{"id":9593,"date":"2020-10-18T13:10:19","date_gmt":"2020-10-18T11:10:19","guid":{"rendered":"https:\/\/www.white-baos.com\/?p=9593"},"modified":"2020-10-18T13:10:21","modified_gmt":"2020-10-18T11:10:21","slug":"la-renonciation-ou-repudiation-de-lheritage-en-espagne-qui-comment-pourquoi","status":"publish","type":"post","link":"https:\/\/www.white-baos.com\/fr\/la-renonciation-ou-repudiation-de-lheritage-en-espagne-qui-comment-pourquoi\/","title":{"rendered":"La renonciation ou r\u00e9pudiation de l\u2019h\u00e9ritage en Espagne. Qui, comment, pourquoi\u2026 ?"},"content":{"rendered":"\n

En droit espagnol lorsqu\u2019un h\u00e9ritier accepte l\u2019h\u00e9ritage ainsi, il accepte tout, ce qu\u2019il y a de bon et ce qu\u2019il y a de mauvais, c\u2019est-\u00e0-dire les biens du d\u00e9funt, mais aussi ses dettes.<\/p>\n\n\n\n

Mais il est possible que pour l\u2019h\u00e9ritier, si par exemple les dettes d\u2019un h\u00e9ritage sont sup\u00e9rieures \u00e0 l\u2019actif de ce dernier, de renoncer ou r\u00e9pudier l\u2019h\u00e9ritage, cette situation \u00e9tant h\u00e9las de plus en plus courante, comme cons\u00e9quence de la crise \u00e9conomique. D\u2019apr\u00e8s le Conseil G\u00e9n\u00e9ral du Notariat, les renonciations aux h\u00e9ritages en Espagne ont doubl\u00e9 depuis 2007 jusqu\u2019\u00e0 aujourd\u2019hui.<\/p>\n\n\n\n

Si vous souhaitez renoncer \u00e0 un h\u00e9ritage en Espagne, vous devez savoir que, selon le droit espagnol, la renonciation doit \u00eatre totale<\/strong>, elle ne peut pas \u00eatre partielle. C\u2019est-\u00e0-dire qu\u2019on ne peut pas seulement renoncer \u00e0 une partie de l\u2019h\u00e9ritage.<\/p>\n\n\n\n

En outre, selon l\u2019article 1008 du Code Civil, \u00abLa r\u00e9pudiation de l\u2019h\u00e9ritage devra se faire \u00e0 travers un instrument public ou authentique, ou par \u00e9crit pr\u00e9sent\u00e9 devant le Juge comp\u00e9tent afin de conna\u00eetre la proc\u00e9dure successorale ou l\u2019ab intestat\u00bb.<\/em><\/p>\n\n\n\n

Par cons\u00e9quent, si vous souhaitez renoncer ou r\u00e9pudier un h\u00e9ritage, vous devrez le faire de fa\u00e7on expresse, et normalement au moyen d\u2019un document public devant un notaire public<\/strong>. Rappelez-vous que si vous n\u2019habitez pas en Espagne, vous pourrez le faire devant un notaire public dans votre pays, car le consul ou la personne autoris\u00e9e a des fonctions de notaire.<\/p>\n\n\n\n

Il est tr\u00e8s important que vous sachiez que la renonciation en droit espagnol est irr\u00e9vocable<\/strong>. Par cons\u00e9quent, une fois r\u00e9alis\u00e9e on ne peut pas changer d\u2019avis, sauf s\u2019il y a une erreur, ou qu\u2019un nouveau testament appara\u00eet, etc.<\/p>\n\n\n\n

D\u2019un point de vue fiscal<\/strong> il est tr\u00e8s important de tenir compte du fait que si une personne renonce \u00e0 un h\u00e9ritage purement et simplement, en principe il n\u2019y aura pas d\u2019Imp\u00f4t de Droits de Succession \u00e0 payer.<\/p>\n\n\n\n

Mais, si l\u2019on renonce en faveur d\u2019une personne concr\u00e8te, il faudra payer des imp\u00f4ts doublement<\/strong>. D\u2019un c\u00f4t\u00e9, l\u2019Imp\u00f4t de Droits de Succession qui reviendrait \u00e0 la personne qui renonce, et aussi, si c\u2019\u00e9tait une renonciation gratuite (c\u2019est-\u00e0-dire pas en \u00e9change d\u2019argent), le b\u00e9n\u00e9ficiaire de cette renonciation paierait l\u2019Imp\u00f4t de Donation pour le montant de la valeur de ce qui a \u00e9t\u00e9 re\u00e7u. Par cons\u00e9quent, avant de renoncer \u00e0 un h\u00e9ritage en faveur de quelqu\u2019un, il faudra prendre en consid\u00e9ration les implications fiscales.<\/p>\n\n\n\n

Parfois les renonciations peuvent \u00eatre fiscalement appropri\u00e9es, par exemple si dans un testament le testateur laisse tout \u00e0 son conjoint, en le substituant dans le cas o\u00f9 ses enfants ne pourraient pas h\u00e9riter, si l\u2019\u00e9pouse souhaite que la propri\u00e9t\u00e9 soit aux enfants directement, elle pourrait renoncer \u00e0 l\u2019h\u00e9ritage purement et simplement, ce qui aurait comme cons\u00e9quence que les enfants h\u00e9ritent.<\/p>\n\n\n\n

Pour toute consultation concernant les h\u00e9ritages, les renonciations ou l\u2019acceptation de ceux-ci en Espagne, consultez-nous.<\/strong><\/a><\/p>\n\n\n\n

L\u2019information fournie dans cet article ne pr\u00e9tend pas \u00eatre un conseil l\u00e9gal, elle transmet simplement l\u2019information li\u00e9e aux sujets l\u00e9gaux.<\/p>\n\n\n\n

Carlos Baos (Avocat)<\/p>\n\n\n\n

Cabinet d\u2019Avocats Espagnol.<\/p>\n\n\n\n

Alicante, Denia, Marina Alta Costa Blanca.<\/p>\n\n\n\n

2015<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

La renonciation ou r\u00e9pudiation de l\u2019h\u00e9ritage en Espagne. Qui, comment, pourquoi\u2026 ? […]<\/p>\n

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