Guatemala: La importancia del ordenamiento, administración y sucesión del patrimonio familiar.
Published date | 09 July 2020 |
Author | Alfredo Rodríguez y Cristina Rodríguez |
Law Firm | Consortium Legal |
1. Introducción.
El patrimonio lo constituyen todos los bienes y derechos que pertenecen a una persona. Los bienes pueden tener un contenido diverso y los mismos requieren de orden y administración para su potencial transferencia.
La transferencia del patrimonio, parcial o total, puede ocurrir en vida o por causa de muerte. El propietario decidirá si la transferencia se hará a título oneroso o a título gratuito, así como los términos y condiciones bajo los cuales hará dicha transferencia.
La planificación patrimonial, es precisamente el proceso de identificación plena del patrimonio, el ordenamiento, administración y la previsión de su disposición.
En el artículo, haremos referencia a cada una de estas fases.
2. Planificación patrimonial.
La falta de planificación tiene como consecuencia la aplicación de lo dispuesto en la ley. Es decir, la persona que no planifique la disposición de sus bienes suple su voluntad por lo dispuesto en las disposiciones legales vigentes al momento de su fallecimiento. Por ello, el proceso de planificación no es estrictamente necesario.
La diferencia entre la planificación y la no planificación radica en quién decide finalmente sobre la forma como se administran y dispone de los bienes.
Habrá que tomar en consideración que en determinadas situaciones la legislación limita la libre disposición de los bienes, tal el caso de los alimentos.[i]
3. Etapas de la planificación
a. Identificación de bienes y obligaciones.
El proceso de identificación comprende el inventario de los bienes de la persona.
El inventario deberá de revelar el nombre del titular, tal cual está registrado o identificado; el tipo de bien; si el bien está inscrito; el número o forma como este se encuentra inscrito; si hubiere más de un registro, el detalle de cada uno; valor del bien y dónde y cómo está consignado; cualquier otra información que sea relevante conforme la naturaleza del bien para ser identificado plenamente.
Entre los bienes identificables encontraremos inmuebles y muebles: títulos valor (acciones, otros), vehículos, obras de arte, propiedad intelectual, etcétera.
Deberán de incluirse aspectos como el ejercicio de derechos (acciones legales), derecho a indemnización, seguros, intangibles y cualquier derecho o acción que podría corresponder a la persona incluyendo cuentas, seguros y pensiones.
En este proceso la identificación de las obligaciones de la persona también es importante, considerando que el patrimonio no es solo activo (o bienes), lo comprende también el pasivo (contingencias u obligaciones de la persona).
Al efectuar la identificación del patrimonio es importante también detallar si alguno de los bienes tiene alguna limitación, o si otra persona tiene también derecho sobre ellos.
Es indispensable tomar en cuenta el momento y forma en que se adquirieron los bienes.
Por último, si la persona está casada, se debe revisar el régimen económico que se eligió al contraer matrimonio, así como si existen capitulaciones matrimoniales.
b. Ordenamiento de bienes.
El inventario de bienes servirá de base para determinar si es necesario regularizar, ordenar o modificar la tenencia de un bien.
Para poder hacer una planificación efectiva, el propietario debe de cumplir con las obligaciones legales aplicables a los bienes de su propiedad.
Así mismo, puede haber casos en los que por error u omisión deban efectuarse modificaciones al registro o anotación sobre los bienes. Por ejemplo: ocurre frecuentemente que el nombre de la persona dueña del bien está escrito de manera incorrecta. En su caso...
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