00f6rdelaktig<\/strong> i varje <\/span>enskilt fall beror givetvis p\u00e5 de s\u00e4rskilda f\u00f6ruts\u00e4ttningarna och vad man vill uppn\u00e5. Ni \u00e4r v\u00e4lkomna att kontakta oss om ni \u00f6nskar r\u00e5dgivning i ert \u00e4rende.<\/p>\n","protected":false},"excerpt":{"rendered":"

Om du \u00e4ger egendom i Spanien, \u00e4r det att rekommendera att se \u00f6ver vad som g\u00e4ller i en framtida arvssituation. I detta nummer ska vi reda ut de st\u00f6rsta skillnaderna mellan svensk och spansk arvsr\u00e4tt. Grundregeln vid arv f\u00f6r EU-medborgare \u00e4r att den lag som ska till\u00e4mpas p\u00e5 delningen av kvarl\u00e5tenskapen efter den avlidne \u00e4r […]<\/p>\n","protected":false},"author":8,"featured_media":60134,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[4,60],"tags":[],"class_list":["post-60132","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artiklar","category-info-juridik"],"yoast_head":"\nSkatt & Juridik: Svensk eller spansk r\u00e4tt vid arv? - Svenska Magasinet<\/title>\n<meta name=\"description\" content=\"Om du \u00e4ger egendom i Spanien, \u00e4r det att rekommendera att se \u00f6ver vad som g\u00e4ller i en framtida arvssituation. 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