It is the appropriate notarial document to add and distribute new assets to an already accepted inheritance, so that if when the acceptance and partition of the inheritance was made, some or several assets and rights of the deceased were unknown and were not included in it initially, a posteriori, through the addition of inheritance this situation can be remedied, so that the heirs of the deceased accept the additional inclusion of these assets and rights, as well as their partition among the co-heirs that may exist.
This is a merely informative and non-binding estimate. It is calculated on the basis of two criteria: 1) our knowledge of the Notarial Tariff and 2) our daily experience in the preparation of this type of notarial document. (Royal Decree 1426/1989, dated November 17, 1989). and 2) our daily experience in the preparation of this type of notarial document. However, any variation (upward or downward) will be duly justified at the time of issuing the final invoice for the notarial service rendered.
As it has been indicated at the beginning of this informative page, the addition of inheritance is a notarial document that allows the interested and legitimated parties, to add and distribute new assets to an already accepted inheritance, so that if when the acceptance and partition of the inheritance was made, some or several assets and rights of the deceased were unknown and were not included in it initially, a posteriori, by means of the addition of inheritance, this situation can be rectified, some or several goods and rights of the deceased were unknown and were not included in the same initially, a posteriori, by means of the addition of inheritance this situation can be rectified, so that the heirs of the deceased accept the additional inclusion of these goods and rights, as well as their partition among the co-heirs that could exist.
<ejemplo>Así pues, por ejemplo, si el señor Juan fallece, y su hija Soraya acepta su herencia, si posteriormente, pasados 3 años, la señora Soraya tiene conocimiento que su padre era propietario de una finca rústica en su localidad natal, para poder disponer de la titularidad de dicha finca e inscribir su derecho en el Registro de la Propiedad, será necesario que realice una adición a dicha herencia, a los efectos de incluir esta finca rústica ahora conocida. <ejemplo>
As it has just been pointed out in the preceding question, by means of the deed of addition of inheritance, the heirs of the inheritance may resolve those situations that occur when, derived from an involuntary fact, certain assets or rights of the deceased that were unknown at the time the deed of acceptance and partition of inheritance was granted, are not included in the inheritance.
It can happen in certain occasions that the heirs do not know that a certain property or right belonged to the deceased of the succession (for example, a concrete property immatriculated without registry record that the heirs had no way of knowing the ownership of the same one) and they proceed to grant the deed of acceptance and partition of inheritance without including the same ones.
In this situation, in order to avoid the nullity of the original deed of acceptance and partition of inheritance, the legal system allows the heirs to grant a subsequent deed of addition of inheritance, in which they formally, solemnly and unequivocally state that, after having granted an initial deed of acceptance and partition of inheritance, the existence of other assets or rights formerly owned by the deceased, which were not included in this first deed of acceptance and partition of inheritance due to ignorance thereof, has become evident, the existence of other assets or rights formerly owned by the deceased, which were not included in this first deed due to ignorance of the same, has become evident, and that by virtue of the same they proceed to accept and award according to the will of the deceased expressed in his will or succession title or by virtue of the provisions that the law establishes for the case of intestate succession.
By means of this deed of addition of inheritance, a complement to the initial deed of acceptance and partition of inheritance will be obtained, in which only the property or right not initially included will be accepted and awarded, leaving intact the partition made in the first deed of acceptance.
In this regard, it should be noted that in accordance with Article 1079 of the Civil Code, which establishes that the omission of any or some objects or values of the inheritance does not give rise to the rescission of the partition due to injury, but rather to its completion or addition with the omitted objects or values.
As already indicated in previous questions, the addition of the inheritance implies a subrogation of the heir in the former position of the deceased, since he/she becomes the new owner of the assets, rights and obligations that were involuntarily omitted in the initial deed of acceptance and partition of inheritance.
This particularity must also be borne in mind in relation to the fact that the heir is liable for all the burdens of the inheritance, not only with the assets of the inheritance, but also with his own.
