Tacit acceptance of inheritance
The transcription of the tacit acceptance of inheritance represents a complex issue in the notarial activity, mainly due to the associated costs, mostly taxes and fees borne by the party alienating the inheritance. In the past, notarial practice tended to avoid transcription to reduce these costs, but judicial interpretation has become more stringent over time. The National Council of Notaries has therefore stipulated that if a notary is called to draw up a deed concerning inherited properties with tacit acceptance, they must also take care of the transcription of this acceptance in accordance with Article 2648 of the Civil Code.
It is advisable to publish the previous steps regarding the succession of a property, especially tacitly expressed inheritance acceptances, in order to ensure the security of real estate transactions. This is crucial to protect buyers and lending institutions, ensuring the reliability and completeness of real estate registers, as provided for in Article 2650 of the Civil Code. Furthermore, the transcription of tacit acceptance of inheritance is important in situations such as enforcement proceedings and to maintain the continuity of registrations.
To ensure the protection of buyers, especially from the risk of claims by actual heirs with prevailing hereditary titles, it is essential that the purchase as an heir and the purchase from the apparent heir be registered before the purchase by the real heir or legatee.
Additionally, the document emphasizes the importance of registration even after 20 years from the opening of the succession to avoid potential complications related to suspensions or interruptions of usucapion terms or relatives who may emerge later. It is also recommended to register the tacit acceptance of inheritance for properties not directly derived from succession but for which there is a previous purchase due to death not registered within the twenty-year period.
Finally, it is suggested that if the registration mentions a single property, the acceptance must be considered valid for all inherited properties in the jurisdiction of the Land Registry where the registration was made, as partial acceptances are not allowed according to Article 475, para. 3, of the Civil Code.
