Our civil law is mostly part of the Roman system of inheritance acquisition. Consequently, an act of acceptance of inheritance is necessary (see acceptance documentation) so that the person called to it as heir acquires his status as such. Failure to act is equivalent to renouncing the inheritance.

You are not an heir until you accept the inheritance. If you want to know the documents you need for the acceptance of inheritance you can consult them here. Once acceptance is made, it is irrevocable, and there is no possibility of subsequent renunciation.

It is essential, therefore, to determine before acceptance whether the inheritance is beneficial, if it is better to renounce it and what form of acceptance is most appropriate to our circumstances. In the Catalan legislation and Spanish we find, broadly speaking, two forms of acceptance: pure and simple acceptance or acceptance for the benefit of inventory.

Pure and simple acceptance

La pure and simple acceptance It is characterized by the fact that the heir is responsible for all the charges of the inheritance, not only with its assets, but also with his own. It's about the call ultra vires responsibility. We respond to inherited heritage debts not only with this, but with our existing proprietary heritage. 

The heir will be responsible for the obligations and hereditary charges. Among the hereditary charges are the expenses: Last illness, burial or cremation and other funeral services; inventory taking and partitioning of the inheritance, and others caused by judicial, notarial or registry actions carried out in the common interest; of defense of the assets of the inheritance, while it is lying; delivery of legacies, payment of legitimate and executor; and others of a similar nature. In addition, the credits and debts that the heir could have against the deceased are extinguished, since there is a confusion or consolidation of both subjects in the heir.

For creditors, there is a confusion of assets, inherited debts being able to be satisfied with their own assets. The creditors for these debts are preferential to the heir's own creditors. The debts will be jointly and severally liable with the co-heirs.

Inventory Benefit Acceptance

In the acceptance at benefit of inventory, The heir is not obliged to pay the debts and other charges of the inheritance but up to the extent of the assets of the same. His own heritage is not compromised. is the intra vires liability, by which the responsibility of the heir for the debts and charges of the inheritance is limited to the extent of the value of the hereditary assets. However, those personal charges of the heir that arise as a result of the inheritance are included: this is the case of the tax charges derived from the inheritance, for which the heir is responsible.

The heir may acquire the inheritance for the benefit of inventory, as long as he takes inventory of it, before or after its acceptance. As an heir, you can enjoy this benefit even if the deceased has prohibited it and even if accept the inheritance without expressing the will to accept it. To do this, the inventory must be taken within six months. This term begins at the moment in which the heir knows or can reasonably know the call to accept the inheritance. If the heir does not take the inventory at the time and in the manner established by law, it is understood that he accepts the inheritance purely and simply.

Opposite to the pure and simple acceptance, the acceptance for the benefit of the inventory avoids the confusion of assets and preserves against the hereditary estate all the rights and actions that it had against the deceased, the heir.

renounce the inheritance

Before accept an inheritance, possible heirs are empowered to request inventory. The current legislation favors those who carry out a faithful inventory within the established period. In the inventory, all the assets and all the debts of the deceased that the heir knows or should reasonably know must appear.

There may be cases in which, due to existing debts, it is not convenient to make a pure and simple acceptance, to safeguard one's own assets. On the other hand, the acceptance for the benefit of inventory, in which the own assets cannot be used to satisfy the debts; may not be beneficial. There may be times when, due to existing debts, it does not compensate accept inheritance. It may become necessary to liquidate the estate to meet the debts.

It is therefore essential to formulate an inventory within six months of knowing about the inheritance, so that you can make an informed decision about its acceptance. 

If you are interested in formulating the inventory, go to our notary in Barcelona and we can give you more information.

Inheritance Renunciation FAQ


What is the difference between giving up and repudiating an inheritance?:
Repudiation is a tacit and involuntary act and renunciation of the inheritance is a voluntary and express act of the heir.

When can you not give up an inheritance?:
An inheritance cannot be renounced before a person's death. The Civil Code clearly provides that no one can renounce an inheritance without having certified the death of the person from whom he is to inherit and his right to inheritance.

How much does it cost to give up an inheritance?:
In the most common case, the resignation is made before a Notary in a public document recording the resignation. The approximate cost of the renunciation deed is about €100.

How long do I have to repudiate an inheritance?:
30 days, if ignored, the court office will take the case as notified. In this legal process you have only 30 days to renounce the inheritance. Otherwise, when making the distribution it will be interpreted as a pure and simple acceptance.

What to do to give up an inheritance?:
You must appear before a notary to draft a notarial document certifying that the interested person formally and expressly rejects receiving the assets and rights that he or she should receive as an heir.


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