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- Title
TESTAMENTO EN TIEMPOS DE EPIDEMIA. DESDE EL CÓLERA HASTA EL CORONAVIRUS.
- Authors
DE LA OSA FONDÓN, ADELA
- Abstract
The article "Testament in times of epidemic. From cholera to coronavirus" from the UNED Law Journal explores the history and regulation of testament during epidemics. In Spain, the Civil Code of 1889 introduced the option of granting open testaments during epidemics. The coronavirus pandemic has activated article 701 of the Spanish Civil Code, allowing for testaments without a notary during epidemics. The article also discusses the possibility of reforming the Civil Code due to the COVID-19 epidemic and mentions the declaration of a public health emergency by the WHO. Additionally, the requirements and tax considerations when making a testament are detailed.
- Subjects
SPAIN; COVID-19 pandemic; TAX planning; CIVIL code; CORONAVIRUSES; EPIDEMICS; INFLUENZA pandemic, 1918-1919
- Publication
Revista de Derecho UNED, 2022, Issue 29, p709
- ISSN
1886-9912
- Publication type
Article
- DOI
10.5944/rduned.29.2022.34314