Successions

Some children contested the inheritance partition of their father because they believed that, when doing the calculations, some donations had not been properly valued that the deceased had made during his lifetime. Specifically, the father had donated life usufructs over shares (that is, the right to enjoy those shares while the usufructuary is alive), and the plaintiffs argued that this assessment was key to correctly calculate the legitimate portion. According to them, due to the incorrect valuation, they had ended up receiving less than what they were entitled to.

The debate revolved around how to interpret art.1045 CC when what is donated and then must be “ brought into collation ” is not a “normal” thing (a complete asset), but rather a life usufruct . The plaintiffs defended a very simple idea, the usufruct is worth less as time goes by, because the life expectancy of the usufructuary decreases. That is why they argued that it did not make sense to assess that usufruct using the age of the usufructuaries at the time of the donation, but the age they have when the partition is made (when the accounts are recalculated). If the old age is used (younger), the usufruct "appears" artificially more valuable and, in practice, this can harm their legitimate interests.

The Supreme Court (TS) agrees with them and explains that art. 1045 CC should be applied by looking at what was donated and why its value changes . If the change depends on the donee (due to their will or activity), it should not affect the estate. But if the change is due to external causes beyond their control, it should be taken into account. Here, the passage of time It is something natural and greatly affects the value of the usufruct (decreases), while the bare ownership increases. For consistency, the Supreme Court says that if the current value is used in the partition current value is used , as well as the current value of the usufruct current value of usufruct In disputes over inheritances, our professionals can advise you in the defense of your claims and rights.