Acceptance of the inheritance is that declaration of intent by virtue of which the caller to a succession accepts the call made in his favor.
The succession is deferred at the time of the death of the causer. If the inheritance has not yet been accepted or repudiated, we say that it is in a recumbent situation.
The lying inheritance consists of the assets, rights and obligations of the causer that have not yet been accepted by the heirs.
A lying inheritance is an untitled inheritance. If it cannot meet the regular payment of the debts owed by the causer, then it can be declared bankrupt.
When the inheritance is in this recumbent situation, the called heirs can perform acts of conservation, defense and ordinary administration, even take possession of the property and exercise possessory actions. These acts do not imply the tacit acceptance of the inheritance unless the title or quality of heir is taken.
With acceptance, of whatever kind, the lying inheritance ceases to exist, because there is already a holder who has taken over it.
Upon acceptance, the heir will be liable for all debts of the causer with the patrimony of the inheritance which he will have entered into his own pre-existing patrimony, that is, with the hereditary property, and with his own personal patrimony.
In pure and simple acceptance, the heir is responsible for all the debts of the causer and is responsible for the property of the causer and his own.
In the acceptance for the benefit of inventory, the heir is not obliged to pay the debts of the causer but only to the extent permitted by the latter’s assets, ie the heir’s assets are not confused with the relics.
Once the inheritance has been accepted, the corresponding taxes will have to be paid. We take care of all the deadlines for the settlement of taxes and, if necessary, we manage requests for deferrals or installments.
If there are several people interested in an inheritance and an heir does not want to accept, the judge can be asked to challenge the heir to state whether he accepts or repudiates the inheritance. This assumption can also be given in cases of legitimate claim.
In order to accept the inheritance, several documents are needed, mainly:
- Death certificate, issued by the Civil Registry of the municipality where the incident took place.
- Certificate of last will and testament, issued by the General Register of Last Will and Testament, stating whether the causer granted a will, and if so, we will know which is the last.
- Certificate of life insurance, also issued by the General Register of Last Will and Testament, which will include the insurance policies taken out by the causer.
- Authentic copy of the will, provided that the certificate of last will has been positive.
- Certificates from banks with the balances of the different financial products at the date of death.
We advise and manage to obtain all of them.
In the acceptance of inheritance, in addition to the acceptance itself, it is necessary to award the hereditary property.
Both in the case of an intestate succession, where the causer has not defined his will or in terms of the appointment of heirs or in the distribution of assets, and in the case that despite the existence of a will, the causer has defined the heirs distributing their property in equal parts, in both cases it will be necessary to adjudicate them by means of the partition operation and in this distribution of goods it is when controversies between the heirs can arise, mainly by the valuation if it is mainly real estate.
On the other hand, if the testator already awards the property in the same will either universally (heir) or privately (legatee), there is usually no controversy in it.
DIVISION OF INHERITANCE
The judicial division of the inheritance must be urged, ultimately, if the heirs do not reach an agreement on the adjudication of the relict property.
We manage all the inheritance, defending the interests of our clients, in all its phases: previous study, preparation of all the documents, request of extensions of the taxes when it corresponds, writing and / or supervision of the deeds or documents relevant private, settlement of taxes and registration of estates in the Property Register. always looking after their interests in the inheritance.