Noemí Hernández Merchán. Abogada Asociada.
Cuando una persona fallece, se pueden dar dos situaciones, que el fallecido haya otorgado testamento, en cuyo caso hablaremos de una sucesión testada, o que no lo haya hecho, encontrándonos entonces con una sucesión intestada.
En el caso de que no haya testamento, lo primero que tendrán que hacer los herederos es otorgar un acta de herederos ab intestato en la que se va a determinar quienes son los herederos, y éstos tendrán derecho a repartirse el haber hereditario en partes iguales entre ellos con las adjudicaciones que se acuerden, ya sea de mutuo acuerdo, ya sea en el procedimiento judicial que, en su caso, se tenga que instar.
En el caso de que haya testamento, los herederos van a venir determinados en el propio testamento y el reparto de los bienes que conforman la herencia también, por lo que las operaciones particionales van a resultar mucho menos complicadas y, generalmente, menos conflictivas.
Otorgar un testamento es un acto personal para el que no se necesita ningún testigo y se pueden otorgar todos los testamentos que se consideren oportunos, debiendo tan solo tener en cuenta que cada nuevo testamento que se otorgue va a anular el anterior. Los testamentos se inscriben en el registro de actos de última voluntad y cuando una persona fallece se debe pedir un certificado en este registro, que indicará el último testamento que se ha otorgado, que es el único que es válido y eficaz.
En el testamento, el testador plasma su voluntad y puede disponer de sus bienes como mejor le parezca respetando tan solo los límites que la ley impone respecto de los herederos forzosos, que son, los hijos y descendientes, a falta de estos los ascendientes y el cónyuge viudo.
Si existen hijos o descendientes la herencia se divide en tres tercios, dos denominados tercios de legítima (legítima estricta y mejora) y un tercero denominado de libre disposición. El tercio de legítima estricta deber ser repartido por partes iguales entre todos los herederos y el tercio de mejora puede ser igualmente repartido por partes iguales entre todos los herederos forzosos o puede ser destinado, si el testador quiere, a favorecer a alguno o algunos de los herederos forzosos. El tercio de libre disposición puede ser destinado a quien el testador quiera. Si existe cónyuge, esto no afecta a la legítima que corresponde a los descendientes, sin perjuicio de que a éste le corresponde como su propia legítima, que tiene que ser igualmente respetada, el usufructo del tercio de mejora.
Si solo hay ascendientes la legítima asciende a la mitad de la herencia; si existe cónyuge, la legítima de los ascendientes se reducirá a un tercio de la herencia. Por su parte la legitima del cónyuge asciende al usufructo de la mitad de la herencia.
Si no hay ni descendientes, ni ascendientes, el testador puede disponer de sus bienes como considere conveniente, respetando los derechos del cónyuge que tiene derecho al usufructo de dos tercios de la herencia.
En cualquier caso, y para evitar, en la medida de lo posible, discusiones y problemas futuros, y trámites notariales que al final resultan más costosos y se alargan en el tiempo, lo más aconsejable, es hacer testamento en el que se plasme la voluntad del testador que debe ser respetada por todos los herederos.
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