Catalan civil law trusts, in which the testator establishes that his assets pass first to the heir and then, normally when he dies, pass to the heirs of the trust, are very rich in possibilities and there are more common situations than we might think. For example, let’s imagine the partner of the heir that we don't like and to whom we don't want the company to go through, or the crazy grandson that we also want to avoid. In these cases, the application of the tax reliefs for the family business in Inheritance and Gift Tax must be applied in a finalist manner, in accordance with the spirit and will of the law. It would be desirable to change the law to give more legal security to the testator and to maintain all the different possibilities to him to order his succession.
More information about it in this article.