An estate in abeyance<\/strong> is the situation in which an estate remains from the moment of the deceased person\u2019s death until it is accepted by the heir. During this period, the estate has no definitive holder: there is a pool of assets, rights and obligations that does not yet firmly belong to anyone, while the person called to inherit decides whether to accept or renounce the inheritance.<\/p>\n <\/p>\n <\/p>\n The Spanish Civil Code does not expressly define the estate in abeyance<\/strong>, but its existence follows from the succession system. Although succession rights are transferred from the moment of the deceased person\u2019s death (Article 657 of the Civil Code), acquiring the status of heir requires acceptance (Article 988 of the Civil Code). Between these two moments \u2014the opening of the succession and acceptance\u2014 the estate remains \u201cin abeyance\u201d.<\/p>\n Article 1934 of the Civil Code also refers to this situation by stating that limitation periods produce effects both in favour of and against the estate before it has been accepted and during the time allowed to make an inventory and deliberate.<\/p>\n <\/p>\n Although it does not have legal personality of its own, an estate in abeyance<\/strong> may be a party to legal proceedings. The Spanish Civil Procedure Act recognises the capacity to be a party of asset pools or separate estates that temporarily lack a holder (Article 6.1.4 of the Civil Procedure Act).<\/p>\n Therefore, an estate in abeyance may sue or be sued, for example, by the deceased person\u2019s creditors.<\/p>\n <\/p>\n During the abeyance period, it is necessary to preserve and administer the assets. This management may correspond to:<\/p>\n <\/p>\n The estate in abeyance<\/strong> ends when the heir accepts the inheritance \u2014at which point it becomes an accepted inheritance\u2014 or when, after all those called to inherit have renounced it, the destination of the estate is determined.<\/p>\n A prolonged period of abeyance creates risks: deterioration or loss of assets, accrual of debts and taxes \u2014such as Inheritance Tax, whose filing period runs from the date of death\u2014 and possible claims by creditors.<\/p>\n For this reason, it is advisable to resolve acceptance or renunciation as soon as possible and, where necessary, request the appointment of an administrator.<\/p>\n <\/p>\nContents<\/h2>\n
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Origin and legal basis<\/h2>\n
Procedural capacity<\/h2>\n
Administration of an estate in abeyance<\/h2>\n
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Duration and risks<\/h2>\n
Practical summary<\/h2>\n