BOE-A-2026-12139 ·5 June 2026 ·Resolution Low impact
Tax

Individuals: Registrar's refusal to register an addition to an inheritance based on a fideicommissary substitution is overturned

The Directorate General for Legal Certainty and Public Faith has ruled on an appeal against a registrar's decision to refuse the registration of a private application by a sole heir. The resolution establishes that, in the case of a term-based fideicommissary substitution, the transfer of rights in favour of the final fiduciary is valid (Articles 1,006 and 805 of the Civil Code). It was determined that the testator's intention was for the assets to remain under the control of the fiduciaries until their death, thereby avoiding co-ownership with the fideicommissaries.

In 2 key points

  1. Validity of the fiduciary's succession in term-based fideicommissary substitutions, Art. 1,006 and 805 of the Civil Code (art. 1.006 y 805 del Código Civil)
  2. The registrar's qualification function is instrumental and cannot serve to oversee notarial legality, Art. 18 of the Mortgage Law (art. 18 de la Ley Hipotecaria)

How it affects those involved

This ruling clarifies the validity of rights transfers within fideicommissary substitutions and limits the scope of a registrar's power to challenge the legality of notarial acts.

Lifecycle

2026-06-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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