It is also essential to know that there is a difference between opening the estate and debating the estate. The opening of the succession represents the moment of the death of its author, the moment there is an inheritance or the way to inherit is opened. When fortune tax is charged, the succession debate represents the unfolding of the notarial or judicial procedure in which the person receives the heir status. At this stage, those who accept the inheritance must prove with witnesses that only the rightful heirs have appeared before the notary.