Existe un documento denominado cuaderno particional en el cual se van a recoger todos los datos del causante y de los interesados, los bienes, derechos y deudas así como las adjudicaciones que se hagan a los herederos y legatarios.
Para ello habrá que tener en cuenta si hay o no testamento y las disposiciones que hubiere otorgado el causante.
No existe ninguna obligación de hacer dicho documento ante notario. La escritura será necesaria sólo si queremos que las adjudicaciones se inscriban en el Registro de la Propiedad. Si bien, es cierto, que aunque se puede hacer de forma privada resulta más práctico, seguro y cómodo hacer todas estas operaciones ante notario.
El cuaderno particional es indispensable para la liquidación de impuestos, ya que determina la cantidad de herencia que le corresponde a cada heredero y en relación a ella, éstos deberán liquidar la parte de impuestos correspondiente.
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