There is no maximum legal time limit to decide on the acceptance or repudiation of an inheritance. You can take the necessary time to evaluate the convenience of accepting. However, there are important fiscal deadlines: the inheritance tax must be filed within six months after the death (extendable for another six months if an extension is requested), and although you can pay the tax without having formally accepted the inheritance, in practice the tax administration considers that the presentation of the self-assessment is tantamount to tacit acceptance. On the other hand, any interested party can request judicially the heirs to make a statement within a period of thirty days, after which, if they do not respond, it is considered that they accept purely and simply. Therefore, although technically there is no absolute maximum term, the fiscal terms and the possible judicial interpellation make it advisable to pronounce in the first months after the death, once the patrimonial situation of the deceased has been correctly analyzed.