Inheritance is a necessary procedure after the death of a person. His assets and debts pass to his heirs. But for this you have to perform several steps before. In the first place, the acceptance or rejection of the inheritance, the inventory of the patrimony to inherit and, once all the heirs have pronounced themselves, the distribution takes place.
It is in the distribution that the figure of accountant-partitioner arises. It is an independent figure responsible for carrying out the inventory of the inheritance -compiling all the assets and their values- and distributing it among the legitimate heirs. This figure is regulated in the Civil Code, which establishes that “it may award all hereditary assets or part of them to any of the children or descendants, ordering that the hereditary portion of the other legitimaries be paid in cash.”
testamentary or dative
However, in all inheritances there does not have to be a counter-partitioner. In the first place, when there is a will, the testator can establish the distribution of his patrimony or can appoint an accountant-partitioner to carry out this function. It is the so-called testamentary accountant-partitioner.
Specifically, the Civil Code establishes that the testator “may entrust by act ‘inter vivos’ or ‘mortis causa” after his death the simple power to make the partition to any person who is not one of the co-heirs.” This figure should not be confused with that of executor. The testator also appoints him, but his function is to ensure that the will specified in the will is fulfilled.
On the other hand, when there is no will, the legitimate heirs themselves can distribute the inheritance. However, on many occasions inheritances cause conflicts that are difficult to resolve without an external figure. To avoid judicial proceedings, the dative counter-partidor can be used. In this case, they will be appointed by the court clerk or notary at the request of the heirs and legatees representing at least 50% of the estate.
The division carried out by the dative accountant-partitioner must be approved, in turn, by the court clerk or notary, unless all the heirs and legatees show their agreement with the distribution. This obligation will be carried out even if among the co-heirs there is someone subject to parental authority or guardianship. However, in this case, he must inventory the assets of the inheritance, with the summons of the legal representatives of those persons.
Regardless of the type of accountant-partitioner, the responsible person must comply with the obligations set forth in the Civil Code regarding the fraction of the inheritance: “possible equality must be kept, making lots or awarding to each of the co-heirs things of the same nature, quality or species.”
What is a partitional notebook in an inheritance?
In addition, the distribution must be made by means of a partition book, a mandatory document in the distribution of an inheritance unless the heir is a single person or the testator himself leaves the distribution fixed -except that he does not comply with the legitimate one-. This document may be public -before a notary- or private. Among other information, the identification of the heirs, the deceased person and the accountant-partitioner, inventory of the hereditary assets or the liquidation of the inheritance must be included.