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BOE-A-2026-11149 ·23 May 2026 ·Resolution Low impact
Tax

Disinheritance ruling: Directorate General for Legal Certainty validates inheritance registration despite disinheritance clause

The Directorate General for Legal Certainty and Public Faith has ruled on an appeal against a registrar's refusal to register a deed of acceptance and adjudication of inheritance. The dispute concerned the validity of a clause disinheriting a grandson due to lack of family relationship and abandonment for over four years (Art. 853.2 Civil Code). The ruling examines the testator's reasoning and the factual situation of the disinherited individual to determine whether the registration should proceed.

In 2 key points

  1. Grounds for disinheritance due to lack of family relationship and attributable abandonment for more than four years (Art. 853.2 Civil Code). (art. 853.2 Código Civil)
  2. The heir's power to pay the strict forced share in cash or with specific assets if the disinheritance were to be annulled. (Segunda cláusula del testamento)

How it affects those involved

For heirs, the ruling confirms the feasibility of registering inheritance adjudications containing disinheritance clauses based on abandonment or lack of relationship, provided they align with Supreme Court jurisprudence (Art. 853.2 Civil Code). For legal professionals, it highlights the importance of precisely drafting disinheritance grounds in wills to prevent negative assessments by the Land Registry.

Lifecycle

2026-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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