SPAIN Law and Practice Contributed by: Álvaro Paniagua Rico and Borja López Pol, Anaford Abogados
met. By managing these assets and utilising the ben - efits derived from them, the law seeks to support the vital needs of people with disabilities. In this way, parents can allocate certain assets to meet the vital needs of their disabled relative without having to make a donation (which carries a higher tax cost), sell the assets, or wait to transfer them by inheritance. It is a designated estate, meaning a pool of assets expressly dedicated to satisfying the vital needs of the person with a disability for whose benefit it is estab - lished. The assets and rights forming this estate, which does not have its own legal personality, are segregated from the personal estate of the beneficiary-holder and are subject to a specific management regime. 8.2 Appointment of a Guardian In Spain, the legal system provides for the appoint - ment of a guardian (tutor), curator (curador), or judicial defender (defensor judicial) to safeguard the interests of minors and persons with disabilities, ensuring both their welfare and proper asset management. Guardianship is usually granted to minors and indi - viduals with significant disabilities, while curatorship is intended for emancipated minors or those with less severe disabilities who require help managing their personal and financial affairs. A judicial defender is appointed in cases where there are conflicts of inter - est. Generally, the appointment is made by a judge, giving priority to parents, spouse, or individuals named in a will. However, the judge may also designate others, such as descendants, ascendants, siblings, or even third parties. 8.3 Elder Law The Spanish government has been addressing dependency issues through various laws, with the primary one being the Dependency Law. This law aims to regulate the fundamental conditions that ensure equality in exercising the subjective right
of citizenship regarding the promotion of personal autonomy and the care of individuals in situations of dependency, as established by law. It accomplishes this by creating a System for Autonomy and Care for Dependency, involving the collaboration and partici - pation of all public administrations, and ensuring that the General State Administration guarantees a mini - mum common set of rights for all citizens throughout Spain’s territory. 9. Planning for Non-Traditional Families 9.1 Children Under Spanish law, all biological children have equal rights, irrespective of whether their parents are mar - ried. Adopted children enjoy the same legal treatment as biological ones. 9.2 Same-Sex Marriage Spain recognises same-sex marriages and domestic partnerships. Generally, their legal status is equivalent to that of traditional marriages. Since the 1990s, Spain has had a significant law regu - lating the tax regime for non-profit entities and pro - viding tax incentives for patronage. These incentives apply both to the non-profit organisations themselves and to individuals and entities that make contributions to such organisations. These incentives may include, for example, a full exemption from Corporate Income Tax for the non- profit entity in certain cases, as well as significant deductions for PIT and CIT purposes for contributions made by individuals and entities. 10.2 Common Charitable Structures The most common structure used in Spain is the incorporation of a foundation, which applies the non- profit regime mentioned above. 10. Charitable Planning 10.1 Charitable Giving
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