The Directorate General for Legal Certainty and Public Faith has ruled that the widow of a deceased person may increase her inheritance share when one of the children has died without descendants, acting as the legitimate heir to her own son (Art. 935 Civil Code). The resolution confirms that the right of accretion applies in such cases, allowing the share of the predeceased heir to be increased in favour of the other called heirs (Art. 987 Civil Code). The case arose following a registrar's refusal to register an inheritance adjudication that did not correctly account for this concurrence.
For heirs and their advisors, the ruling clarifies the application of the right of accretion when ascendants and other heirs concur due to the lack of descendants of the predeceased (Art. 935 Civil Code). Individuals must ensure that deeds of acceptance and adjudication of inheritance correctly reflect the status of ascendants as legitimate heirs to avoid registration suspensions. The ruling validates that a mother, being a first-degree heir, has priority and the right of accretion over other degrees of kinship (Art. 807 Civil Code).
The tax team reviews your specific situation.