As regards the persons who may grant the deed of addition of inheritance, it is also necessary to refer to the general regulations on the acceptance of inheritance, so that, first of all, as it cannot be otherwise, it is necessary that they are entitled to do so, which will happen when they have been designated as heirs by virtue of any inheritance title and that they have also proceeded to accept the corresponding inheritance in an initial deed.
Having said this, as regards the capacity of such grantors, it is necessary to take into account that all those who have the free disposition of their property may accept or repudiate an inheritance, which is equivalent to the full capacity to act that is reached at the age of majority, that is, at the age of eighteen, provided that they are in full exercise of their intellectual and volitional mental faculties.
Likewise, individuals who are not in such situation, such as minors, may accept (and in this case add to) an inheritance being duly represented by the holders of parental authority. In the case of incapacitated persons, the guardian will need judicial authorization to accept without benefit of inventory any inheritance, or to repudiate it.
In the deed of addition to the inheritance, the heirs must indicate the property or right that due to an involuntary error was omitted in the initial deed of acceptance and partition of inheritance, as well as an economic valuation of the same, in order to subsequently be awarded to the corresponding heirs according to the will of the deceased expressed in his will or inheritance title or by virtue of the provisions established by law in the case of intestate succession.
The taxation of the addition of inheritance is another issue to take into account when granting this kind of instruments, as it will be taxed by the Inheritance Tax.
In relation to this, it is necessary to indicate that this direct tax is regulated by the State by Law 29/1987, of December 18, 1987, on Inheritance and Gift Tax. However, this tax is assigned to the Autonomous Communities, which have developed specific regulations to this effect, which in the case of Catalonia can be found in Law 19/2010, of June 7, on the regulation of inheritance and gift tax.
In this tax, the taxable event is the acquisition of goods and rights by inheritance, legacy or any other inheritance title (Article 1 of the aforementioned state regulation), being the taxpayers, i.e., the persons liable to pay the tax, the successors (heirs or legatees) in the case of mortis causa acquisitions, such as the inheritances under study in this section.
Regarding the tax base (the amount resulting from the measurement of the taxable event, i.e., the total amount to be taxed), it is necessary to indicate that to obtain the tax base it will be necessary to add the real value of all the assets and rights that constitute the inheritance, to which must be added the value of the household goods (valued at 3% of the sum of the declared assets) and also subtract the amount of the debts and inheritance charges that reduce the value of the inheritance.
In view of the above, it is obvious that the value of the assets or rights added must be taxed by the Inheritance Tax, and the grantors must make a new self-assessment of the tax for said value, taking into account as a very relevant issue that the presentation of said self-assessment related to the addition of inheritance will interrupt the limitation period of the tax (see in this respect the Supreme Court Decision of December 22, 1994).
In order to execute a deed of addition of inheritance, it will simply be necessary to contact the notary's office and make an appointment on the day and time that is most convenient for the grantors. On the agreed day and time, the grantors will simply have to go to the notary's office with the necessary documentation (see section on necessary documentation) to sign the corresponding deed, which will be drafted on the basis of the minimum legal content required and the forecasts and needs of the clients in question.
It will be necessary that the same persons who accepted the inheritance, appear at the notary's office with their DNI. In case any of them is a foreigner, he/she must present before the notary his/her original and valid passport. In addition, if you have it, it is advisable to provide the NIE together with the mentioned passport.
It will be necessary to provide the authentic copy of the inheritance acceptance deed. Unless it was signed at the notary's office, in which case, it will not be necessary. We already have the original deed in the notary's office.
It will be necessary to correctly identify the assets or rights to be added or incorporated to the initial inheritance. For example: deeds of ownership of real estate, incorporation of companies, purchase and sale of shares, the registration certificate of a motor vehicle, bank certificate of ownership and balance of the account or financial product in the name of the deceased, etc.
