Any heir designated by law (child, spouse, etc.) as well as any heir designated by will who receives the whole or a fraction of the whole estate. If they fail to file a declaration of inheritance, the other persons receiving property from the estate may be asked by the tax authorities to file a declaration of inheritance. In this case, however, the declaration only concerns the property they receive. In practice, the declaration can be filed by one or more heirs/universal legatees together.