In short
Before dividing, one must count and pay, and this chapter says how. Article 1782 defines the inventory with three adjectives and three contents: it is the clear, precise and detailed relation of the goods, the debts and the charges that constitute the inheritance, so that they remain sufficiently identified. It is not only a list of goods: the debts and charges belong inside. Article 1783 adds the appraisal of each one of the goods, debts and hereditary charges, and fixes when they are valued: at the moment of the partition. Not at the death. That date changes every number in an estate, so it is worth holding on to. Article 1784 adds a piece when there are forced heirs: the inventory includes a relation of the liberalities, the date on which they were made and their value at the moment of being effected. Note the Code uses another valuation moment here: liberalities are recorded at what they were worth when made, while goods, debts and charges are appraised at the partition. Two different dates in consecutive articles, and this guide places them side by side without smoothing the difference. Article 1785 opens the door to two classes of creditor with different powers. The decedent’s creditors may oppose the partition being carried out until they are paid or the amount of their credits is secured: they can halt it. The creditors of a co-heir may only intervene in the partition to avoid fraud and prejudice: they intervene, they do not stop it. And Article 1786 brings the most surprising consequence: once the partition is made, the creditors may demand from any of the heirs the full payment of their credits up to the amount of the value of what that heir inherits. That is, the creditor need not chase each heir for their fraction; they may go to a single one for the whole credit, bounded by the value that heir received. The article does not say whether that heir may then claim from the others, and neither does this guide.
What is it?
They are Articles 1782 to 1786 of the Civil Code of 2020: what an estate’s inventory is, when the goods are valued, what is recorded if there are forced heirs, and what creditors may do before and after the partition.
Who can do it?
The heirs of an estate undergoing partition, and the creditors of the decedent or of a co-heir.
Requirements
- The inventory is the clear, precise and detailed relation of the goods, debts and charges that constitute the inheritance.Verified against the official source
- The inventory includes the appraisal of each good, debt and hereditary charge at the moment of the partition.Verified against the official source
- If there are forced heirs, the inventory includes a relation of the liberalities, their date and their value at the moment of being effected.Verified against the official source
- Once the partition is made, creditors may demand from any of the heirs the full payment of their credits up to the amount of the value of what that heir inherits.Verified against the official source
Documents you need
Cost
Step by step
Step 1: What the inventory is
Article 1782: the clear, precise and detailed relation of the goods, debts and charges that constitute the inheritance.
Step 2: The debts belong inside
It is not a list of goods: the article puts the debts and charges in the same inventory, and requires everything be sufficiently identified.
Step 3: The appraisal, good by good
Article 1783: the inventory includes the appraisal of each one of the goods, debts and hereditary charges.
Step 4: And the date that matters
At the moment of the partition, not at the decedent’s death. That date changes every number in an estate.
Step 5: With forced heirs, also the liberalities
Article 1784: the inventory includes a relation of the liberalities, the date on which they were made and their value at the moment of being effected.
Step 6: Two different valuation dates
Goods, debts and charges: at the partition. Liberalities: at when they were made. Consecutive articles with different moments, and this guide does not mix them.
Step 7: The decedent’s creditors may halt it
Article 1785: they may oppose the partition being carried out until they are paid or the amount of their credits is secured.
Step 8: Two ways to lift that opposition
The article admits both: that they be paid, or that the amount be secured. It does not force payment before dividing if security is given.
Step 9: A co-heir’s creditors only intervene
Second paragraph of 1785: they may intervene in the partition to avoid fraud and prejudice. Intervene, not halt.
Step 10: After dividing, collection changes
Article 1786: once the partition is made, creditors may demand from any of the heirs the full payment of their credits.
Step 11: With a clear limit
Up to the amount of the value of what that heir inherits. The creditor may go to one alone for the whole, but no further than what that heir received.
Step 12: What the article does not say
It does not say whether the heir who pays in full may then claim from the others. This guide does not assert it because the text does not carry it.
