Acceptance and repudiation of inheritance: deadlines and legal procedures

A Acceptance and repudiation of inheritance are two fundamental legal acts in the inheritance process. When a person dies, their assets, rights, and debts pass to their heirs. However, the law does not impose the obligation to accept the inheritance: each successor can decide whether or not to enter the inherited estate. This choice has profound implications, foreseen in the Articles 2052 a 2064th of the Civil Code.

Acceptance of inheritance

The acceptance of an inheritance is the act by which the heir declares their intention to receive their share of the deceased's estate. It can be express, through a document or deed, or tacit, when the heir performs actions that only someone who accepts the inheritance can undertake, such as selling assets from the estate.
Once accepted, the decision is irrevocable. The heir will be liable not only for the assets but also for the debts left behind, even if limited to the value of the inheritance.

Refusal of inheritance

O Repudiation of inheritance it is the formal refusal by the heir to receive the assets that would be allocated to them. The repudiation must be made by written declaration at a notary's office or court and can never be partial: you either repudiate the entire inheritance or accept it in full. The subject is explored in the article Repudiation of inheritance.
With repudiation, the heir's quota passes to the descendants or the remaining successors, according to the rules of legal succession.

Deadlines for acceptance and repudiation of inheritance

Portuguese law does not impose a fixed deadline for acceptance or repudiation, but any interested party can appeal to the court to demand that the heir declare their decision. In such cases, the judge sets a deadline, which if not met will result in the inheritance being considered accepted.
It is still important to take into account tax deadlines: within three months of the death, the stamp duty tax return must be submitted to the Tax Authority, as explained in Inheritance tax.

Legal procedures for acceptance and repudiation

• Express acceptance: a declaration made before a notary or in a public deed of partition, as set out in Public deed of division of assets.

• Tacit acceptanceis the result of unequivocal acts, such as taking possession of assets, receiving income, or paying debts of the inheritance.

• Formal repudiationDeed drawn up at a notary's office or court, identifying the heir and the estate.

Rejection made irregularly can be contested, leading to litigation similar to that described in challenges to the division.

Effects of acceptance and repudiation of inheritance

Upon accepting, the heir becomes the holder of the transmitted assets and rights, but also assumes the deceased's debts up to the value of the inheritance. Repudiation, on the other hand, completely excludes the heir from the succession, with their share being redistributed to their descendants or other successors.
This impact can be relevant in inheritances with high liabilities, as explained in inheritance with debts.

The role of the lawyer in the acceptance and repudiation of inheritance

One Solicitor in divisions and inheritances is essential for:

• Assess the advantages and risks of accepting or disclaiming an inheritance.;

• Calculating the impact of debts, tax charges, and potential capital gains on properties, a topic developed in Property capital gains inheritance;

• Prepare the written statement or declaration of repudiation.;

• Defending heirs in the event of litigation or undue pressure;

• To follow the tax and asset processing with the competent entities.

Conclusion

A Acceptance and repudiation of inheritance These are crucial decisions that shape the heirs' relationship with the deceased's assets and debts. Accepting means taking on assets and responsibilities; repudiating means completely distancing oneself from the inheritance. Before deciding, it is essential to evaluate the legal and fiscal implications, as well as to obtain appropriate legal advice. This ensures that each choice is made consciously, safely, and in accordance with Portuguese law.