html,body{font-size:16px !important;line-height:18px !important;height:100%;color:#333;padding:0;margin:0}*,html,body{font-family:"Poppins",sans-serif;font-weight:normal;letter-spacing:normal;-webkit-font-smoothing:antialiased;-webkit-box-sizing:border-box;-moz-box-sizing:border-box;box-sizing:border-box;text-rendering:geometrirecision;-webkit-tap-highlight-color:rgba(0,0,0,0);outline:none !important;letter-spacing:-0.1px;word-wrap:break-word}.row{display:flex;flex-wrap:wrap;margin-left:-10px;margin-right:-10px;padding:0 2px}.col{flex:0 0 auto;width:25%;margin-bottom:20px;padding-left:10px;padding-right:10px}.col .entity-item{height:100%}strong,b{font-family:"Poppins",sans-serif;font-weight:bold}figure{margin:0;padding:0}a{text-decoration:none;color:#174fae}a:hover{text-decoration:underline}pre{padding:5px;margin-top:20px;background:#f3f3f3;border:1px solid #ccc}p{font-size:18px;line-height:24px}.link{cursor:pointer}.nowrap{white-space:nowrap}.overflow-auto{overflow:auto !important;-webkit-overflow-scrolling:touch !important}.h1,.h2,.h3,.h4,.h5,.h6,h1,h2,h3,h4,h5,h6{font-family:"Poppins",sans-serif;font-weight:bold}.multiple:after{content:',';margin-right:4px}.multiple:last-child:after{content:'';margin-right:0}.icon-home{display:flex;justify-content:center;align-items:center}.icon-home svg{fill:#fff;width:15px;height:15px}.icon svg{fill:#fff;width:35px;height:35px}.m-0{margin:0 !important}.p-0{padding:0 !important}.mt-0{margin-top:0 !important}.mb-0{margin-bottom:0 !important}.mb-2{margin-bottom:10px !important}.me-1{margin-right:5px !important}.me-2{margin-right:10px !important}.mb-4{margin-bottom:20px !important}.mt-2{margin-top:20px !important}.mt-1{margin-top:10px !important}.opacity-0{opacity:0 !important}hr{border:0;border-top:1px solid #ccc}.hide-scrollbar{overflow-x:scroll;scrollbar-width:none}.hide-scrollbar::-webkit-scrollbar{display:none}.d-none{display:none !important}.btn{display:inline-block;font-weight:400;line-height:1.5;color:#212529;text-align:center;text-decoration:none;vertical-align:middle;cursor:pointer;-webkit--select:none;-moz--select:none;-select:none;background-color:transparent;border:1px solid transparent;padding:.375rem .75rem;font-size:1rem;border-radius:.25rem;transition:color .15s ease-in-out,background-color .15s ease-in-out,border-color .15s ease-in-out,box-shadow .15s ease-in-out}.btn:hover{text-decoration:none}.btn-link{font-weight:400;color:#0d6efd;text-decoration:none}.btn-group-sm>.btn,.btn-sm{padding:.25rem .5rem;font-size:.875rem;border-radius:.2rem}.btn-outline-dark{color:#212529;border-color:#212529}.btn-outline-dark a{color:#212529}.btn-outline-dark:hover{color:#fff;background-color:#212529;border-color:#212529}.btn-outline-dark:hover a{color:#fff;text-decoration:none}.btn-outline-light{color:#f8f9fa;border-color:#f8f9fa}.btn-outline-light:hover{color:#000;background-color:#f8f9fa;border-color:#f8f9fa}.btn-secondary{color:#fff;background-color:#6c757d;border-color:#6c757d}.btn-dark{color:#fff;background-color:#001c4c;border-color:#001c4c}.btn-danger{color:#fff;background-color:#dc3545;border-color:#dc3545}.btn-light{color:#000;background-color:#f8f9fa;border-color:#f8f9fa}.btn-rounded{border-radius:50px}.btn-dark:hover{color:#ccc}.btn-outline-dark{color:#212529;border-color:#212529}.btn-outline-dark:hover{color:#fff;background-color:#212529;border-color:#212529}.btn-movie{font-size:25px;line-height:25px;padding:0;border-radius:50% !important;width:60px;height:60px;margin:0 15px 0 0;display:flex;justify-content:center;align-items:center}.btn-movie svg{width:30px;height:30px}.btn-icon{line-height:0}.btn-icon svg{fill:#fff;width:1.1em;height:1.1em}.btn-movie:hover