A case in which the inheritance is deemed to have been tacitly accepted: decision of the TEAC

If you pay council tax or collect rent on an inherited property, does this mean you have accepted the inheritance? Taking certain actions in relation to the inherited estate may be interpreted as acceptance of the inheritance. This is an area where caution is required to avoid tacitly accepting an inheritance. In this article, we examine such cases and what the case law has to say.

What is tacit acceptance of an inheritance?

Acceptance of an inheritance can take two forms:

• Express acceptance, which may be set out in a private document or in a notarised deed of acceptance of inheritance.
• Tacit acceptance, which occurs when an heir, without expressly declaring that they accept the inheritance, performs acts that are interpreted as a willingness to assume both the assets and the debts of the deceased.

In the case of express acceptance, there is a deed drawn up before a notary or a court document proving such acceptance; however, tacit acceptance is inferred from certain actions taken by the heir.

Acts constituting tacit acceptance of an inheritance

There are many simple acts that the law may interpret as tacit acceptance of an inheritance, so care must be taken when carrying them out. The most common are as follows:

Painting a flat, changing the lock and paying taxes

If an heir paints the deceased person’s flat, changes the lock and pays taxes such as council tax or waste collection charges, they are deemed to be acting as if they were the owner; therefore, they are considered to be accepting the inheritance.

Paying the deceased’s debts with the heir’s own money

This applies, for example, if the deceased had any outstanding debts, such as a traffic fine or unpaid service charge, which the heir pays using their own money.

Selling, donating or mortgaging an asset belonging to the deceased

For example, if the deceased owned a vehicle and the heir takes it to a garage, has it repaired and then sells it, they are deemed to have acted as if the asset were their own and, therefore, as if they had accepted the inheritance.

Collecting debts or rent on behalf of the deceased

For example, if an heir collects rent from a let flat that belonged to the deceased, they are exercising rights as the owner of the property and, therefore, as an heir, so they are deemed to have accepted the inheritance.

Making a request to the partitioner to divide the estate

In this case, it is also considered tacit acceptance, as it is a request that would be made by an heir who accepts the inheritance.

Responding to a legal claim

It may also be understood that there is tacit acceptance of the inheritance when you respond to a claim that has been brought against you as an heir.

Bringing a claim for the judicial division of the estate

In this case, there are numerous court rulings which consider that there is very clear evidence of tacit acceptance of the inheritance.

Dissolving a company of which the deceased was a partner

In this scenario, you are administering the deceased’s assets, which form part of the inheritance, and are therefore tacitly accepting the inheritance.

What do the courts say about tacit acceptance of an inheritance?

Cases of tacit acceptance of inheritance have been analysed on numerous occasions by the courts; for example, in 2024 the Central Economic Administrative Court (TEAC) examined a case in which it held that the failure to formalise the deed of acceptance of inheritance does not imply a situation in which there is no owner of the assets and rights. In this case, the heir had carried out a series of acts implying tacit acceptance of the inheritance, and so their intention to acquire this inheritance was deemed to exist.

In another ruling from the same year, the TEAC held, for the purposes of Inheritance Tax, that the inheritance is deemed to have been tacitly accepted where funds belonging exclusively to the deceased are held in jointly held accounts.

Furthermore, the courts consider that tacit acceptance of the inheritance is irrevocable; consequently, a subsequent renunciation before a notary is invalid once tax inspections have commenced to verify the payment of Inheritance Tax.

What are the consequences of tacit acceptance of an inheritance?

It may be that the heir carries out one of the actions we have discussed by mistake, and this is deemed to constitute tacit acceptance. In that case, the consequences are as follows:

• The heir assumes both the rights and the obligations or debts arising from the inheritance.
• They cannot subsequently renounce the inheritance, unless they can prove that they have been deceived.
• It may be the case that they are liable for the debts of the inheritance with their own assets.

What can you do to avoid tacit acceptance?

We have seen that you must be very careful to avoid tacit acceptance of the inheritance and all the consequences that this entails. To avoid making any mistakes, it is advisable that you:

• Do not take any action regarding the inherited assets without consulting a lawyer specialising in inheritance law.
• Draw up an inventory of the assets and liabilities to ascertain the exact status of the inheritance.
• Accept the inheritance subject to inventory so that the debts of the estate are paid from the estate’s own assets and not from your own.

In short, tacitly accepting an inheritance can have irreversible consequences, including for your personal assets, so it is essential to seek advice from lawyers specialising in inheritance law.

At G. Elías y Muñoz Abogados, we have a team that can assist you with any matter relating to inheritance law: disputes between heirs, division of jointly owned property, valuation of estate assets, drafting of wills, annulment of wills and acceptance of inheritances, amongst others.