The Directorate General for Legal Certainty and Public Faith has ruled that a testamentary disposition in favour of a guardian or curator is valid if they are a relative entitled to intestate succession (Art. 753 CC). The resolution dismisses the refusal by the Madrid Property Registrar No. 39, clarifying that the exception for relatives takes precedence over the general prohibition on receiving gifts during guardianship. The ruling emphasises that Law 8/2021 aims to strengthen the autonomy of persons with disabilities rather than restricting testamentary freedom.
For heirs serving as guardians or curators, the legal certainty of their succession rights is confirmed provided there is a kinship bond allowing them to succeed by law (Art. 753 CC). This prevents the nullity of wills in cases where the beneficiary is a direct relative (niece, son, etc.). For professionals in the notary and registry sectors, the resolution clarifies that validity depends on the nature of the kinship rather than judicial approval of the guardianship management (Art. 753 CC).
The tax team reviews your specific situation.