svg{fill:#fff}.breadcrumb{font-size:16px;line-height:30px}.breadcrumb{display:flex;flex-wrap:wrap;padding:0;margin-bottom:1rem;list-style:none}.breadcrumb-item+.breadcrumb-item{padding-left:.5rem}.breadcrumb-item+.breadcrumb-item::before{float:left;padding-right:.5rem;color:#6c757d;content:"/";font-size:12px}.sidebar{display:flex;justify-content:space-between;height:100%;flex-direction:column}.sticky-box{height:100%;width:100%;margin-bottom:20px;padding:0}.banner{position:sticky;top:10px;margin-bottom:20px;margin-left:auto;margin-right:auto}.banner ins{position:sticky;top:10px;text-decoration:none;display:block;overflow:hidden !important}.banner ins:after{content:'PUBLICIDAD';background:#f5f5f5;width:100%;display:block;text-align:center;font-size:12px;line-height:12px;padding:4px 0}.bottom-ad-module{display:none}.roba-mobile{display:none}.roba-mobile,.roba-desktop{min-height:600px}.roba-desktop{display:flex;justify-content:start;align-items:end;flex-direction:column;width:320px;max-width:320px}.board-article-outbrain{margin-bottom:40px}.input-group{position:relative;display:flex;flex-wrap:wrap;align-items:stretch;width:100%}.input-group>.form-control,.input-group>.form-select{position:relative;flex:1 1 auto;width:1%;min-width:0}.input-group:not(.has-validation)>.dropdown-toggle:nth-last-child(n+3),.input-group:not(.has-validation)>:not(:last-child):not(.dropdown-toggle):not(.dropdown-menu){border-top-right-radius:0;border-bottom-right-radius:0}.input-group>:not(:first-child):not(.dropdown-menu):not(.valid-tooltip):not(.valid-):not(.invalid-tooltip):not(.invalid-){margin-left:-1px;border-top-left-radius:0;border-bottom-left-radius:0}.form-control{display:block;width:100%;padding:.375rem .75rem;font-size:1rem;font-weight:400;line-height:1.5;color:#212529;background-color:#fff;background-clip:padding-box;border:1px solid #ced4da;-webkit-appearance:none;-moz-appearance:none;appearance:none;border-radius:.25rem;transition:border-color .15s ease-in-out,box-shadow .15s ease-in-out}.form-control-sm{min-height:calc(1.5em+.5rem+2px);padding:.25rem .5rem;font-size:.875rem;border-radius:.2rem}.container{width:1140px;margin-left:auto;margin-right:auto}.top{margin-bottom:20px}.topbar-container{width:100%;background-color:#001c4c}.topbar{position:relative;display:flex;justify-content:center;padding:10px 0;z-index:2}.header-section{border-top:1px solid #fff;background-color:#eaede2;padding:10px 0;text-align:center}.header-section .header-section-title,.header-section .header-section-title a{font-family:"Poppins",sans-serif;font-weight:700;font-size:26px;line-height:26px;margin:0;padding:0;color:#001c4c}.menu-container{width:100%}.menu{position:relative;display:flex;justify-content:center;border-bottom:1px solid #ffffff59;padding:5px 0;z-index:2;background-color:#f3f3f3}.menu .navbar-nav{display:flex;flex-direction:row;list-style:none;padding:0;margin:0}.menu .navbar-nav .nav-link{display:block;padding:.5rem;text-decoration:none;transition:color .15s ease-in-out,background-color .15s ease-in-out,border-color .15s ease-in-out;color:rgba(0,0,0,.55);font-weight:500;font-size:14px;line-height:14px;text-transform:uppercase}.form-search-container{padding:15px 0;width:auto;background-color:#e9f1f8}.form-search{display:flex;flex-direction:row;justify-content:center;width:1140px;margin-left:auto;margin-right:auto}.form-search form{display:flex;width:50%}.form-search .input-search-autocomplete{background-color:#ffffffa8}.section{width:100%;margin-bottom:40px}.section .section-header{display:flex;align-items:center;justify-content:space-between;border-top:3px solid #001c4c;border-bottom:1px solid #001c4c;margin-bottom:20px}.section .section-header p,.section .section-header h2,.section .section-header h1{font-size:24px;line-height:28px;font-weight:bold;color:#001c4c;font-size:24px;line-height:24px;padding:10px 0;margin:0}.entity-item{display:flex;flex-direction:column;position:relative;width:100%;border-bottom:4px solid #001c4c;background:#f3f3f3;box-shadow:0 0 4px #000;text-align:left;margin-bottom:0}.entity-item .entity-item-details{order:1;padding:10px}.entity-item .entity-title,.entity-item .entity-title