1: MAKING A WILL

Being responsible to and for your family is something we all take seriously and, although we live in a healthy environment here on the Costa Blanca and wish everyone a full and fruitful life, we cannot ignore the inevitable that age will bring. Although it isn't legally necessary to have a Spanish will for Spanish property, it is advisable to have a separate will for any country in which you own property, so that when a person dies, assets can be dealt with immediately under local law without having to wait for the granting of probate in another country. This will also make the administration of the estate cheaper and speed up the will's execution, by-passing the long and complicated process of having a foreign will executed in Spain.

Please note that, if you have two or more wills, you must ensure that they don't contradict or invalidate one another. All wills should be periodically reviewed to ensure that they reflect your current financial and personal circumstances.

The responsible approach is, therefore, that all adults should make a will (testamento), irrespective of how large or small their assets. If a non Spaniard dies without a will in any country, the estate may be automatically disposed of under Spanish law and the law regarding compulsory heirs applied. (See Law of Obligatory Heirs)

A foreigner resident in Spain is usually permitted to dispose of their Spanish assets according to the law of their home country. If they have lived in Spain for a long time it may be necessary to create a legal domicile in your home country for the purpose of making a will.

An important point is that a will made by a foreigner regarding Spanish assets does not need to bequeath property in accordance with Spanish law, as Spanish law is not usually applied to foreigners and the disposal of property (buildings or land) in Spain is governed by the law of the deceased's home country. However, if there is a dispute among the beneficiaries, then Spanish law is applied.

Law of Obligatory Heirs: Under Spanish law, a surviving spouse retains all assets acquired before marriage, half the assets acquired during the marriage and all personal gifts or inheritance which have come directly to the spouse. The remaining assets must be disposed of under the Law of obligatory Heirs, as follows.

When a person dies leaving children, no matter now many, their estate is divided into three equal parts:

1. One third must be left to the children in equal parts.
2. Another third must also be left to the children, but the testator decides how it is to be divided. Importantly, a surviving spouse has a life interest in this second third and the children who inherit it cannot dispose of it freely until the surviving parent dies.
3. The final third can be freely disposed of.

Note that if a child dies leaving children of their own, they automatically inherit their share. If the deceased has no children, the surviving parents have a statutory right to one-third of the estate if they have a surviving spouse, or half of the estate if they don't.

Types of Will: There are three kinds of Spanish will, each of which is described below. Note that, where applicable, the rules relating to witnesses are strict and, if not followed precisely, can render a will null and void.

Open Will: Is the normal and usually most suitable type for most people. It is not necessary to employ a lawyer to prepare, although we would advise you to. It must, in all cases, be prepared by a notary who is responsible for ensuring that it is legal and properly drawn up. The contents must be known to the notary and three witnesses, who can be of any nationality - each of them must sign the will. The notary will give you a copy (copia simple or copia autorizada) and send a copy to the general Registry of Wills (Registro General de Actos de Ultima Voluntad) in Madrid. The original remains at the notary's office. If you don't understand Spanish, you will need an official translation into a language that you understand fluently.

Closed Will: Whose contents remain secret, must be drawn up by a Spanish lawyer to ensure that it complies with the Spanish law. You must take the will to a notary, who seals the envelope and signs it (as must two witnesses) and then files it and records it, as for an open will.

Holographic Will: Is a will made in your own handwriting or it can be made orally. If written, it must be signed and dated and must be clearly drafted in order to ensure that your wishes are absolutely clear. No witnesses or other formalities are required. It can be voluntarily registered with the registry or wills. On the death of the testator, it must be authenticated before a judge, which will delay the will's execution. An oral will must be made in the presence of five witnesses, who must then testify to a notary the wishes of the deceased. The notary then prepares a written will and certifies it.

Costs and Procedures: Spanish wills can be drawn up by Spanish lawyers and notaries abroad, although it is cheaper to do it in Spain. The role of executor is not normal in Spain, but if you appoint one, it may increase the inheritance tax payable and you should inform your heirs so that they will know to inform them in the event of your death. It is not advisable to appoint a lawyer who does not speak Spanish as your executor, as he will have to instruct a Spanish lawyer whose fees it will be impossible to control. If you appoint a lawyer as your executor, he is permitted to charge a maximum of five percent of the estate's value.

Your beneficiaries must produce an original death certificate or an authorised copy. If you die outside Spain, a foreign death certificate must be legally translated and notarised for it to be valid in Spain. The inheritance tax declaration and the payment of inheritance tax duties must be made in six months of your death if you die in Spain and within 16 months if you die elsewhere (otherwise a surcharge may result). Inheritance tax must be paid in advance of the release of the assets to be inherited in Spain, and beneficiaries may therefore need to borrow funds to pay the tax before they receive their inheritance. Note that the winding-up of an estate can take a long time in Spain.

Keep a copy of your will or wills in a safe place and another copy with your lawyer or the executor of your estate. Do not leave them in a bank safe deposit box, which in the event of your death is sealed for a period under Spanish law.

