Glossary of Puerto Rico Inheritance Terms, Spanish to English

An estate comes with a vocabulary that almost no one uses in daily life. Because Puerto Rico's documents, offices and forms use Spanish, this glossary lists each term in Spanish, in alphabetical order, followed by a short English gloss and the simplest explanation we can give. Article numbers refer to the Código Civil de Puerto Rico de 2020 (2020 Civil Code), unless another law is named.

A

Aceptación de la herencia (acceptance of the inheritance)

An heir's decision to receive the inheritance. It can be express, in a document, or implied, for example by selling their hereditary right (Arts. 1579–1580). It is irrevocable and cannot be partial or conditional (Arts. 1571 and 1573). See accepting or refusing an inheritance.

Acrecimiento (accretion)

When an heir does not want or is unable to receive their share and no one represents them, that share is added to the shares of the other heirs of the same degree (Art. 1617).

Adjudicación (allocation)

The act, within the partition, by which specific assets are assigned to each heir. From that moment, each one is the sole owner of what was allocated to them (Art. 1796).

Administrador (administrator)

The person who looks after and manages the estate's assets until they are divided. If the deceased did not name one, the heirs choose one and, if they cannot agree, the court does (Art. 1743). For Hacienda, the "Administrador" is the person who files the estate return: it can be an heir, the surviving spouse, the executor, the contador-partidor or a court-appointed administrator.

Adveración (validation of a handwritten will)

A proceeding, before a court or a notary, that confirms a handwritten will was written and signed by the testator. It is done with witnesses who know the testator's handwriting and, if needed, with a handwriting expert (Art. 1653). See handwritten will.

Albacea (executor)

The person the testator names in the will to carry out their wishes: preserve the assets, execute the will and, if there is no contador-partidor, make the partition (Arts. 1739–1740). Their compensation cannot exceed 10% of the income or net proceeds of the estate (Art. 1761). See the executor.

Apostilla (apostille)

A certificate that authenticates the signature or seal on a public document so it can be used in another country that is part of the Hague Convention. If an heir signs a power of attorney outside Puerto Rico, the notary will tell them what authentication they need; the document must also be recorded in a notary's protocol here (Ley Notarial, Art. 38).

Ascendientes (ascendants)

Parents, grandparents and other ancestors in the direct line. They inherit without a will only if there are no descendants and no surviving spouse (Art. 1722).

B

Base contributiva (tax basis)

The value used to calculate the gain when an asset is sold. For estates of people who died since 2018, in Puerto Rico the heir keeps the same basis the deceased had (CRI Sec. 1034.02). See taxes of the estate.

Bienes gananciales (community property)

Property acquired during the marriage under the community property regime. When one spouse dies, half of that property still belongs to the surviving spouse, and only the other half is part of the estate (Art. 539).

Bienes privativos (separate property)

Property that belongs to only one spouse, such as what they owned before marrying or what they inherited. All of it is part of their estate.

C

Capitulaciones matrimoniales (prenuptial agreement)

An agreement a couple signs before marrying to choose a property regime other than the community property regime, such as separation of property. It affects which assets belong to the spouse and which make up the estate.

Caudal relicto (the decedent's estate)

All the property, rights and debts a person leaves at death. The net estate is what remains after the debts are paid. See what is a decedent's estate.

Causante (the deceased)

The deceased person whose estate is being divided. Also called "el difunto" or "la difunta."

Certificación de deuda (Modelo SC 6096) (tax debt certificate)

A Hacienda document showing whether the deceased had tax debts, including the IVU (sales and use tax). It is one of the required attachments to the estate return.

Certificación de testamento (will certificate)

A document from ODIN showing whether a person made a will (a positive certificate, certificación acreditativa) or whether none is on record (a negative certificate, certificación negativa). You request it with form OAT-1572 and a $5 internal revenue stamp. See ODIN will search certificate.

Certificación de valores contributivos (property tax value certificate)

A certificate from the CRIM about the deceased's properties, by cadastral number. For the estate return, it must show that there is no property tax debt.

Colación (collation)

A concept from the 1930 Code under which a forced heir had to "bring back into the estate" what they had received as a gift during the deceased's lifetime. The 2020 Code replaces it with the imputation of gifts (Arts. 1787–1790). See Imputación de liberalidades.

Colaterales (collateral relatives)

Relatives who are not in the direct line: siblings, nephews and nieces, aunts and uncles, cousins. They inherit without a will up to the sixth degree if there are no descendants, spouse or ascendants (Arts. 1724–1726).

Comunidad hereditaria (co-ownership among heirs)

The situation in which several heirs own the whole estate in common, each with a share, until the partition is made (Art. 1599). It is not a legal entity (Art. 1600). See the estate and co-ownership among heirs.

Contador-partidor (estate divider)

The person in charge of doing the accounting and dividing the estate. The deceased names this person; if not, the heirs do; and if they cannot agree, the court does (Art. 1748).

Cónyuge supérstite (surviving spouse)

The husband or wife who survives. Under the 2020 Code, the surviving spouse is a forced heir and an heir, with a share equal to each child's, in full ownership (Arts. 1622, 1624 and 1721). See rights of the surviving spouse.

