El heredero que tenga en su poder los bienes de la herencia o parte de ellos y quiera utilizar el beneficio de inventario o el derecho de deliberar, deberá manifestarlo a la sala del Tribunal de Primera Instancia competente para conocer de la testamentaría o del ab intestato, dentro de los diez días siguientes al en que supiere ser tal heredero, si reside en el lugar donde hubiese fallecido el causante de la herencia. Si residiere fuera, el plazo será de treinta (30) días.
En uno y otro caso el heredero deberá pedir a la vez la formación del inventario, y la citación a los acreedores y legatarios para que acudan a presenciarlo si les conviniere.
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