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What does acceptance of inheritance consist of?
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In this short article, we at Avatar Solutions want to help you understand what alternatives you have when receiving an inheritance. Acceptance of inheritance is the legal instrument with which the right to inheritance is acquired.
There are three types of acceptance: express, tacit and with inventory benefit.
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Express acceptance
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Express acceptance occurs when the person entitled to become heir explicitly declares the will to accept the inheritance, through a public deed carried out by a Notary.
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Tacit acceptance
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Tacit acceptance, however, occurs when the future heir carries out a series of acts that confirm his willingness to accept, even in the absence of a formal legal act. Some examples recognized by law as acts of tacit acceptance are the sale or donation of the deceased’s property, withdrawal of sums of money from the deceased’s bank account, and payment of inheritance debts.
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The presentation of the inheritance declaration alone or the payment of funeral expenses does not fall within the cases considered tacit acceptance.
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Acceptance with benefit of inventory
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Acceptance with the benefit of inventory is the apparently most complex one and occurs when the person intends to accept the inheritance while avoiding that his personal assets and those of the deceased are confused. He will have to answer for any debts of De Cuius only with the proceeds of the inherited assets and not with his own assets. Articles 471, 472 and 473 of the Civil Code identify some categories – considered legally weaker – for which acceptance with benefit of inventory is considered mandatory. These subjects are: minors, interdicted, incapacitated.
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How to make the acceptance of inheritance?
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Acceptance of the inheritance must take place within the limitation period of ten years after the death of the deceased, regardless of whether the succession is legitimate or testamentary.
If the person entitled to the inheritance dies before having made the acceptance, the right to accept passes on to his heirs.
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What documents are required for acceptance of inheritance?
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In the case of acceptance with the benefit of inventory, the following documents must be produced:
- inventory of assets owned by De Cuius
- death certificate (plain paper) or substitute declaration
- certificate of last residence of the deceased
- copy of the tax code of the deceased and the person called to the estate
- copy of the identity document of the deceased and the person called to the estate
- authorisation by the Guardianship Judge (in the case of underage, interdicted and incapacitated heirs)
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What is the inheritance?
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The person entitled to the inheritance (Called) may renounce his or her right to the De Cuius property, if necessary, by means of a court clerk or notary public. Renunciation must be made within ten years of the death of the deceased or within only three months of the death if one is in possession of the deceased’s property.
Living in a property subject to succession is a good example of possession of the De Cuius’s property.
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If one decides to renounce the inheritance, it is important to be aware that one will lose the right to inherit the entire estate and cannot name a successor.
If the renouncer is a brother or son of the deceased, the right to accept the inheritance passes to their children or descendants (Representation).
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