Succession Process in Guatemala: A Guide for Heirs

## What is the succession process? The succession process is the legal procedure through which the estate of a deceased person (the decedent) is transferred to their heirs. In Guatemala, it is regulated by the **Civil Code (Decree-Law 106)** and the **Civil and Mercantile Procedural Code (Decree-Law 107)**, articles 484 to 530. There are two main types: - **Testamentary succession:** When the decedent left a will - **Intestate succession:** When the decedent left no will, or the will is invalid --- ## Testamentary succession ### When does it apply? When the decedent granted a valid will (open or closed) before a notary. ### Step-by-step: #### Step 1: Locate the will If it is an open will, it is registered in the **General Property Registry**. A certified copy of the will is requested. #### Step 2: Probate process It begins before a notary (extrajudicial process) or before a judge (judicial process). The extrajudicial process is possible when all heirs are of legal age and in agreement. #### Step 3: Publication of edicts Edicts are published in the **Diario de Centro América** and another widely circulated newspaper, **3 times** with 15-day intervals. This allows creditors to come forward. #### Step 4: Creditor claim period Creditors have **30 days** from the last publication to present their claims. #### Step 5: Inventory and appraisal An inventory of all the decedent's assets is prepared and an appraisal is done to determine the estate's value. #### Step 6: Payment of debts and taxes The decedent's debts and the **Inheritance, Bequests, and Donations Tax** (Decree 431) are paid to SAT. #### Step 7: Declaration of heirs The notary or judge issues the declaration of heirs and the distribution of assets according to the will. #### Step 8: Registration of assets Real estate is registered in the name of the heirs at the **General Property Registry**. --- ## Intestate succession ### When does it apply? When the decedent left no will, or the will is void. ### Order of succession (Civil Code, art. 1000 et seq.): 1. **Descendants:** Children, grandchildren (in equal shares) 2. **Ascendants:** Parents, grandparents 3. **Spouse:** Husband or wife 4. **Collateral relatives:** Siblings, nieces/nephews, up to 4th degree 5. **The State:** If there are no heirs ### Step-by-step: The process is similar to the testamentary one, but without a will. It is done before a judge (judicial process required). The **Attorney General's Office (PGN)** participates representing absent or minor heirs. --- ## Extrajudicial succession process When all heirs are of legal age and in agreement, the process can be done before a **notary** (extrajudicial), which is faster and less expensive. Requirements: - All heirs must be of legal age - There must be unanimity - The notary prepares the notarial act of succession --- ## Inheritance tax The **Inheritance, Bequests, and Donations Tax (Decree 431)** taxes the transfer of assets by inheritance. Rates: - Progressive rates apply to the net value of the estate - Exemption for the family home in certain cases - The tax must be paid before asset registration - Managed through the **Superintendence of Tax Administration (SAT)** --- ## Documents you will need - Death certificate of the decedent - Will (if it exists) - Copy of DPI of all heirs - Property deeds for real estate - Vehicle documents, bank accounts, investments - Certification from the General Property Registry - Asset declaration before SAT --- ## Authorities involved | Authority | Role | |---|---| | Authorized notary | Extrajudicial process (probate) | | Family / Civil Courts | Judicial process | | General Property Registry | Registration of real estate | | Superintendence of Tax Administration (SAT) | Inheritance tax | | Diario de Centro América | Publication of edicts | | Attorney General's Office (PGN) | Represents absent or minor heirs | --- ## Estimated timeline - **Extrajudicial (notarial) process:** 3 to 6 months - **Judicial process:** 6 months to 2 years - Time varies based on the number of heirs, assets involved, and whether there are disputes --- ## Legal basis - **Civil Code** (Decree-Law 106), articles 1000-1250 (succession) - **Civil and Mercantile Procedural Code** (Decreto-Ley 107), articles 484-530 (succession processes) - **Inheritance, Bequests, and Donations Tax Law** (Decree 431) - Available at: www.congreso.gob.gt *This article is informational and does not constitute legal advice.*