How long do I have to accept an inheritance in Catalonia?

Question

José Manuel Alburquerque · Accepted Answer

In Catalonia there is no time limit for accepting or renouncing an inheritance. But the six-month period for the “impuesto de sucesiones”, the Spanish inheritance tax, runs from the death, even if the inheritance has not yet been accepted. In addition, any interested party can ask a notary to require the heir to decide within two months. If the heir does not accept within that period, as a general rule he or she is deemed to have renounced. This applies if the estate is governed by Catalan law. Under the Spanish Civil Code (“Código Civil”), if the heir does not reply within thirty days, he or she is deemed to have accepted. No time limit, but with constraints Once the inheritance has been accepted or renounced, there is no going back. If the heir dies without having decided, that right passes to his or her own heirs. If the heir sells any asset of the estate or renounces in favour of a specific person, he or she is deemed to have accepted. How to make the heir decide Any interested party, including a creditor, can do this: Once a month has passed since the death, the interested party asks a notary to require the heir to decide. The heir has two months to accept or renounce. If the heir does not sign the acceptance before a notary within that period, as a general rule he or she is deemed to have renounced. What does have a time limit Inheritance tax. Six months from the death, even if the inheritance has not yet been accepted. The extension of a further six months, with interest, must be requested within the first five. The inventory, if the heir wants to be liable for the debts only with the assets of the estate. It must be made within six months of learning that he or she is an heir.