CRIM (Municipal Revenue Collection Center)

Centro de Recaudación de Ingresos Municipales, the agency that collects property tax. A person who inherits a property must notify it of the change of owner within 30 days (Código Municipal, Art. 7.052).

Cuota viudal (surviving spouse's usufruct share)

The surviving spouse's right under the 1930 Code: a usufruct over part of the estate, not ownership. The 2020 Code eliminated it; it applies only to deaths before November 28, 2020.

D

Declaratoria de herederos (declaration of heirs)

A court or notarial document that establishes who the heirs are of a person who died without a will, or with a will that does not name heirs (Ley 282-1999). See declaration of heirs.

Descendientes (descendants)

Children, grandchildren, great-grandchildren and so on. All children have the same rights, whether born in or out of wedlock or adopted (Arts. 555 and 587).

Desheredación (disinheritance)

The exclusion of a forced heir in a will, for a ground the law allows, which must be stated clearly (Arts. 1632–1637). See disinheritance and unworthiness.

Donación inoficiosa (excessive gift)

A gift made during a person's lifetime that exceeds what they could freely leave by will, because it cuts into the forced share. It can be reduced at the request of a forced heir (Arts. 1312 and 1791).

E

Edicto (published notice)

A notice published in a newspaper. In a notarial declaration of heirs, it is required only when the heirs are collateral relatives and the assets are worth more than $5,000; it is published once and gives 15 days to make a claim.

Escritura de partición y adjudicación (deed of partition and allocation)

A document signed before a notary in which all the heirs agree on how the assets are divided. It allows each heir's specific share to be recorded in the Registry (Ley 210-2015, Art. 131).

Estirpe (family branch)

A family branch descending from the same person. In a division by branches (por estirpes), the children of a deceased heir share the portion that heir would have received (Art. 1614).

F

Fideicomiso (trust)

An arrangement in which one person hands over assets to another, the trustee, to manage them for the benefit of others, according to the instructions given. See trusts in Puerto Rico.

G

Grado de parentesco (degree of kinship)

A way of measuring how closely related two people are. In the collateral line, you count up to the common ancestor and down to the other relative, one generation per degree (Art. 374). Siblings are in the second degree; first cousins, in the fourth.

Gravamen (lien or charge)

A burden on an asset. Hacienda's lien secures the collection of tax debts on all the estate's assets (CRI Sec. 2054.01). In a will, a gravamen is also any burden or condition imposed on the heir; it is not allowed on the forced share (Art. 1626).

H

Heredero (heir)

A person who receives all of the estate or a part of it (a share), with its assets and its debts. An heir is liable for the debts only up to the value of what they receive (Art. 1587). See debts of the deceased.

Herencia yacente (unaccepted estate)

The estate during the period between the death and the acceptance. It is managed by the person the deceased designated, the executor or those called to inherit (Arts. 1562–1563).

I

Imputación de liberalidades (imputation of gifts)

The rule that deducts lifetime gifts made to a forced heir from that heir's forced share; anything above that is charged to the free portion (Art. 1789). Gifts made 10 years or more before the death are not counted (Art. 1788).

Indignidad (unworthiness to inherit)

A ground that prevents someone from inheriting because they committed certain serious acts against the deceased, such as abuse or abandonment (Art. 1556). The action to declare it expires 4 years after the unworthy person takes possession of the assets (Art. 1561).

Instancia (written request to the Registry)

A document filed with the Registro de la Propiedad (Property Registry) together with the will or the declaration of heirs, when those do not describe the properties, to record the hereditary right (Ley 210-2015, Art. 126). See recording inherited property.

Interpelación (court demand to accept or refuse)

A request to the court, once 30 days have passed since the heir was called to the inheritance (generally, since the death), asking it to give an heir a deadline of no more than 30 days to accept or refuse. If the heir does not respond, the inheritance is treated as accepted (Art. 1578).

K

Karibe (the Property Registry's electronic system)

The Registro de la Propiedad's electronic system, in use since 2016, which allows documents to be filed digitally.

L

Legatario (legatee)

A person who receives a specific asset under a will (a bequest, or legado), such as a piece of jewelry or a sum of money, without being an heir to a share of the estate.

Legítima (forced share)

The part of the estate that the law reserves for certain relatives. Under the 2020 Code, it is half of the estate when there is any forced heir (Art. 1623). See the forced share.

Legitimario (forced heir)

A person entitled to the forced share: the descendants and the surviving spouse and, if there are none, the ascendants (Art. 1622).

Libre disposición (free portion)

The part of the estate that a person can leave to whomever they want. It is half if there are forced heirs, or all of it if there are none (Art. 1623). See the forced share calculator.

M

Ministerio Público (prosecutor's office)

The prosecutors who represent the public interest. In a notarial declaration of heirs with minor or incapacitated heirs, the notary notifies the Ministerio Público and waits 30 days in case it objects (Ley 282-1999, Art. 8). See minors as heirs.

