Due to the fact that a minor heir is a person with limited legal capacity, their acceptance or renunciation of the inheritance they receive presents certain peculiarities compared to what applies to fully legally capable individuals. These peculiarities concern both their responsibility for the debts of the inheritance and the deadline for renouncing it.
- A) ACCEPTANCE WITH THE BENEFIT OF INVENTORY
According to Article 1527 of the Civil Code, a minor heir who accepts an inheritance is always considered to have accepted it with the benefit of inventory. This means that, in contrast to the general rule that heirs are liable for the debts of the inheritance with their personal assets, a minor who accepts the inheritance is only liable for the debts of the inherited estate up to the value of the estate’s assets.
For instance, if the inheritance consists of real estate worth €120,000, but the debts amount to €200,000, the minor heir’s liability will be limited to €120,000, the value of the assets in the estate.
It is crucial to note Article 1912 of the Civil Code, which states that a legally inheriting heir who accepts an inheritance with the benefit of inventory will lose this benefit if, within one year from the moment they gain full legal capacity (i.e., when they come of age), they do not declare the inventory. Therefore, the minor has a period of one year from their coming of age to make the declaration at the court registry of the inheritance.
It is worth emphasizing that acceptance with the benefit of inventory can also be made by a fully legally capable adult, in which case the inventory must be officially declared, unlike for a minor heir.
- B) DEADLINE FOR RENOUNCING INHERITANCE
Initially, the deadline for renouncing an inheritance is set at four months. This period begins from the moment the heir becomes aware of their inheritance and the reason for it, i.e., whether they inherited by will or intestate from the deceased. If the heir does not act within this period, it results in the tacit acceptance of the inheritance.
However, as an exception to this rule, the Council of State has ruled that a minor heir has the right to renounce the inheritance they received within one year of reaching the age of majority, when they acquire full legal capacity. This interpretation is based on the analogical application of the aforementioned provision (Article 1913 of the Civil Code), regarding the one-year deadline for declaring the inventory by the minor who becomes of legal age.
Specifically, according to the Council of State, “In this case (referring to Article 1912 of the Civil Code), the heir who comes of age does not lose the benefit of inventory. Rather, they are entitled, within the same one-year period, to renounce the inheritance” (Council of State rulings 1884/2015, 371/2014, 2862/2013).