Where to do it
These five articles describe no procedure before any agency and name no forum or fee. Article 1785 allows opposing the partition, but does not say how or before whom that opposition is raised, and this guide does not assume it.
How long it takes
What to do if something goes wrong
If you are a creditor of the decedent and fear they will divide without paying you, Article 1785 lets you oppose the partition being carried out until you are paid or the amount of your credit is secured; note that securing suffices — payment before dividing is not required. If you are a creditor of one of the heirs, your power is smaller: you may intervene to avoid fraud and prejudice, but not halt the partition. And if you are an heir and they already divided, read Article 1786 carefully: a creditor may demand from you alone the full payment of their credit, bounded by the value of what you inherited. It is not that a fraction of each debt falls to you. The article does not say whether you may then claim from your co-heirs, and we do not assert it here. On the numbers, keep the two dates in mind: goods, debts and charges are appraised at the moment of the partition, while liberalities are recorded at their value when effected. What you will not find here is what a liberality is, who makes the appraisal, or how the opposition is raised: the Code does not say in this chapter. MiPRFácil does not represent anyone in court and gives no legal advice.
Common mistakes
- Believing the inventory is only a list of goods: Article 1782 also includes the debts and charges.
- Appraising the goods as of the date of death: Article 1783 values them at the moment of the partition.
- Valuing liberalities at the partition: Article 1784 records them at their value when effected.
- Thinking the decedent’s creditors must be paid before dividing: securing the amount suffices.
- Giving a co-heir’s creditors the power to halt the partition: they may only intervene.
- Believing that after the partition each heir answers only for their fraction of each debt: Article 1786 allows demanding the whole from any of them.
- Forgetting the Article 1786 limit: up to the amount of the value of what that heir receives.
- Taking for granted that whoever pays in full may recover from the others: the article does not say so.
Frequently asked questions
May the whole debt be claimed from me alone?
Article 1786 says that, once the partition is made, creditors may demand from any of the heirs the full payment of their credits up to the amount of the value of what that heir inherits.
May creditors halt the partition?
Article 1785 says the decedent’s creditors may oppose the partition being carried out until they are paid or the amount of their credits is secured. A co-heir’s creditors may only intervene to avoid fraud and prejudice.
As of what date are the goods valued?
Article 1783 says the inventory includes the appraisal of each one of the goods, debts and hereditary charges at the moment of the partition.
Must the decedent’s gifts be recorded?
Article 1784 says that if there are forced heirs the inventory includes a relation of the liberalities, the date on which they were made and their value at the moment of being effected.
Official sources
These are the government pages this guide is based on.
- Poder Judicial de Puerto Rico
Poder Judicial
bvirtualogp.pr.gov
Last verified
September 11, 2026
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Did you find out-of-date information?
If the will contradicts itself, the dividing clause wins; in a separate act, it loses
Article 1778 of the Civil Code of 2020 reverses the rule depending on where the partition was written: inside the will or in a separate act.
An heir answers only up to the value of what they receive, with two exceptions
Article 1587 of the Civil Code of 2020 sets that cap. Article 1588 breaks it if you pay unmatured debts with estate goods or damage them by your fault.
The funeral, the inventory and the executor’s pay come out of the estate
Article 1589 of the Civil Code of 2020 lists six hereditary charges, and the sixth leaves the list open: the other expenses of an analogous nature.
The albacea or administrator must request a contador partidor once debts are covered
Article 1749 of the Civil Code of 2020 uses “must”, not “may”, and conditions that duty on the debts and administration expenses having been satisfied.
If you have forced heirs, you may freely dispose of only half your goods
Article 1623 of the Civil Code of 2020 says so. And 1622 names the forced heirs: descendants, surviving spouse and, failing these, ascendants.
Accepting an inheritance does not mix your goods with the decedent’s
Article 1590 of the Civil Code of 2020 says the confusion of patrimonies does not occur, and 1591 lets the heir oppose the attachment of their own goods.