La liquidación de la herencia en el Código Civil español: especial referencia a las deudas sucesorias desconocidas o sobrevenidas

This book deals with the implications that the strong economic crisis has had in the inheritance liquidation procedure, an already complex and little systematized matter, with norms that are scattered in the Civil Code, the Civil Procedure Law or the bankruptcy law. In order to address the issue with the deserved depth, the author analyzes both the phenomenon of mortis causa succession and the resources that exist to prepare and facilitate the future liquidation, giving special consideration to the complex figure of the "hereditas iacens", origin of countless problems. After addressing the situation of the people with right to inherit with regard to the effects and consequences of the positive (acceptance) or negative (repudiation) exercise of ius delationis, it is also studied the situation of the different types of creditors interested in the liquidation of the inheritance. Furthermore, in order to give the best answer to the questions raised by hereditary liquidation in times of crisis, the author brings us closer to the different systems of liability for debts as well as their characteristics and effects. Particular attention is given to the benefit of inventory, focusing on issues that, despite their recent reform, remain problematic. The final part of the book deals with the very interesting and little-discussed question of the so-called hidden or supervening debts, which are those that appear time after the heir has accepted the inheritance with total ignorance of them, deepening in the consequences that such situation produces for both tax and civil purposes.