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BOE-A-2026-12772 ·12 June 2026 ·Resolution Low impact
Tax

Directorate General for Legal Certainty allows delivery of legacies without widow's consent

The Directorate General for Legal Certainty and Public Faith has resolved an appeal against a registrar's negative assessment, allowing the registration of a deed for the delivery of a legacy without the intervention of the widow. It is established that the delivery of a specific legacy ordered by the testator does not constitute a partition of the estate nor a commutation of usufruct that would require the agreement of the forced heir (Facts II.2). The responsibility to satisfy the forced share lies with the heirs, who must ensure that the remaining assets cover said quota.

In 2 key points

  1. The delivery of a legacy is neither a partition nor a commutation of usufruct requiring agreement with the widow, art. 256 Galician Civil Law (Hechos II.2)
  2. The forced heir may claim against the heirs if the delivery of legacies prejudices her usufructuary quota, Facts II.2.3 (Hechos II.2.3)

How it affects those involved

For heirs and legatees, the resolution facilitates the execution of the testator's will by preventing the delivery of legacies from being contingent upon the total liquidation of the estate or the widow's veto (Facts II.2). For the widow as a forced heir, although she does not have a right of veto over the delivery of specific legacies, she retains her right to claim against the heirs if the disposition prejudices her usufructuary quota (Facts II.2.3).

Lifecycle

2026-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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