The contador partidor should be appointed by the testator in his or her last will.

If a contador partidor is not appointed, and a conflict between the beneficiaries arises in the sharing out of the estate, the main task of the court will be to appoint a contador partidor for the succession proceedings.

The best advice is to appoint a contador partidor, because:

1.- In the distribution of the assets, the contador partidor will determine the heirs’ reserved share and the clawback, evaluate any possible damage to an heirs’ reserved share, and therefore determine the obligation of other beneficiaries to complete the damaged reserved share.

The contador can, without the intervention or consent of the beneficiaries, even if there are minors or disabled persons, distribute the assets according to the will of the testator, thus completing the sharing out of the estate.

2.- The contador partidor can also, if it is expressly authorised by the testator, adjudicate that all the estate’s assets go to one or more of the forced heirs, with the obligation to pay the others the value of their reserved share in money.

3.- The contador partidor can sign the deed before a notary to get the immovable assets inscribed in the Land Registry.

4.- If some assets within the estate were owned jointly by the deceased and his or her spouse, within their matrimonial property regime, the contador partidor, jointly with the surviving partner, can distribute the assets between the widow or widower and the estate, prior to the sharing out of the estate.

5.- As the legatee must ask for the delivery of any bequeathed assets from the heirs, it is not necessary to do so if a contador partidor is appointed to deliver the legacy directly to the legatee, and the deed made by the contador and the legatee to inscribe the immovable bequeathed assets in the Land Registry will be sufficient.

The testator can authorise the legatee to take possession of the bequeathed assets but the legatee will still need the consent of the heirs with a reserved share, unless a Contador Partidor is appointed to make the delivery.

And finally:

The testator avoids court proceedings among the beneficiaries because none of them can start the special proceeding for the sharing out if a contador partidor has been appointed, unless the appointed person has refused, has been incapacitated or the time given to carry out the work has expired. The permitted time is the same as that for the albacea: one year, or more if the testator fixes a period of extra time counted in either case from the moment The Contador is notified of his or her appointment and accepts the task.

What a Contador Partidor can not do:

The contador can not sell any assets. Only an albacea will be entitled to sell but, if there are beneficiaries with a reserved share, their consent will be needed.

The contador can not pay the deceased’s debts. He can, however, give certain assets to some beneficiaries to sell in order to pay off existing debts.

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