We?ll assume that the decedent had neither children nor parents since otherwise the law reserves a percentage of the inheritance to them.
We?ll also assume that the spouses are married under community-property rules, meaning that the spouses are 50-50 owners of all matrimonial assets which, according to Articles 1401 to 1408 of the Civil Code, consist of the following:
1) All movable properties (in essence, everything but real estate) belonging to either spouse at the time of the marriage or acquired by either of them during marriage, even by inheritance or gift unless the testator or donor has expressed otherwise. To translate into simple terms, whatever money, stocks, bonds, vehicles, etc. (everything but real estate) you may have on the day of the marriage, is split 50-50 with your spouse when you say ?yes, I do.? If your parents leave you $1,000,000 in their will and they do not expressly or implicitly state that this is for you alone, and not for your spouse, then your spouse will get 50%.
2) All income from properties belonging exclusively for whatever reason to either spouse.
3) All immovable properties (real estate) acquired by either spouse during marriage.
If a spouse dies without a will, the surviving spouse will get 50% of the matrimonial assets because they are already his or hers according to community-property rules. This 50% is not considered to be a part of the inheritance and therefore no inheritance taxes apply. The remaining 50% will go the deceased?s heirs, in this case, to his or her brothers.
If the spouse has a will, the remaining 50% will go to the beneficiary established in the will, which could be the surviving spouse.
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