family inheritance lawyer |
1.- WHO CAN CLAIM INHERITANCE
In the Dominican Republic it is common that when a person dies and leaves assets that can be inherited, they normally do not leave a will. The practice of drawing up a will in our country is not widely used, although it is fully regulated in our legislation .
In these cases, it is necessary to resort to the regulations contained in our Civil Code to distribute the inheritance left by the deceased person. From the legal point of view, it is established that a succession has been opened.
The rule provided for in Article 718 of the Dominican Civil Code establishes that: Successions are opened by the death of the person to whom they are derived. Likewise, this regulation establishes the order of succession between the heirs and in the absence of heirs, the inheritance corresponds to the surviving spouse, and if there are no spouses, then the inheritance falls to the Dominican State.
It is very important to point out what is established in the rule contained in Article 724 of the Dominican Civil Code in the sense that the heirs are full owners of all the assets of the deceased and have the obligation to pay all the debts left by the deceased. .
Hence the importance of making an inventory with the assets and liabilities in order to determine if it is economically feasible to accept the inheritance or succession, since if this is accepted in a pure and simple way and finally the debts turn out to be greater than the assets, the heirs will have to pay the liability.
It is advisable to seek advice from a lawyer knowledgeable in the matter to carry out the procedure for the acceptance of the succession or inheritance under the benefit of inventory.
In accordance with the norm contained in Article 793 of the Dominican Civil Code, this declaration of an heir who wishes to receive that quality for the benefit of inventory must be made in the secretariat of the Court of First Instance of the place where the succession is opened and is going to be claimed. the Heritage.
This is done in a special register of the acts of resignation. The rule of Article 794 of the aforementioned legal instrument establishes that this declaration must be preceded by a faithful and exact inventory of the assets of the succession that make up the inheritance.
The heirs will have 3 months to make an inventory from the day the succession was opened. In addition, they are granted a period of 40 days to deliberate on the acceptance or renunciation of the succession or inheritance.
On the other hand, it is important to point out that as expressly established by the rule contained in Article 726 of the Dominican Civil Code, foreigners have the same right to succeed as Dominicans. Similarly, they can dispose of their assets and receive the same amount of inheritance as Dominicans.
2.- THOSE WHO CANNOT CLAIM INHERITANCE
It is also good to point out that our regulations consider unworthy to succeed, and exclude from succession, the following people:
1st. who has been sentenced for having murdered or attempted to murder the person whose estate is involved;
2nd. whoever directed against him an accusation that would have been considered slanderous;
3rd. the heir of legal age who, aware of the violent death of her successor in title, has not reported it to justice.
3.- WHAT IS THE PROCEDURE TO CLAIM AN INHERITANCE IN THE DOMINICAN REPUBLIC?
In this part we will briefly indicate the steps that must be taken to claim an inheritance in our country. It must be taken into account that in some cases the partition of successor assets can be given amicably, which is ideal, or on the contrary, in a litigious manner.
3.1.- Friendly partition between the Heirs
This happens when the heirs agree with the help of one or several lawyers to carry out the legal procedures until they culminate in the division of the assets and each one keeps what corresponds to him.
3.2.- Litigious Partition between the Heirs
In other cases, for multiple reasons, it will be necessary to carry out a litigious partition, that is, it will be necessary to follow a contentious process before the Courts in which the heirs will face each other claiming their rights. For this part, the intervention of lawyers is also needed.
In any case, the steps that must be taken in an inheritance claim process are the following:
A) Search for the Legalized Original of the Death Certificate
The Original Legalized Death Certificate is issued by the Central Electoral Board of the Dominican Republic. In the municipalities, the Central Electoral Board issues said Act and in the Head Municipalities of the Provinces they are normally legalized.
B) Taking an Inventory of Assets and Debts
The heirs, together with their professional advisers, including lawyers and accountants, must make an inventory that accurately contains the assets of the succession that comprise it, which is known as the inheritance, so that they are in a position to decide whether It is up to them to accept it or not.
Likewise, they must be cautious and also take an inventory of the liabilities or debts left by the person when they died. This is so because if they accept the succession or inheritance in a pure and simple way, and finally the debts exceed the assets, the heirs also become debtors of those obligations. In this last scenario they would have nothing to gain but, on the contrary, what they would obtain would be losses.
C) Payment of inheritance taxes by the General Directorate of Internal Taxes (DGII)
A tax of three percent (3%) is paid, calculated from the inheritance mass, that is, three percent (3%) of the value of the assets left by the deceased person must be paid, after making the deductions that the law allows.
To determine the value of this tax or rate to be paid before the General Directorate of Internal Taxes, the following concepts must first be subtracted from the calculation of the result of the assets left by the deceased person:
- All debts left by the deceased person that are documented as established by law.
- All expenses that are pending at the time of death and that have been incurred due to illness of the deceased person.
- All taxes owed by the deceased person at the time of death
- All expenses incurred at the funeral
- All the labor benefits of the workers that the deceased person owed.
- All mortgage debts that are in force in the Dominican Republic.
D) Preparation of an Act of Determination of Heirs
This is a relatively simple act that is prepared by a lawyer and legalized by a notary or can also be prepared and legalized by a lawyer-notary. This document is made under the formality of an authentic act as required by law and is registered in the public offices of the place.
In this document, the number of 7 people known as declarants appear before a notary and affirm that they have known the deceased person for certain years, where he lived, where he died. They also declare that they know all and their only heirs, which are indicated in the act. These 7 people known as declarants sign their declarations, normally accompanied by 2 more witnesses. This act is recorded as established by law.
E) Act of Partition between the Heirs
This document, in the same way, is a simple act that can be prepared by a lawyer and legalized by a notary or it can also be prepared and legalized by a lawyer-notary. It can be done under the formality of an authentic act or as an act under private signature as validated by our regulations. This act is also registered in the public offices of the place and taxes are paid for it.
In this legal document, the heirs agree on how the succession or inheritance will be distributed. It must include all the heirs of the deceased person and the part of the assets that corresponds to him or the percentage of said assets. When the partition is done in a friendly way between the heirs, this document does not generate major inconveniences.
4.- FRIENDLY PARTITION BETWEEN THE HEIRS
As we pointed out above, it is only necessary to remember that this partition is carried out by mutual agreement between all the heirs and then it is submitted to the local state bodies. It turns out to be faster and cheaper. It is an administrative process.
5.- LITIGIOUS PARTITION BETWEEN THE HEIRS
IN THIS TYPE OF PARTITION, AS THERE IS NO AGREEMENT BETWEEN THE HEIRS, THEY FACE ONE OR MORE LAWSUITS. IT IS KNOWN JUDICIALLY. IT LASTS LONGER AND IS MORE EXPENSIVE.
6.- AT WHAT TIME CAN OR SHOULD I CLAIM THE INHERITANCE
Depending on the successor assets (whether or not they are real estate, whether or not they are registered), the heirs indicated above can carry out the procedures in place to claim their inheritance at the time they understand it to be prudent and in compliance with the deadlines indicated. the law.
However, the heirs must be very aware that in practice the longer they take to make the place claims, the more difficult and costly it will be for them to receive or recover their rights, especially if these rights are sold to third-party purchasers in good faith. in the case of real estate.
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