El derecho de sucesiones establece una serie de pautas comunes para cobrar una herencia postmortem. No en vano, el Código Civil sí establece con claridad cuál es el protocolo a seguir y los tipos de herencia que existen. Si bien las cantidades variarán en función del territorio y en el cobro por anticipado, no así el proceso de reparto postmortem. ¿Quieres saber más sobre ello? En este artículo te proporcionamos las claves que tienes que conocer.
Requisitos para cobrar una herencia
Lo primero que hay que conseguir es el Certificado de Últimas Voluntades. Este documento nos permitirá saber si la persona otorgó testamento o no en su día. El paso se puede realizar a partir de los 15 días posteriores al fallecimiento. Hay que tener en cuenta que se envía desde el Ministerio de Justicia.
Las herencias pueden ser de dos tipos, testadas o ab intestatio. En el primer caso, el fallecido ha dejado un testamento redactado, lo que facilita, y mucho, el trabajo. El segundo supuesto es el de no dejar testamento, lo que obliga a los herederos forzosos a realizar indagaciones. Ni que decir tiene que, por cuestiones de comodidad, el mejor sistema es el primero.
Una vez que tengamos el certificado, sabremos si hay testamento o no. Llegados a este punto, hay dos caminos distintos para disponer de la herencia:
1. Herencia con testamento
La herencia con testamento hace un reparto entre los herederos forzosos (si los hay) y designados. Siempre que no haya algún aspecto que dé lugar a impugnación, este será el reparto que se aplicará. Hay que tener en cuenta que las proporciones varían en función de la voluntad del testador, pero también del Derecho Foral.
El heredero tiene 30 días para aceptar o rechazar una herencia. Si la acepta, se responsabiliza del patrimonio, pero también de las deudas que tuviere el fallecido. Una vez que aceptes, podrás cobrar y pagar los correspondientes impuestos.
2. Declaración de Herederos
La Declaración de Herederos es un proceso más lento y costoso. Se da cuando no ha habido un testamento por parte del fallecido. Esto requiere de un acuerdo previo sobre los herederos y entre estos de lo que se van a repartir. El notario exigirá que se haga un inventario y, posteriormente, validará el acuerdo.
La experiencia nos indica que cobrar una herencia a partir de este procedimiento suele ser más complicado. No en vano, hay que encontrar todas las propiedades y conseguir un acuerdo. Este es el motivo por el que se hace de todo punto recomendable otorgar testamento.
Conclusión
La realidad indica que cobrar una herencia no es dificultoso si se ha hecho bien el testamento. Eso sí, ¿cómo redactar un borrador que se ajuste a lo que deseo? La Gestoría Fiscal Contable puede asesorarte acerca de las limitaciones de la legislación española y catalana. El objetivo es que, cuando mueras, quede bien clara tu voluntad y se cumpla.
El servicio que ofrecemos es integral, tanto para los particulares como para las PYMES. No lo dudes, contáctanos si buscas un partner de confianza para cuestiones administrativas.
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