In Spain, marriage does not automatically revoke a will, as in some other countries. Spanish inheritance law is a complicated subject and it is important to obtain professional legal advice when writing or altering your will or wills to en-sure that all your wishes are followed in what can be a very stressful time for remaining family members.

2: THE THREE KINGS

As this is the December issue, there is no better time to cover Christmas. As Spain could be described as one of the more religious European Countries they will celebrate Christmas with the baby Jesus very much in mind and you may find that, prior to Christmas, the shops are not as decorated as much as you may expect and that the build-up is not as frenetic as other Countries.

Christmas day is centred on the religious significance and will be celebrated with a large family gathering of many generations. In general, there is no giving of presents, although recently it has become more common for a single small gift to be given. December the 26th is a normal working day.

However, in Spain, Christmas is not yet over. In the UK the 12th Night is the day when Christmas ends, but in Spain it is a religious festival known as Epiphany, or The Three Kings. This is the celebration of the three Wise Men or Kings Caspar, Melchior and Balthazar, visiting the infant Jesus bearing the gifts of gold, frankincense and myrrh. This is the day that presents are given, but in the main only to the children. Typically this will be done in a parade and this example is for the Town of Calpe although most towns have a similar celebration.

Approx 11pm and, weather permitting, a boat carrying the kings arrives at the beach and waiting will be three ornate carriages drawn by teams of horses. Each carriage will be loaded with numbered presents. These have been previously arranged by present givers and each number relates to a specific child. The three kings then parade through the town streets which are lined with the people of the town. Each king will have a musical band and supporters. During the parade sweets and other trinkets are thrown to the crowds from support vehicles and children & adults alike will be busy collecting all that they can and filling bags brought just for the purpose. The kings reach the main square at the top of the town and after music, singing and a blessing by the Priest the presents are given to the children. Finally the night ends with a spectacular firework display.

3: FOCUS ON JALON AND THE JALON VALLEY

The Jalon Valley (pronounced Ha-Lon) also known as Pop valley (Valle de Pop) is situated inland from the town of Benissa and has some of the best scenery in the Costa Blanca. The ruggedly magnificent mountains Siguili and Carrascal enclose the wide open fertile valley where you can find olive trees, citrus groves, vineyards and almonds. The valley is the home of many villages including Jalon that shares it name with the valley, Alcalali, Lliber and Parcent, which are about 3km apart, folklore being that this was an appropriate donkey ride away, to allow for a comfortable daily return trip to and from working in the fields.

The Valley has some of the best walking in the area, suitable for all levels, from a very gentle stroll to a major hike around the Sierra Bernia mountain range. The best time to see the valley is in the early spring when the almond & fruit trees come into blossom.

The valley is dissected by the river Gorgos generally dry, except in periods of heavy rain. The town of Jalon is set at the heart of the Valley and, like much of Iberia, was under Arabic influence for over five hundred years. There are two ruined fortresses and the Arabians’ influence continues today in the village houses with large wooden porticos.

The old square is the home of a weekly market every Tuesday. There is also a well-attended Saturday Rastro (car boot-type sale) just to the edge of town and there are many shops, bars and restaurants and some surprises, tucked away in the narrow streets.

The valley is also famous for its wine and bodegas (wine cellars) where you can sample the various types before buying at greatly reduced prices.

Alcalalí, of Arabic origin, means a place where pots were baked, and many remnants of pots have been found during excavations. The village should be visited on foot to enjoy the quiet streets. At the centre of the village, is the church with a large ornamental tile, which reveals the origins and history of the village. The adjacent Mediaeval Tower, now a raisin museum, was originally the prison and, from the fifth floor glass walled room, there are magnificent panoramic views. It is also the home of The English Careline Theatre group.

A road leads to the he mountainous "wall" called Col de Rates and it is well worth taking your camera to take pictures of the beautiful views.

Lliber is the smallest village in the valley with less than 500 inhabitants. The narrow road through the village is controlled by traffic lights. The town is traditionally linked with that of Jalon. Its economy, like most of the area is based on almonds, vines and oranges. The ‘riu-rau’ drying houses for raisins can still be seen in the village. Wine is produced in the valley under the Vall de Xalo label by the Virgen Pobre Co-operative. Muscatel, the dessert wine, is a speciality, as most of the vineyards in the area specialize in this type of grape. It may be a small village, but the fiestas are anything but. The firework displays during fiesta week are well worth seeing.

Parcent, which sits on a hill overlooking the valley, is of Latinorigin. Later, it was a Moorishtown until the forces of Jaime Iof Aragonconquered it in 1256. One of its former residents, the painter Gabriel Miro, (1879-1930) commented that Parcent was ‘a paradise between the mountains’. The small but beautiful Holy Virgin church is right at the centre of the village. Of the approx 1,000 inhabitants, a third are non-Spanish.

This newsletter is intended as a guide and to be informative and helpful in the process of searching for and purchasing a property in Spain. Total accuracy cannot be guaranteed and in all legal, fiscal and other matters a fully qualified professional should be consulted. Reproduction of any part of this newsletter is not permitted without written permission.