Need some advice of rights of USO FRUCTO inheritor

My partner just died suddenly and I discovered he had left me some property he rents  the apt we have lived in for 20 years but only Uso Fructo.  His children are furious and are demanding access and a copy of the keys so they can enter.  Can he do this? As an owner of a studio myself which I rent out I am not allowed access while it is rented so how can the executor tell the son that he has the right to have a key and access.  He is refusing to pay the community fees and special fees the community has brought in and I will have to pay them.   What can I do.  I really cannot afford a lawyer at this moment as everything is tied up.  He is already delaying things as he lives in England and after 8 weeks still has not sent power of attorney to executors.

The problem is I will be scared to ever leave the property for any length of time in case he comes out and enters and changes locks or something.  I must add that all his personal effects were given to his sister who came to the funeral (his son did not come) plus shares, premium bonds etc and he has the money in the English bank account as the spanish will did not cover that. Everything else in the home we bought together in fact i helped pay for the apartment but let him put it in his name as I did not expect this.

Thankyou for any help offered

Jacquie

 Jacquie:

I do not understand well. 

Please correct:

Was he the owner of two properties: one that is currently rented out to a tenant and another one that is the one you are living in?

Please also mention the deceasor nationality and residency, and if he had estate in his country of origin.

 Yes my partner left me Uso Fructo one apartment that is rented out and also the one we currently live in.  I have the right to collect the rent from the one which will help pay for the upkeep and also the community fees (which the son will not pay) for the one I am living in.   My partner and I lived here for 20 years and it is mentioned in the will that we lived together and also we are registered at the town hall as living together.   My partner was British but has lived here for 21 years and was a resident and on the padron.  He has no property anywhere else only his english bank account which the executor here has no control over and it will go to the son who has to sort it out.  

The notory who is the executor of the will has told the son that he has the right of access and can have keys to the properties.   He does not want to pay any of the community fees or ibi and basura but wants access??   Surely this cannot be correct.  Thankyou for taking the time to try and help me.

Jacquie

 Wonder if you have had any time to read my reply in answer to your request for more information.

Jacquie

 Wonder if you have had any time to read my reply in answer to your request for more information.

Jacquie

 You can live on one and have the fruits ( rents) of the other once during all your life. His kid has no right to access or use it is any way, so so can change locks and have your own keys.

I do not understand why the Notary is not showing respect for what has been stated in wills.

Maria, 

                    Maybe I missed it, but I don’t think the poster mentioned who inherited the properties.  I assume the son.    She said,  ".......  my partner left me Uso Fructo of one apartment that is rented out and also the one we currently live in."

 Maybe it would be of assistance to others if you mentioned the liability the inheritor has, regarding paying the ’Inheritance  taxes’ albeit that he does not, and maybe will not for some years,  have possession of the property.

It would be useful also to know what will happen, regarding the partner’s right to occupy the property,  if the inheritors fail to pay the taxes

 Hello Johnxz

Thankyou for your post.   As it happens the son knows he has to pay his share of the inheritance tax along with his sister who were named as beneficiaries in their father's will.  His son has already said that rather than pay community fees on apartments while I continue to collect rent from the other one and also pay community fees on the one I am living in he will let them go to embargo.  I have told him that I do not wish him to pay for the community fees and that I will even pay the debts his father had on them.  (his father refused to pay a special payment of 2000 euros per apartment for work to be done).   As far as I understand all I legally have to do is maintain them which as they are both my income and home I will naturally do so.   His father left the rental to me so that I would not have to use money which my own children would be entitiled to on my death.  

The lawyer has told him that he has the right to keys and access.  He has also told me that as a beneficiary even Uso Fructo I will have to pay inheritance tax which could be high as we were not married.  This was only because I could not get a divorce and only succeeded in doing so this year and received final decree two days before he died..   

I do not want problems with the son and daughter but we have never got on and they are not spoken about with kindness from my partners family either so it is not just me being churlish.

But that is neither here nor there - I think I have the answer now that basically he cannot have keys or access.  Now just to find out if I do have pay inheritance tax as well.

Thankyou John and Maria for your help.

Jacquie

Jacquie

He has also told me that as a beneficiary even Uso Fructo I will have to pay inheritance tax which could be high as we were not married.

I do not believe that to be so, but I hope Maria will clarify.

jacquie:

Usufruct heirs has a tax liability on the share he is inheriting ( as usufruct). That share is calculated by subtracting your current age to 89. That is the percentage which applied to value of assets will determine the value of your share.

For instance:

If the two properties value is 200.000 euros, and you are 65 yeards old. The value of your usufruct is calculated:

89-65 equals 24.

24% of 200.000 is 48.000€

So, ownership heirs will have to pay taxes on 152.000 € and you will have to pay taxes on 48.000€.

If taxes are not paid by heirs, the AEAT might start an enforcement procedure on any free assets owned by debtor heirs.

 El valor del usufructo vitalicio se calcula restando a 89 la edad del usufructuario y el resultado es el % que se multiplica sobre el valor de los bienes respecto a los que tenga derecho de usufructo. La valoración del usufructo no puede ser superior en porcentaje al 70% ni inferior al 10%.

Jacquie:

You will have to be taxed on the 36000. The tax rate and final tax amoubnt depends on location of the property and if it was habitual residency of the deceased and heir.

Please email me and I will be very pleased to offer this information to you based on your personal data.

Have a great weekend!

Maria

 It has been our habitual residency for the last 20 years.  It is situated in Calypso, Mijas Costa, Malaga.  It is a very old building and the property consists of one studio whose sale value at the moment is no more than 25 000 and a one bedroom apartment in the same building and I could probably not sell it for more than 50,000 today.  

I am 68 years old but do not know if that makes any difference.

Thankyou Maria

You have a good weekend too.

 It has been our habitual residency for the last 20 years.  It is situated in Calypso, Mijas Costa, Malaga.  It is a very old building and the property consists of one studio whose sale value at the moment is no more than 25 000 and a one bedroom apartment in the same building and I could probably not sell it for more than 50,000 today.  

I am 68 years old but do not know if that makes any difference.

Thankyou Maria

You have a good weekend too.

Have I missed something here ?

89 – 68  = 21 

And not sure how the value of 150,000 is arrived at

 LOL no John you have not missed anything.  Maria had tried to explain inheritence tax to me and used the figure of 200,000.  I just took three quarters of that amount 150,000 and three quarters of 48,000 which is 36,000.  So you can see why I left all finances to my partner.  My property is not worth that much as I have stated below but was just trying to get a ball park figure of how much I am going to have to pay myself.

Have a lovely weekend wherever you are

Jacquie

Hi Jacquie,

                                   Thanks.    Thought I was loosing the plot  !     ( A couple of regulars will now jump in and delight in say I already had, LOL )

Maria, and probably others, can direct you a government web site which will give the 'official' value per sq. metre  for the properties.   From that you should be able to work out what the tax will be.

 The unit where you lived and you are living now will bring a tax of amost 0€.

The one which is on rental. We need to know its tax value, which is calculated by applying a factor ( difffrerent one for each municipality) to the cadastral value of the property.

Some reductions are applied as being a direct relative.