los descendientes apartados o mejorados ... (y, en su caso, el cónyuge apartado)

03:23 Sep 3, 2018
Spanish to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / Inheritance tax and allowances
Spanish term or phrase: los descendientes apartados o mejorados ... (y, en su caso, el cónyuge apartado)
This is a document to do with heirs and inheritance tax. I can't work out what 'apartado(s)' and 'mejorados' would be in this context.
I also have the words 'mejorante/apartante' 'mejorado/apartado' as column headings in a table for tax residence, which I find equally baffling. Any ideas?
Brian Melichan
United Kingdom
Local time: 04:14


Summary of answers provided
4descendants receiving advancements of compulsory or discretionary shares
Rebecca Jowers


Discussion entries: 2





  

Answers


6 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
descendants receiving advancements of compulsory or discretionary shares


Explanation:
You haven’t provided much context, but it appears that this text deals with inheritance law in Galicia. If this is the case, “apartado” is a compulsory heir (“heredero forzoso”) who is given an advancement (“anticipo de la herencia recibido en vida”) of his quota of an inheritance (“legítima”) during his lifetime, while (in this context) “mejorado” refers to the recipient of a discretionary share (“la mejora”), also given as an advancement.

This is explained here: https://www.calixtoescariz.com/blog/herencia-vida-galicia-ve...




Rebecca Jowers
Spain
Local time: 05:14
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 88
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