Abstract:
There are several ways to transmit or transfer assets from one person to another, and each one has its peculiarities and requirements to be observed. The adverse possession is the way to acquire the property through the exercise of possession. While the inventory is the way to gather the assets that were transmitted through the succession. It turns out that if the requirements of adverse possession are verified and fulfilled, a process that should be an inventory could be able to regularize the transfer through adverse possession. But if this happens, this substitution can have some legal consequences that occur mainly in the tax sphere. It is from this perspective that these consequences are analyzed and the possibility or not of carrying out such a substitution.
