The Directorate General for Legal Certainty and Public Faith establishes that a final judgment approving an inventory of community property assets has the effect of material res judicata (Art. 222.4 LEC). This implies that if a court determines an asset is community property, the Land Registrar cannot classify it as separate property nor require an additional public deed for its registration (Art. 100 and 101 of the Mortgage Regulations). The resolution confirms that the final judicial decree acts as a sufficient title of transfer for registration purposes (Art. 2 and 3 of the Mortgage Law).
For individuals involved in the liquidation of community property, the resolution guarantees legal certainty that a judge's decision regarding the nature of an asset (community or separate) is binding on the Registrar (Art. 222.4 LEC). It removes the need to formalise additional public deeds for the transfer of separate property that has been included in the judicial inventory (Art. 2 and 3 of the Mortgage Law). Registrars are limited in their capacity to qualify the legal nature of assets already resolved in court.
The tax team reviews your specific situation.