The acceptance of an inheritance<\/strong> is a fundamental legal act by which the heir becomes the universal successor of the deceased. This act may be carried out in different ways, mainly through pure and simple acceptance or acceptance under benefit of inventory, as established in the Spanish Civil Code (CC Art. 998 et seq.). The choice between one form or another has very significant consequences, as it determines the extent of the heir\u2019s liability for the debts and charges of the estate, as well as the integration of the inherited assets into the personal estate of the accepting heir.<\/p>\n <\/p>\n According to the CC (Art. 998 et seq.), there are two main types:<\/p>\n This form of acceptance occurs when the benefit of inventory clause is not used. This means that the heir is liable without limitation for the debts of the deceased and of the estate, affecting both the inherited assets and their own personal assets. In this case, although the inheritance is accepted, the heir limits their liability solely to the assets belonging to the estate. <\/p>\n In accordance with the CC (Art. 1000), tacit acceptance arises when certain conduct takes place, such as:<\/p>\n The transfer, whether by sale, donation or assignment, of the hereditary right to a third party, to all or to some of the co-heirs.<\/p>\n<\/li>\n The renunciation, even gratuitous, of the inheritance in favour of one or more co-heirs, except in certain cases where the renunciation does not result in acceptance of the inheritance.<\/p>\n<\/li>\n The renunciation in exchange for payment, without distinction, in favour of all the co-heirs.<\/p>\n<\/li>\n<\/ul>\n Case law has also established that the performance of conclusive acts that, by themselves, clearly, precisely and unequivocally show the intention to accept the inheritance will be considered tacit acceptance (see TS 10-5-19, EDJ 574934; TS 24-11-92, EDJ 11609; TS 12-7-96, EDJ 6107; TS 27-6-00, EDJ 15190). In other words, acts that have no explanation other than the intention to make the inheritance one\u2019s own, or even statements that could not otherwise be made without the status of heir.<\/p>\n In practice, certain behaviours have produced differing effects. For example, the effectiveness of tacit acceptance has been denied in cases involving applications for a declaration of intestate heirs (TS 26-7-02, EDJ 34245) or the mere payment of inheritance tax, which only acquires value if accompanied by other decisive facts, such as payment using assets from the inherited estate (TS 16-6-61, TS 14-3-78, EDJ 67).<\/p>\n Other practical examples include:<\/p>\n Appearance in proceedings, such as appeals.<\/p>\n<\/li>\n A request for partition by an heir to the partition accountant.<\/p>\n<\/li>\n The lifetime transfer of an asset belonging to the deceased by means of an improvement agreement.<\/p>\n<\/li>\n Acts in a will and the payment of estate debts using inherited assets.<\/p>\n<\/li>\n Cases involving leases or actions to terminate lease agreements, provided that two requirements are met: that they unequivocally reveal the intention to accept and that the act can only be carried out by the heir (DGRN Resol. 10-6-20).<\/p>\n<\/li>\n<\/ul>\n It is essential to stress that acts of mere preservation or provisional administration do not constitute acceptance, unless the express intention to acquire the status of heir is proven.<\/p>\n <\/p>\n The main effect of accepting an inheritance is that the accepting party becomes an heir, that is, the universal successor of the deceased, which entails:<\/p>\n Standing to bring actions relating to civil status or to the presumption of res judicata inherent in the procedural identity of the deceased.<\/p>\n<\/li>\n The continuity of acts carried out by the deceased, except those carried out to the detriment of the forced heirship share.<\/p>\n<\/li>\n<\/ul>\n The heir becomes the holder of all the deceased\u2019s property rights and assets, except those of a personal nature.<\/p>\n<\/li>\n Acquisition of the \u201chereditary right\u201d and the action to claim the inheritance.<\/p>\n<\/li>\n Assumption of debts and charges, the extent of which will depend on the type of acceptance.<\/p>\n<\/li>\n In relation to legacies, there is doctrinal debate as to whether liability is limited or unlimited.<\/p>\n<\/li>\n<\/ul>\n <\/p>\n After the death of a company director without a will, the widow and children grant a special power of attorney to a lawyer to represent them at a general meeting. This action could be interpreted as tacit acceptance, since only an heir could participate in such decisions, although it has been debated whether it is merely an act of preservation or provisional administration (TS 27-6-00, EDJ 15190).<\/p>\n <\/p>\n In summary, acceptance of inheritance may be carried out purely and simply or under benefit of inventory, each with different legal implications. It may be express or tacit, always based on clear acts that do not allow alternative interpretations.<\/p>\n The reform introduced by the LJV reinforces the need for clarity in acceptance, especially in the use of the benefit of inventory, and case law has insisted that any act amounting to acceptance must be unequivocal.<\/p>\n <\/p>\n <\/p>\n","protected":false},"template":"","categories":[],"class_list":["post-349672","conceptos_juridicos","type-conceptos_juridicos","status-publish","hentry"],"acf":[],"yoast_head":"\nWhat types of acceptance exist?<\/h2>\n
Pure and simple acceptance<\/h3>\n
Pure and simple acceptance may be expressed expressly, through a public or private document, or tacitly, through acts that can necessarily only be carried out by someone acting as heir, in accordance with Art. 999 of the CC.
Case law, as can be seen in the Supreme Court judgment of 27-4-55, has stated that the act of acceptance must unequivocally reveal the intention to accept or demonstrate the exclusive capacity to carry it out.<\/p>\nAcceptance under benefit of inventory<\/h3>\n
It is important to bear in mind that, despite differences in wording, the benefit of inventory does not constitute a special form of acceptance, but rather a mechanism designed to restrict the inherent legal liability.
Additionally, the figure of presumed acceptance is recognised (no. 5117 et seq.), as well as the possibility that acceptance may be expressed voluntarily or necessarily, as analysed in the characteristics (no. 5060).
Following the reform introduced by the LJV, the declaration of use of the benefit of inventory must be made before a notary (CC Art. 1011), thereby modifying the previous practice.<\/p>\nWhat is tacit acceptance of inheritance?<\/h2>\n
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What are the effects of accepting an inheritance?<\/h2>\n
Effects in the personal sphere<\/h3>\n
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Effects in the property sphere<\/h3>\n
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Practical case of tacit acceptance<\/h2>\n
What is the conclusion on acceptance of inheritance?<\/h2>\n
Related content:<\/strong><\/h3>\n
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