In this article, Stelae will take a look at the different types of heirs to inheritance and explain what their rights and obligations are when a loved one dies.
What is an heir to inheritance?
The heirs to inheritance are those who acquire the assets of a person when that person dies. However, an heir does not only receive assets and rights, they also assume obligations. This is because the possible burdens that the person may have carried during their lifetime are also inherited.
A person may make arrangements for what happens to their assets before their death by making a will. However, if a person dies and has not made a will, this is when the different types of inheritance and, consequently, the different types of heirs become important.
What types of heirs to inheritance are there?
The Civil Code, which regulates this aspect of Spanish law, distinguishes between different types of heirs. We can make a distinction according to:
- Whether or not there is a will: testamentary or intestate heirs.
- The validity of their appeal: forced or legitimated, voluntary and by substitution.
- The object to be inherited: universal title of a particular thing, or legatee and usufructuary (with the right to benefit).
Below we will see what the main types of heirs established by Spanish law are:
Legitimate heirs
The Civil Code specifies the people who will inherit when a family member dies. The Legitimate Rule establishes a classification of persons who are legally entitled to receive an inheritance.
Legitimate heirs are, in this order: children and descendants, parents and ascendants, spouse, siblings and children of siblings, other collateral relatives up to the fourth degree of consanguinity and, ultimately, the State.
A legitimate heir may be forced or unforced. If there is no forced heir and there is no will, the rest of the legitimate heirs will inherit in the order indicated above.
Forced heirs
The forced heirs are, in this order: the children and descendants in relation to their parents and ascendants, the parents and ascendants in relation to their children and descendants, and the widow or widower in accordance with article 807 of the Civil Code.
The law does not allow the testator to do completely what they want with their inheritance. Even if he or she does not wish it, there will be a part of the inheritance that must be inherited by his or her children (although there may be exceptional situations in which they are legally disinherited). This part of the inheritance is what is known as the legitimate share and it is a proportion of the inheritance that the forced heirs will receive.
Testamentary heirs
Testamentary heirs are those who have been designated by the deceased person and are included in the will. In this case, the wishes of the testator must be applied, both in terms of virtues and possible limitations.
The opposite is the case with intestate heirs who have not been designated by the deceased because there is no will. In this case, they are designated as heirs in application of the provisions of the law regarding the order of succession.
What are the responsibilities of the types of heirs to an inheritance?
As previously mentioned, assets, rights and obligations are not dissolved upon the death of a person. Therefore, once an inheritance is accepted, the heirs also assume the liabilities arising from it.
For example, this means that the heirs become responsible for the deceased person's possible debts, such as a mortgage, and also their tax liabilities, such as the payment of personal income tax (IRPF) until their death.
What are the rights of the heirs to an inheritance?
Heirs acquire assets and rights. In the latter case, one of the most frequent examples is the right to benefit. It is common for the spouse of the deceased person to become the usufructuary.
There may also be other types of rights, such as the right to participate in the decision-making related to the inheritance, to be informed about the inventory of inherited assets or other matters related to the succession, etc.
When and how can an heir renounce the inheritance?
One of the rights of the heirs to inheritance is the right to renounce the inheritance. This waiver has to be made in accordance with legal procedures and must be communicated to the other parties involved in the succession.
Once a person has passed away, their heirs can formalise their renunciation of the inheritance at any time, as the Civil Code does not establish any time limit for this. The only condition is that at least nine days must have elapsed since the death of the loved one in order for this procedure to be carried out.
However, it is recommended that the renunciation be made before the inheritance and gift tax deadline (which may vary in each autonomous community). Otherwise, if this period has expired, it will be interpreted that the person renouncing the inheritance had accepted it and then transferred it, which entails a tax burden.
