Inheritance Renunciation in Spain: Do Grandchildren Automatically Inherit the Legítima? Supreme Court Judgment of 25 June 2026
When a child renounces an inheritance, do the grandchildren automatically step into their parents' shoes in the strict *legítima*? The Spanish Supreme Court judgment of 25 June 2026 says no: *vulgar substitution* only operates over the improvement and free-disposal thirds; the strict *legítima* accrues to the remaining forced heirs *by their own right* (art. 985 Spanish Civil Code). Full breakdown, worked example and tax warnings.
Introduction: the Supreme Court judgment of 25 June 2026 clears up a costly misconception
A recent judgment of the Spanish Supreme Court (First Chamber), dated 25 June 2026, settles one of the most misunderstood aspects of Spanish succession law: when a child renounces the inheritance, do the grandchildren automatically step into their parents' shoes as forced heirs?
The short answer is no — at least not for the *strict legítima* portion. If you are considering renouncing an inheritance for tax reasons, or your will includes a *vulgar substitution* clause on the assumption that it guarantees your grandchildren's forced-heirship rights, keep reading: the practical rules are more complex than they seem, and a misreading can completely rewrite the distribution of your family estate.
📄 Download the full judgment: [Supreme Court judgment of 25 June 2026 (PDF)](https://bufetepadillatorrevieja.com/STS-25-junio-2026-renuncia-herencia-nietos-legitima-sustitucion-vulgar.pdf).
1. The facts: a will with vulgar substitution and two renouncing children
The deceased mother had provided in her will that her children would be substituted by their descendants (her grandchildren) if they could not or would not inherit. Two of her children executed a public deed of renunciation.
The question before the Supreme Court was decisive:
> Do the grandchildren fully replace their renouncing parent, including in the strict *legítima*?
The Court's answer is clear-cut: not in the strict *legítima*. Only in the improvement third and the free-disposal third.
2. Structure of a Spanish estate: the three thirds
To understand the ruling, you must first understand how Spanish inheritance is structured under common civil law (outside the *foral* territories):
| Third | Destination | Testator's discretion |
|---|---|---|
| Strict *legítima* (1/3) | Reserved for forced heirs (children/descendants) | None. It is untouchable. |
| Improvement (1/3) | For children or descendants | May favour one or several |
| Free disposal (1/3) | Anyone the testator wishes | Full freedom |