The Directorate General for Legal Certainty and Public Faith has established that, to register a property via a registration title (such as an inheritance), it is mandatory to present a public title proving that the deceased acquired the property at least one year before their death. An act of notoriety may serve as a prior title, provided the notary issues a formal judgment regarding the proof of said acquisition and its exact date (Art. 205 of the Mortgage Law and Art. 209 of the Notarial Regulations).
For individuals seeking to register properties through inheritance processes or acts of notoriety, the burden of proof is increased: it is no longer sufficient to declare the notoriety of possession; a public document is required to certify the date of acquisition prior to the deceased's death with a minimum margin of one year. This increases the risk of a negative assessment by the Land Registry if the act of notoriety does not contain the notary's formal judgment regarding the date of acquisition (Art. 209 of the Notarial Regulations).
The tax team reviews your specific situation.