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MEDIUM
FISCAL

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

V1206-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1206-25
Published
3 Jul 2025

Summary

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.

In 6 key points

Lifecycle

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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