The death of a family member is always a sensitive situation and, in addition to the pain of loss, it also brings a lot of headaches when you are faced with inheritance issues.
The vast majority of people do not know how to act in these situations or what the rights and responsibilities of the head of the couple are.
Double head in inheritance: who is it?
The head of the couple is the person who manages the deceased's assets and informs the heirs of the entire development of the inheritance process, performing these functions until the divisions are completed. He is also responsible for communicating the death to the Tax Authority.
The most common thing is that the head of the couple is the spouse, if he or she is also the heir. The second option will be the executor, that is, the person who the deceased commissioned to monitor compliance with the will. Then, if none of the previous options are possible, the next of kin will be heirs. Lastly, the heirs by will.
If all the people entitled to hold the position have abdicated or been removed from it, the court will designate the head of the couple. Please also note that the person responsible, however, has legal limitations, so that all heirs are safe.
Rights and duties of a head of couple
Like any position, the head of a couple also has some powers and, above all, responsibilities, assigned by the Civil Code. Read next:.
Rights
Selling perishable goods in order to pay funeral expenses or inheritance administration charges.
Initiate actions with heirs or third parties so that assets that they have in their possession and that must be administered are handed over to them.
Collect active debts from the inheritance, if payment is made spontaneously or if delay may jeopardize payment.
Manage the undivided inheritance, that is, that which has not yet been shared.
Duties
Report the death to the Tax Authority of the area of residence, presenting the death certificate, Citizen Card and NIF of the deceased person and their heirs, as well as the will or donation deed. This participation must be made within the third month after the death.
Account to all heirs annually. If the balance is positive, distribution must be made to interested parties, but before that, the amount necessary to cover the new year's costs must be deducted.
If the heirs and third parties legally demand the delivery of assets that are in the possession of the head of the couple and that do not belong to him, he must hand over the respective assets to them.
Tax responsibilities: IRS, IMI and AIMI
In addition to the duties mentioned above, the head of the couple has a few more responsibilities, especially with regard to taxation.
IRS: the person responsible must identify in the annual income statement all profits and losses achieved. He must also identify the heirs and their respective shares.
IMI: the payment of IMI on an undivided inheritance is also the responsibility of the head of the couple.
AIMI: must submit, by March 31st of each year, an electronic declaration to identify the heirs and their respective shares in the inheritance. The heirs then have until April 30th to confirm the shares.O que um cabeça de casal não pode fazer
There are also other rules, especially prohibitions, when exercising this position, such as:
The head of the couple cannot sell or mortgage any assets of the inheritance that are not perishable, that is, assets that can easily deteriorate.
You are also prohibited from taking out loans to acquire other assets or to settle debts without prior authorization from the court and without it passing through the other heirs.
Is it possible to remove a head of a couple?
If there is inappropriate behavior, not fulfilling their duties and obligations, and if any heir feels aggrieved, a head of the couple may be removed from their duties.
In what situations can this happen?
By deliberate concealment of the existence of goods/assets belonging to the inheritance or donations made by the deceased.
For reporting non-existent charges.
Due to imprudence and lack of care in the administration of assets.
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Source: Idealista