N

Notario (notary, who in Puerto Rico is an attorney)

An attorney authorized to certify documents and acts as authentic. In Puerto Rico, a notario can handle the declaration of heirs, the validation of a handwritten will and partition deeds.

Nuda propiedad (bare ownership)

Ownership of an asset without the right to use it or receive its income, because that right (the usufruct) belongs to someone else.

Número de identificación patronal (EIN) (employer identification number)

A federal number issued free online by the IRS. Hacienda asks the estate for it for the fiduciary income tax return and for the extension of the estate return.

O

ODIN (Office of Notarial Inspection)

Oficina de Inspección de Notarías, part of the Judicial Branch. It keeps the Wills Registry and the Registry of Non-Contentious Matters, and issues their certificates.

P

Partición (division of the estate)

The process of dividing the estate: inventory, appraisal, payment of debts, division and allocation (Art. 1774). It can be done by the testator, by the heirs by mutual agreement or by the court (Art. 1776). See dividing the estate.

Planilla Informativa de Caudal Relicto (Modelo SC 2800 C) (estate information return)

The return filed in SURI for people who died since 2018. It is for information only, carries no tax and is due 12 months after the death (CRI Sec. 2051.01(e)). See estate information return.

Poder (power of attorney)

A document by which one person authorizes another to act on their behalf, for example to sign a partition or sell the inherited house. See heirs living outside Puerto Rico.

Preterición (omission of a forced heir)

Leaving a forced heir out of the will. It does not void the will: the forced share is divided among all the forced heirs, and the one left out can claim their share (Arts. 1628–1630).

Protocolización (recording in a notary's protocol)

Adding a document to a notary's protocol (official register) to give it the effect of a public document. A handwritten will must be recorded this way after it is validated (Art. 1653), and notarial documents signed outside Puerto Rico must be recorded here (Ley Notarial, Art. 38).

Pueblo de Puerto Rico (the People of Puerto Rico)

The last heir in an estate without a will, when there are no relatives up to the sixth degree. A court declaration is required (Art. 1727).

R

Registro de la Propiedad (Property Registry)

The public office where ownership of each piece of real estate, and any burdens on it, is recorded. To record a partition or a sale of inherited property, you need Hacienda's relevo (CRI Sec. 2054.05).

Registro de Testamentos (Wills Registry)

ODIN's registry, to which notaries report each will they authorize (Ley Notarial, Arts. 71–73).

Relevo de Hacienda (Hacienda's lien release)

The certificate from Hacienda (the Departamento de Hacienda, Puerto Rico's Treasury) that cancels its lien on the estate's assets, formally the Certificación de Cancelación de Gravamen. You request it in SURI with the estate return; the fee is $25. See Hacienda lien release.

Representación (right of representation)

The right of the descendants of an heir who died earlier, was disinherited, is unworthy or refused the inheritance to inherit in that heir's place (Arts. 1611–1612). In the collateral line, it benefits only nephews and nieces (Art. 1613). See children, grandchildren and representation.

Repudiación (refusal of the inheritance)

Giving up the inheritance. It is done by public deed or by a written filing with the court (Art. 1583) and is irrevocable.

S

SC 2655 (safe deposit box opening record)

A Hacienda form, "Acta de Apertura de Caja de Seguridad," prepared by a Hacienda official when the deceased's safe deposit box is opened.

SC 2777 (extension request for the estate return)

A Hacienda form to request an extension for the estate return: up to 3 months, or 6 if the person is outside Puerto Rico.

Sociedad legal de gananciales (community property regime)

The marital property regime in which property acquired during the marriage belongs to both spouses. Death ends it, and it must be liquidated before the estate is divided (Arts. 532–539). See community property and inheritance.

Sucesión (succession, or the group of heirs)

The transfer of a person's property at death and, in everyday use, the group of their heirs ("la Sucesión de Juan Pérez," the Estate of Juan Pérez).

Sucesión intestada (intestate succession)

An estate divided according to the law because there was no will, or because the will is ineffective or incomplete (Art. 1719). See who inherits without a will.

SURI (Hacienda's online system)

Sistema Unificado de Rentas Internas, Hacienda's online portal. Since December 2018, the estate return, the extension and the relevo have been handled there.

T

Testamento abierto (will executed before a notary)

A will signed before a notary. Under the 2020 Code, witnesses are not needed except in special cases (Art. 1644). See types of wills.

Testamento ológrafo (handwritten will)

A will written by hand by the testator, with a date and signature (Art. 1650). It must be presented within 30 days after the death becomes known, and it lapses if it is not presented for validation within 5 years after the death (Arts. 1653–1654).

U

Usufructo (usufruct)

The right to use an asset that belongs to someone else and to receive its income, such as rent, without owning it. The testator cannot impose a usufruct on the forced share (Art. 1626).

CaudalRelicto.com is an independent guide. It is not Puerto Rico's Departamento de Hacienda, the courts or any government agency. This page is general information, not legal advice from an attorney who knows your case. Names and figures in examples are hypothetical. Found an error? Tell us.