How To Calculate The Legitimate Inheritance?


It is increasingly common for people to take into account what will happen to our family and our assets when we are no longer here. Making a will is simple and it is also very helpful for family members, but when it comes to testament there are a series of basic concepts such as legitimate inheritance that we must take into account.

What is legitimate inheritance?

The inheritance of a person is divided into three parts. There is a third legitimate , a third improvement and a third freely available . The legitimate part is that which the testator cannot dispose of and which must necessarily go to the hands of his heirs (if he has them).

However, this is not always the case, since there are causes that enable the testator to disinherit all or some of his legitimate heirs. For example, if they have not taken care of him when he has needed it.

Who are the forced heirs?

Forced heirs are mainly children and descendants with respect to parents and ancestors . In the absence of them, the parents and ancestors will be with respect to their children and descendants . For the widowed spouse, the legitimate one is granted in the form of usufruct , that is, they will not have ownership of the assets but they will be able to possess them.

We see it better with an example. If you have children, your legitimate heirs will be them, or even your grandchildren if at the time of your death your children were no longer alive. If you don’t have children but you do have parents, they will inherit you.

Calculation of the legitimate

The Civil Code determines that the legitimate of the children and descendants is two-thirds of the inheritance . In the case of parents and ascendants, the legitimate is half of the inheritance or a third if the deceased had a widow or widower .

If the spouse concurs to the inheritance with children, the usufruct of the third improvement corresponds to him and the usufruct of half of the inheritance if he concurs only with ascendants. In the event that the widower or widow concurs to the inheritance without ascendants or descendants of his partner, he is entitled to the usufruct of two thirds of the inheritance.

In addition, it must be taken into account that in the Autonomous Communities with their own Civil Law there may be differences regarding the proportion of the legitimate. This occurs in Catalonia, Galicia, Navarra, the Basque Country, Aragon and the Balearic Islands.

How to claim the legitimate one?

The inheritance is claimed against the rest of the heirs. In these cases, what you do is follow the inheritance distribution procedure. It will be necessary to know first whether or not the deceased had a will.

If there is a will, the assets are distributed in accordance with the provisions of it. If there is no testament, a declaration of heirs is made first and then the assets and obligations are distributed according to the criteria established by the Civil Code.

Can I give up the legitimate one?

The renunciation of the inheritance can be made once the owner of the assets and obligations to inherit has died. It must be a resounding, express and clear resignation .

Opinions for and against the legitimate

Legitimate inheritance is a figure with a long history within Civil Law and today it is debated whether its maintenance makes sense or not. Especially in those cases in which the deceased’s assets go to the hands of someone with whom he hardly had a relationship.

Those who defend its maintenance emphasize that it is a way of protecting family assets and ensuring that certain assets are passed on from parents to children. As well as ensuring a certain economic level for those who have lost their family member.

Those who are against state that this legal provision restricts the freedom of people when it comes to doing what they want with their property .

Now that you know what legitimate inheritance is and the factors that influence it, our recommendation is that you consult with experts who can help you draft your will in a way that suits your wishes. Only in this way do you eliminate the risks associated with an invalid will and prevent your will from being annulled after your death.

How To Calculate A Payroll: Keys To Interpret It


It is an essential document in your work life and even if you are tired of seeing it every month, it is likely that you have doubts about the meaning of each of the data that appears in it. Therefore, in this article we want to explain how to interpret a payroll and how to calculate it so that if there is an error in it, you can detect it.

What is a payroll?

The payroll of every worker is that document that specifies the remuneration that an employee receives each month for the work he or she performs within the company.

This document must reflect the contributions and withholdings, essential information for both the employee and the company . For example, two of these key aspects are the amount of the payroll that is destined for Social Security and the withholdings of the Personal Income Tax, the IRPF.

Therefore, you should know what the net salary is and what are the different contributions that your payroll reflects. The company also needs to make a correct calculation of your payroll because it is convenient for it to have in order the documents that are part of the internal accounting and that allow it to make an adequate calculation of personal income tax and other withholdings.

What items are on a payroll?

