ARTICLE
22 May 2025

Estate And Wealth Planning Legal Considerations In Mexico: Succession Procedure

The judicial process begins with the declaration of intestacy based on the death certificate of the successor, the names and addresses of the lineal relatives and the surviving spouse...
Mexico Family and Matrimonial

The judicial process begins with the declaration of intestacy based on the death certificate of the successor, the names and addresses of the lineal relatives and the surviving spouse, or, in their absence, of collateral relatives within the fourth degree, accompanied by civil registry records demonstrating the corresponding relationship or kinship. With these elements, intestate succession is deemed established.

Constructive legislation determines the method of naming the presumed heirs and proving their rights. Since succession is the transfer of all the deceased's assets and all rights and obligations that do not expire upon death, the purpose of the probate proceeding is not the preservation of the successor but rather its division and allocation to the heirs, who also have the duty to bear the burdens of the inheritance.

Once the ownership of rights in favor of the testamentary or intestate heirs has been determined, the court proceeds to determine which assets, rights, and obligations constitute the estate subject to the proceedings, and the economic value of the assets and rights that can be estimated in money.

That is, the inventory and appraisal are processed in the second section. When there are assets that must be administered, the law establishes the principles governing administration and accounting. This is addressed in the third section.

Finally, the plans for the distribution of the proceeds of the hereditary assets and the distribution of the estate's assets are regulated. These plans are used by the judge to issue an adjudication judgment.

This judgment establishes the portion of the hereditary assets that corresponds to each of the heirs and recognizes individual ownership of specific assets. Therefore, the adjudication judgment consummates the division by assigning to each heir the assets comprising their inheritance share, recognizing the will of the testator or the heirs, whether expressed or implied.

Succession processes require bodies to develop and conclude, bodies to which specific procedural functions are entrusted.

These bodies are: a) the executor, who is responsible for the functional representation and preservation of the estate and its administration for the benefit of the heirs; b) the board of heirs, which acts collegially to make certain decisions; c) the Public Prosecutor's Office, which represents absent heirs until they appear, and minors and incapacitated persons who have no representative; d) the auditor, who oversees the executor's actions; e) foreign consuls, by international reciprocity; f) the representative of public charity, when there are no heirs; and g) the guardians of minors or incapacitated persons, when there are conflicting interests to the detriment of minors or incapacitated persons.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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