How and when does one become an heir?
Last update: 10/3/2012
The inheritance devolves to the heir (or legatee) without any special procedure, provided that the heir accepts or does not renounce the inheritance. Acceptance can also be tacit, for example, where the heir is in possession of the estate.
The law stipulates a time limit only for renouncing an inheritance, but not for its acceptance. When the time limit expires, the inheritance is deemed to have been accepted. The time limit for the decision on accepting or renouncing an inheritance is in general 30 years, running from the time of the opening of the inheritance, that is to say from the deceased’s death.
If the heir wishes to accept purely and simply the inheritance, he/she may do so implicitly or expressly without any special form. However, if the heir wants to renounce or accept the inheritance without liability beyond the value of the assets descended, he/she must file a declaration to that effect with a notary.
In general, heirs have unlimited personal liability for the inheritance’s debts. However, the heir can limit his/her liability by accepting the estate without liability to debts beyond the assets descended. If there are joint heirs, each joint heir is liable only in proportion to his/her share of the estate.
Detailed information
How and when does one become an heir?
Full acquisition of the succession property requires a vesting order (440 Civil Code). In order for an heir to be vested with possession of an estate, he/she must have signed a declaration of acceptance of the succession and provided proof of his/her capacity of heir. Acceptance of the succession can also be tacit when the heir acts in his/her capacity of heir (Art. 999.3 Civil Code).
Is it possible to renounce a succession?
It is possible to renounce a succession by submitting a declaration of renunciation to the competent court or a civil law notary (Art. 988 and 997 Civil Code).
Is it possible to accept a succession subject to conditions?
Spanish law provides for the acceptance of a succession under benefit of inventory (Art. 1010 et seq. Civil Code). In this case, the judicial commissioner draws up an inventory of the estate and summons the creditors (Art. 1017 Civil Code).
Are the heirs and co-heirs liable for the deceased’s debts?
If the heir has submitted an unconditional declaration of succession, he/she is indefinitely liable for the debts of the deceased (Art. 657, 659 and 660 Civil Code).
If the succession has been accepted under benefit of inventory, the heir is only liable for the debts up to the value of the assets he/she receives at the time of the vesting order.
The testator can, but is not required to, nominate an executor either for the settlement of the succession or for the administration of the succession. The administration is limited to a maximum period of one year, which can be extended by another year.
