In the realm of Spanish succession law, the figure of the dative partition accountant has gained special relevance following the reform introduced by Law 15/2015. This figure is crucial when the testator has not designated a partition accountant in their will or when the heirs cannot agree on the partition of the inheritance. For legal professionals, it is essential to understand not only the circumstances that justify their appointment but also the competencies assigned to them by current legislation and the dynamics that may arise in their exercise.
Appointment of the Dative Partition Accountant
The dative partition accountant can be appointed in two main situations: when the testator has not designated a partition accountant in their will, or when there is a disagreement among the heirs that prevents the partition of the inheritance. According to Article 1057 of the Civil Code, in the absence of testamentary designation or agreement, the heirs can request the appointment of a dative partition accountant from the notary.
This notarial appointment is a significant novelty, as it grants the notary the authority to resolve situations of deadlock in the partition of the inheritance, thereby streamlining the succession process. However, it is important that the heirs represent at least 50% of the hereditary estate to request this procedure. In practice, this figure facilitates the unlocking of complex situations, especially in inheritances with multiple heirs or with assets subject to regional regulations.