The only way to divide real property is through an estate inventory, regardless of how much time has passed since the deceased's death.

To allocate the property among heirs, it is necessary to finalize the inventory process. Until this is completed, there is no division, and none of the heirs has a defined share.

Under the law, the deadline to initiate the inventory process is 60 days from the date of death.

However, this time limit does not preclude the possibility of carrying out the inventory even years after the date of death.

Although a legal deadline exists, it primarily serves to impose administrative penalties and apply fines on the taxes owed. It does not bar the inventory process from being conducted at any time.                                       

If this deadline is exceeded, payment of a fine will be required.