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BOE-A-2026-6834 ·24 March 2026 ·Resolution Low impact
Tax

Renunciation of inheritance does not allow for the representation of the renunciant's descendants

The Directorate General for Legal Certainty and Public Faith establishes that a pure and simple renunciation of an inheritance does not trigger the right of representation for the renunciant's descendants (Art. 923 CC). In this instance, the renunciation by the deceased's children caused the share to accrue to other forced heirs by their own right rather than by the right of accretion (Art. 981 CC). The resolution confirms that representation is only possible in cases of disinheritance or incapacity, not in the repudiation of an inheritance (Art. 929 CC).

In 3 key points

  1. The repudiation of an inheritance by the closest relative prevents their descendants from inheriting by representation (Art. 923 CC). (art. 923)
  2. In intestate succession, the share of the person who repudiates the inheritance will always accrue to the co-heirs (Art. 981 CC). (art. 981)
  3. Representation is only applicable in cases of disinheritance or incapacity, not in renunciation (Art. 929 CC). (art. 929)

How it affects those involved

Heirs deciding to renounce an inheritance must be aware that their descendants will not be able to succeed them through the right of representation in intestate succession (Art. 923 CC). The renunciant's portion will accrue to the other co-heirs of the same degree (Art. 981 CC). This implies that renunciation affects not only the renunciant but also closes the possibility for their lineage to receive what the ascendant abdicates.

Lifecycle

2026-03-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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