Your payroll should include the following items:

  • Header . In the case of the company, the data has to do with the CIF, the address and the social security contribution account. In the case of your data, it is essential that your professional category and contribution group appear , essential to know what your salary perceptions are.
  • Accruals . It appears in the central part of the document and is made up of the different salary and non-salary perceptions. With this information the gross salary is obtained .
  • Deductions . These are the discounts that are made to the gross salary, so when applying them, the net salary is obtained.
  • Contribution base . It is the total gross salary and is an important indicator for calculating benefits such as retirement or unemployment benefit.

What are the key elements to calculate a payroll? 


As we have already pointed out, accruals are made up of two types of earnings:

  • The salary perceptions are those you receive for the normal development of your work functions. Also listed here are overtime, overtime pay or any payment that is not cash, for example receiving the company’s services at zero cost.
  • Non-salary perceptions have to do with social security benefits or compensation —for dismissal, transfer or other reason—. At the end of this area of ​​the payroll, adding everything, the total accrued is detailed.


What does the salary deduct?

  • The worker’s contributions to social security and concepts of joint collection – common contingencies, unemployment or temporary disability, professional training. This deduction has a maximum percentage of 6.7% of the contribution base.
  • IRPF . Although this tax is settled annually, every month, little by little, this obligation is paid to the State with a part of our contribution base.
  • Advances . If a salary advance is requested, it will be deducted from the total salary in the next payroll.
  • Other accruals . For example, the quota to the company’s union, if you exercise your right to strike, unjustified absences or a sanction of employment and salary by the company. All these concepts are deducted from your salary.

How to determine the bases for calculating the payroll?

To determine the contribution base, other essential aspects must be taken into account:

  • Contribution base for common contingencies (BCCC) . It is obtained by adding the base salary and the salary supplements that are subject to contribution and also the pro rata of the extraordinary payments. Overtime does not enter into this calculation.
  • Quote for overtime . Or what is the same, the payment that is derived for normal overtime.
  • Contribution base for contingencies . It is calculated by adding to the contribution base for common contingencies the value of overtime hours – in the case of carrying them out. It is the same base that is used for unemployment, vocational training and the wage guarantee fund.
  • Base subject to personal income tax withholding . It is obtained by adding the total accrued value and subtracting the amounts exempt from personal income tax, such as allowances or compensation.

After reading the article, you are sure you are clear about the sections of your payroll, what they mean and how to calculate your payroll. It is not something excessively complex, but there may be something that has remained in your inkwell and when you try to calculate it, the result does not match what you see in the document. If so, check with your company to see if there are any errors or contact an expert who can review it and clarify if everything is in order. Do not leave with doubt!

Responsible Gambling – How to Avoid Problem Gambling


Responsible Gambling – How to Avoid Problem Gambling

People may gamble for fun. However, as excitement develops, uncontrollable impulses can lead to addiction sbobet live casino. This condition can be worsened by other factors.

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This activity can be a person’s scapegoat from the hardships of life. As one person develops an attachment to the gambling activity, several noticeable symptoms develop. People with gambling problem often show at least five common symptoms:

Obsessed with gambling – even if the person isn’t gambling at all times. But he or she is always thinking about that activity.

Eviction – Gambling is made to compensate for the losses incurred by previous gambling.

Withdrawal – a desire to do more

Dishonesty – Like drug addicts, gambling addicts tend to hide their addiction from family, friends, and others around them.

Patience – more or more frequent bets are often needed to maintain the excitement.

Criminal Acts – To get more funding for gambling, problem gamblers who don’t have enough money are often involved in illegal acts such as theft, robbery, or fraud.

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Social Life Problems – Frequent gambling can negatively impact an individual’s important social obligations such as work, relationships, etc. To prevent addiction, all that is needed is a smart bet. Some simple tips to prevent engaging in compulsory gambling include:

1. Do not gamble while you are in trouble. Anxiety, anger, and sadness often let people do exciting activities in order to forget about other problems.This symptom is called escaping and is one of the most common triggers of addiction.

2. Limit the duration of your gambling activities. Whether you’re playing online or visiting a land-based casino, set a timeline for yourself. Be strict with yourself and exit or log out of the connection when the time expires.

3. Avoid drinking too much. Alcohol will impair poor judgment about the things around you. Limit your alcohol consumption during gambling activities.

4. Limit your bets. When you are in a land casino, bring only the amount that you can afford. When the money runs out, do not obey the need to withdraw cash from the nearest ATM. Credit card cash advances or borrowing won’t help either. It is better to walk away from the casino.