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V1206-25 ·3 July 2025 ·consulta-vinculante Medium impact
Tax

In intestate succession, a list of presumed heirs may be submitted

The consultant asks whether a formal declaration of heirs is mandatory in the absence of a will. The DGT states that, under the Regulation, if no judicial declaration is made, a list of presumed heirs and their relationships is sufficient.

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2025-07-03PublishedPublished 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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