a{font-size:18px;line-height:20px;font-family:"Poppins",sans-serif;font-weight:600;color:#333;text-decoration:none;margin-bottom:0;margin-top:0;text-transform:uppercase}.entity-item .entity-title small{font-size:14px;line-height:16px}.entity-item .entity-title a:before{content:"";top:0;left:0;right:0;bottom:0;display:block;margin:0;padding:0;position:absolute;z-index:2}.entity-item .entity-item-image{order:0}.entity-item .figure{position:relative;aspect-ratio:.66666667;display:flex;justify-content:center;align-items:center;background-color:#222;color:#fff;overflow:hidden}.entity-item .figure:after{content:var(--category-var);position:absolute;bottom:5px;right:5px;font-size:14px;line-height:14px;text-align:right;background:#2e579e;color:#fff;font-weight:bold;padding:3px 6px;border-radius:5px}.entity-item .figure .img{position:absolute;top:0;left:0;width:100%;height:100%;object-fit:cover}.footer{background-color:#001c4c;padding:20px 0}.footer .container{display:flex;flex-direction:column;justify-content:center;align-items:center;text-align:center}.footer p{font-size:14px;line-height:1;color:#fff;text-align:center;padding:0 10px}.footer a{color:#ccc}.gallery{display:grid;grid-auto-flow:column;grid-auto-columns:calc(100% / 1.1);gap:10px;overflow-x:scroll;scroll-snap-type:x mandatory;scroll-behavior:smooth}.gallery figure{scroll-snap-align:start;position:relative;aspect-ratio:16 / 9;border-radius:10px;border:1px solid #ccc;display:flex;justify-content:center;align-items:center;background-color:#222;color:#fff;width:100%}.gallery img{position:absolute;top:0;left:0;width:100%;height:100%;object-fit:cover;border-radius:10px}.video-gallery{display:grid;grid-auto-flow:column;grid-auto-columns:calc(100% / 1.1);gap:10px;overflow-x:scroll;scroll-snap-type:x mandatory;scroll-behavior:smooth}.video{scroll-snap-align:start;border-radius:10px;overflow:hidden}.video iframe{width:100%;height:100%;aspect-ratio:16 / 9}.entity-gallery .gallery-row>*{border:1px solid #ffffff00}.entity-gallery .gallery-row{display:grid;grid-auto-flow:column;grid-auto-columns:calc(100% / 4.06);gap:15px;overflow-x:auto;overflow-y:hidden;scroll-snap-type:x mandatory;scroll-behavior:smooth;scroll-padding:0}.entity-gallery .gallery-row-6{grid-auto-columns:calc(100% / 5.9)}.entity-gallery .gallery-column{width:100%;scroll-snap-align:start;object-fit:cover}.entity-gallery .entity-item{display:flex;flex-direction:column;position:relative;margin-bottom:0;height:100%}.carousel-wrapper{position:relative}.carousel-button{position:absolute;top:50%;transform:translateY(-50%);background-color:#00000099;color:white;border:0;padding:10px 10px;cursor:pointer;z-index:10;border-radius:100%;display:flex;justify-content:center;align-items:center}.carousel-button svg{fill:#fff;width:20px;height:20px}.carousel-prev{left:0}.carousel-next{right:0}.accordion{width:100%;border:1px solid #ccc;border-radius:8px}.accordion-item{border-top:1px solid #ccc}.accordion-header{display:flex;justify-content:start;align-items:center;padding:15px;cursor:pointer;font-weight:bold}.accordion-header .badge{background-color:#6c757d;color:#fff;padding:5px 10px;border-radius:4px;font-size:14px}.accordion-checkbox{display:none}.accordion-content{max-height:0;overflow:hidden;transition:max-height .3s ease;padding:0 10px;background-color:#fff}.accordion-checkbox:checked ~ .accordion-content{max-height:500vh;padding:0 10px}.accordion-content .table{width:100%;margin-top:10px;margin-bottom:10px;border-collapse:collapse}.accordion-content .table td{padding:10px;border:1px solid #ddd}.accordion-item:first-of-type{border-top:0}.accordion-header::after{flex-shrink:0;margin-left:auto;content:"+";background-repeat:no-repeat;background-size:1.25rem;transition:transform .2s ease-in-out}.accordion-header h4{font-weight:normal}.accordion-content p{margin-top:0}.no-disponible{text-align:center}@media(max-width:1024px){.container{width:100%}.top{margin-bottom:0}.other-container{width:100%;margin:0;padding-left:15px;padding-right:15px}.col{flex:0 