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#67 Según las normas de la convención de Viena del 1983(la cual sigue vigente y firmada por España) un estado independiente no tiene por qué asumir ninguna deuda del estado al que pertenecía.
Article 38
Newly independent State
1.When the successor State is a newly independent State, no State debt of the predecessor State
shall pass to the newly independent State, unless an agreement between them provides otherwise in view
of the link between the State debt of the predecessor State connected with its activity in the territory to
which the succession of States relates and the property, rights and interests which pass to the newly
independent State.
2.The agreement referred to in paragraph 1 shall not infringe the principle of the permanent
sovereignty of every people over its wealth and natural resources, nor shall its implementation endanger
the fundamental economic equilibria of the newly independent State
Básicamente lo que pone es que de buenas a primeras el nuevo estado independiente no tiene por que reconocer la deuda y que solo tiene porque reconocerla si es pactado y nunca poniendo en riesgo su integridad economica.