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BOE-A-2026-12840 ·13 June 2026 ·Resolution Low impact
Tax

Ruling on the requirement for widow's consent in the liquidation of a community of property

The Directorate General for Legal Certainty and Public Faith has ruled on an appeal against the suspension of the registration of a deed for the liquidation of a community of property. The dispute arose because the Registrar required the consent of the deceased's second wife (a forced heir) to register the adjudication of a life usufruct to the first wife (under Article 18 of the Mortgage Law). The ruling examines whether the existence of a post-community property regime, of which the widow is a member, necessitates her intervention in the liquidation of the previous marriage.

In 2 key points

  1. Suspension of the registration of a community property liquidation deed due to lack of consent from the widow (forced heir) (Hechos II)
  2. Requirement of consent based on the existence of a post-community property regime of which the widow is a member (Fundamentos de Derecho)

How it affects those involved

For heirs and former spouses involved in the liquidation of community property, this ruling clarifies the limits of third-party forced heirs' intervention. In this specific case, it debates whether the widow of a second marriage must consent to the liquidation of the community property from a first marriage when usufruct rights are adjudicated (Article 18 of the Mortgage Law). The risk for interested parties is the suspension of land registry entry if the participation of all forced heirs affected by the post-community property regime is not proven.

Lifecycle

2026-06-13PublishedPublished 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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