0 auto;width:50%}.menu{display:block}.aside-container{display:none}.form-search{width:100%}.form-search form{display:flex;width:100%;margin:0 15px}.entity-item .entity-title,.entity-item .entity-title a{font-size:16px;line-height:18px}.breadcrumb{margin-bottom:10px;padding-left:15px;padding-right:15px}.gallery{grid-auto-columns:calc(100% / 1.1)}.entity-gallery .gallery-row{grid-auto-columns:calc(100% / 2.3)}.section .section-header p,.section .section-header h2,.section .section-header h1{font-size:20px;line-height:22px}.roba-desktop{display:none}.roba-mobile{position:relative;top:0;margin-bottom:30px;display:flex;justify-content:start;align-items:center;flex-direction:column;width:calc(100vw - 30px);max-width:calc(100vw - 30px)}.roba-mobile ins{position:sticky;top:0}.bottom-ad-module{display:block;position:fixed;bottom:0;left:0;width:100%;margin:0;box-shadow:0 -1px 5px 0 rgba(0,0,0,.2);text-align:center;line-height:0;background:#f5f5f5;z-index:3000004;transition:transform .5s ease,opacity .5s ease}.bottom-ad-module-hidden{transform:translateY(100%);opacity:0}.bottom-ad-module .publi-box__close-btn{display:block;color:#666;background:#f5f5f5;z-index:1000001;font-size:17px;padding:5px;box-shadow:1px -2px 2px 0 rgba(0,0,0,.2);border-top-left-radius:8px;width:28px;height:28px;position:absolute;top:-28px;right:0;cursor:pointer}} .article{width:100%}.movie-header{position:relative;margin-bottom:40px;display:flex;flex-direction:row;align-items:flex-start}.movie-header .figure{position:relative;aspect-ratio:.66666667;display:flex;justify-content:center;align-items:center;background-color:#222;color:#fff;width:250px;flex:0 0 250px;overflow:hidden;margin-right:20px}.movie-header .figure .img{position:absolute;top:0;left:0;width:100%;height:100%;object-fit:cover}.movie-title-container{margin:0 auto;z-index:1;flex:1 1 100%;overflow:hidden}.movie-title-container .title{border-top:4px solid #001c4c;border-bottom:1px solid #ccc;font-weight:bold;font-size:36px;line-height:38px;margin:0;padding:10px 0;margin-bottom:20px;color:#001c4c;text-transform:uppercase}.movie-title-container .author-name{margin-bottom:30px}.movie-title-container .author-name a{font-weight:normal;text-transform:uppercase}.movie-title-container .categories{position:absolute;bottom:0;margin-bottom:0}.movie-title-container .categories-relative{position:relative}.movie-title-container .categories a{margin-bottom:10px;margin-right:5px}.movie-title-container .tagline{margin-bottom:20px}.movie-buttons{display:flex;align-items:center;margin-bottom:20px}.movie-buttons .btn-buy{font-size:20px;line-height:1;font-family:sans-serif;font-weight:normal;text-transform:uppercase;height:60px;justify-content:center;align-items:center;display:flex;padding:0 30px;border-radius:30px}.movie-buttons .discountPercentage{font-size:22px;line-height:22px;font-weight:bold;color:green}.movie-container{display:flex;flex-direction:row}.movie-body{margin:0;width:780px;flex:0 0 780px;overflow:hidden}.aside-container{text-align:right;width:320px;flex:0 0 320px;position:relative;margin-left:40px}.providers{width:100%}.providers .provider-container{margin-bottom:20px}.providers a{margin-right:10px;display:inline-block}.providers a:last-child{margin-right:0}.providers img{width:55px;height:55px;border-radius:5px}.providers .provider-type{display:block;background:#eaede2;padding:5px;margin-bottom:10px;font-weight:bold}.providers .provider-container:last-child{margin-bottom:0}.movie-info .row-info{display:flex;flex-direction:row;margin-top:10px;margin-bottom:10px}.movie-info .col-title{font-size:18px;line-height:24px;width:40%;flex:0 0 40%;display:flex;align-items:center;margin:0;font-weight:normal}.movie-info .col-title .icon{display:flex;margin-right:5px}.movie-info .col-title .icon svg{width:20px;height:20px}.movie-info .col-value{width:60%;flex:0 0 60%}.movie-info .col-value p{padding:0;margin:0}.movie-info .col-value .link{white-space:nowrap;text-overflow:ellipsis;display:block;overflow:hidden}.movie-share{position:fixed;bottom:10px;right:10px;z-index:1000}.movie-share .btn{font-size:25px;line-height:25px;padding:0;border-radius:50% !important;width:60px;height:60px;display:flex;justify-content:center;align-items:center;background:#064cc3}.movie-share .btn svg{width:30px;height:30px;fill:#fff}.circle-wrap{width:60px;height:60px;background:#ccc;border-radius:50%;margin:0 15px 0 0;z-index:1}.circle-wrap .circle{position:relative}.circle-wrap .circle .mask,.circle-wrap .circle .fill{width:60px;height:60px;position:absolute;border-radius:50%}.mask .fill{clip:rect(0,30px,60px,0);background-color:#000}.circle-wrap .circle .mask{clip:rect(0,60px,60px,30px)}.circle-wrap .inside-circle{font-family:sans-serif;width:49px;height:49px;border-radius:50%;background:#064cc3;color:#fff;position:absolute;z-index:100;font-weight:700;font-size:18px;line-height:18px;top:5px;left:5px;display:flex;justify-content:center;align-items:center}@media(max-width:1024px){.movie-body{width:100%;flex:0 0 100%;overflow:unset}.movie-header{flex-direction:column}.movie-header .figure{margin:0;width:100%;flex:0 0 100%;background-color:transparent;aspect-ratio:unset;padding:20px 50px}.movie-header .figure .img{position:relative;height:auto;box-shadow:0 0 10px 0 #333}.movie-title-container{width:100%;margin:0;padding-left:15px;padding-right:15px;text-align:center}.movie-title-container .title{border-top:0;font-size:26px;line-height:30px;margin:0 0 20px 0}.movie-buttons{flex-direction:column;margin-bottom:30px;border-bottom:1px solid #ccc;padding-bottom:20px}.movie-buttons .btn-buy{margin-bottom:10px}.movie-title-container .categories{position:relative}.movie-container{margin:0;padding-left:15px;padding-right:15px}.movie-info .row-info{flex-direction:column}.movie-info .col-title,.movie-info .col-value p,.movie-info .col-value a{margin:0}.movie-info .col-title{width:100%;flex:0 0 100%;font-weight:600}.movie-info .col-value{width:100%;flex:0 0 100%}}
Este Memento pretende ser la primera referencia de consulta sobre el Derecho Sucesorio, un manual práctico y eficaz en el que el profesional pueda encontrar rápidamente respuestas claras y precisas a la gran casuística que sobre esta figura se presenta habitualmente en su trabajo diario. Para ello, este manual se divide en dos partes fundamentales abordando en primer lugar la Sucesión desde la perspectiva del Derecho Civil, pero también desde un punto de vista tributario, esencial por su repercusión práctica, profundizando en cada uno de los impuestos a los que puede estar sujeta esta figura, de forma que el asesor pueda tener en un solo volumen la visión más completa de la materia. Se trata, pues, de una obra esencial para los eruditos y los estudiosos del derecho de sucesiones que encontrarán en esta obra, junto a numerosas aportaciones teóricas, una dimensión fáctica, inalcanzable de otra forma para quienes no estén inmersos en el día a día de la práctica jurídica, que les permitirá conocer situaciones reales. Una obra pensada igualmente para los juristas prácticos, que demasiadas veces, cuando acuden a los tratados y manuales al uso en busca de ayuda para solucionar los múltiples problemas que continuamente se encuentran en los despachos, ven como en la mayoría de los casos el autor ni ha imaginado el problema y, una vez más, se ha quedado un paso por detrás de la realidad. Muy al contrario, este manual permite a los juristas, no solo encontrar ayuda, con opiniones y soluciones útiles y certeras en los numerosos problemas que se encuentran al aplicar e interpretar un testamento y al realizar las herencias y particiones, sino también prevenir la aparición de esos problemas mediante una más correcta redacción de los testamentos y demás disposiciones de última voluntad. Todo ello con las ventajas de la sistemática Memento: garantía de rigor técnico y directo a la información.