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The Directorate General for Legal Certainty and Public Faith has ruled that an inheritance allocation deed can be registered in the Land Registry, even if there is a dispute regarding the widow's statutory share (Resolution of 14 January 2026). The ruling establishes that a lack of agreement on the statutory share should not halt the legal circulation of other assets within the estate, as the right to claim such a share belongs to the holder of the right rather than the heirs (Legal Grounds).
For heirs, this resolution allows for the registration of estate assets without waiting for a judicial resolution regarding the widow's statutory share, thereby preventing the freezing of assets (Legal Grounds). For the widow, her right to claim the statutory share remains intact through the appropriate legal channels, and her opposition does not prevent the management of other assets (Legal Grounds).
The tax team reviews your specific situation.
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