The 'hereu': a Catalan tradition in decline

"There are references to the preferential treatment of the first-born son in songs, literature and folklore".

In Catalonia, the custom was that the first son inherited all his parents' property. This tradition, which is not contemplated in the Catalan Civil Code and which does not receive preferential tax treatment, is clearly in decline. 

This is what Enric Montagut, senior associate specialising in family, estate and inheritance tax planning, tells us in the article El 'hereu': does the eldest son still inherit everything in Catalonia? in Expansión. 

Access to the full article.