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Decedent survived only by children: The
children take the entire estate. If any of the children has pre-deceased the
decedent, the share of that child passes to his issue, who take per stirpes (i.e.,
they take by representation the share that their parent would have inherited if
living).
Decedent survived by ascendants (i.e., lineal relatives in the ascending
line): The ascendants take only if the decedent is not survived by issue. In
this case, each generation excludes the further one (e.g., if the
decedent is survived by one or both of his parents, no share in the estate
passes to the decedent’s grandparents).
Decedent survived by a spouse and children: The spouse and
children all take the estate per capita, except for the marital property
corresponding to the decedent, which passes only to the children (please see
below for the definition of marital and non-marital property under Argentine law).
Decedent survived by a spouse and ascendants: The surviving spouse
takes one half of the decedent’s non-marital property and one half of the
decedent’s marital property. The remainder of the estate passes to the
ascendants.
Decedent survived by a spouse and no issue or ascendants: The
spouse takes the entire estate.
Decedent not survived by issue, ascendants or a spouse: The
estate passes to relatives within the fourth degree of collaterality (i.e.,
(i) siblings of the decedent and their issue until grand-nephews/nieces, and
(ii) cousins of the decedent). Between siblings of whole and half blood, the
latter receive half of the share of the whole-blooded siblings.
The reserved portions are as follows:
◦. Children: 4/5
of all assets existing at the time of the testator’s death and of those donated
by the testator during his life. Grandchildren and other lineal descendants
take the same proportion (within the limits of the share of their immediate
ascendant). The individual reserved portion of each child is obtained by
dividing the total reserved portion by the number of children.
◦. Ascendants: 2/3
of the assets of the estate and of those donated by the testator during his
life.
◦. Spouse,
when there are neither descendants nor ascendants of the testator: 1/2
of the assets of the estate and of those donated by the testator during his
life.
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