accept an inheritance It does not require in all cases that the heirs sign before notaries or make a formal declaration. And it is enough to carry out certain habitual acts for the law to understand that there is a tacit acceptance of the inheritance, with all the legal and fiscal consequences that this entails.
This is how the notary María Cristina Clemente explained it, in a video published on the social networks of Buendía Notarywhere he warns of the risks of assuming this type of commitment without being fully aware of it. “Once a person dies, you can accept their inheritance expressly or tacitly and without knowing it,” he clarifies.
Article 999 of the Civil Code includes the different ways that the heir has to accept an inheritance and establishes that the tacit acceptance It is “that which is done by acts that necessarily imply the will to accept.” But when is the inheritance considered to have been tacitly accepted?
In which cases is it considered that there is a tacit acceptance of the inheritance
Clemente details what types of behaviors can be interpreted as tacit acceptance by the heir. Among them, some of the most common stand out:
- Withdraw money from the deceased’s accounts, even if they appear as co-owner.
- Use the deceased’s funds to pay outstanding debts or taxes.
- Manage or use inherited assets for a long time or even direct the businesses of the deceased.
However, it clarifies that not all acts related to inheritance imply its acceptance. Specifically, the payment or self-assessment of inheritance tax is not considered as such, as recognized by the Supreme Court.
Legal and fiscal consequences of accepting the inheritance tacitly
Accepting an inheritance tacitly can have important consequences. The notary highlights two essential aspects:
“First, you will have done it purely and simply, not for the benefit of inventory” This means that, by accepting the inheritance without due precautions, the heir not only assumes the assets of the deceased, but also his possible debts, responding for them with his own assets.
“And second, you will have to pay for the inheritance tax,” concludes Clemente.