Is it mandatory to make the declaration of heirs?
Is it mandatory to make the declaration of heirs? It is one of the most common questions we encounter in our notary office, as we are experts in Inheritances in Barcelona. This legal concept can be misleading and confused with the will, but it is a very different type of document.
Is the declaration of heirs mandatory?
The declaration of heirs refers to the legal procedure that determines the individuals who have the capacity to become heirs of a deceased person. It is important to highlight that it does not determine the distribution of the assets themselves, only who has the legal capacity to receive them.
This process is mandatory in cases where there is no will. This process is carried out before a Notary and is legally known as an act of notoriety of declaration of heirs. It records the forced heirs and provides the necessary evidence to confirm their relationship with the deceased. This document can be prepared by the notary and signed by just one of the heirs.
Learn more about it in this post:
In which cases is it mandatory to make a declaration of heirs if there is a will?
There are certain cases in which a declaration of heirs with a will must be processed. This only happens in cases where the will:
- does not cover the entirety of the inheritance
- is declared null
- a person who has died was left as an heir in the will
- the testator granted it while subjected to violence, fraud or deceit
- the heir who receives it is not in full use of their mental faculties
What happens if the declaration of heirs is not made?
Penalties and fines for not submitting the declaration of heirs: how is it regulated?
The failure to submit the declaration of heirs is not regulated with a specific sanction, but there is a set deadline to submit it, which is six months from the date of death. Failing to complete the procedure within the deadline can lead to other types of legal problems such as claims from other heirs or the corresponding sanctions for not paying the inheritance tax.
The inheritance tax: the penalty for not making a declaration of heirs
The Notaries will inform you about the process to deal with the inheritance tax. To be able to submit it, it is necessary to carry out the declaration beforehand. For its payment, there is a specific period of six months, extendable for another six from the time of death. If it is not submitted on time, there are penalties and fines for non-payment.
You can find out how to pay less inheritance tax in this publication:
When is the declaration of heirs not mandatory?
When is the declaration of heirs not mandatory? This question has two answers. On the one hand, it is not mandatory if there is a will, as the heirs are already listed in it. As long as the legal heirs and partitions are respected, it is valid; otherwise, those affected can go to court to request a new declaration of heirs. Another reason why the declaration of heirs is not necessary is if there are no assets to distribute.
In response to the question Is it mandatory to make the declaration of heirs? The answer is yes, as long as there are assets and no will exists. This process is carried out at a notary's office like ours and is the first step in the distribution of the inheritance.
JLA Notaries, Inheritance Notary in Barcelona
JLA Notarios is made up of a team of Notaries in Barcelona so that you can resolve all your doubts about Succession Law, Inheritances and Wills in Barcelona. If a relative has passed away and you need a notary for declaration of heirs, contact us by phone, by email at bcn@jlanotarios.com or through the contact form on our website.
