BOE-A-2026-4468 ·26 February 2026 ·Resolution Low impact
Tax

Directorate General of Legal Certainty suspends inheritance registration due to generic disinheritance of descendants

The Directorate General of Legal Certainty and Public Faith has resolved to suspend the registration of a deed of acceptance and adjudication of inheritance following a negative assessment by a registrar (Art. 18 of the Mortgage Law). The dispute arises because the will disinherited grandchildren in a generic manner without precise identification, including potential descendants who did not exist at the time of the will's execution. The resolution analyses the validity of the grounds for disinheritance and the limits of the registrar's assessment regarding the testator's intent.

In 2 key points

  1. Disinheritance cannot apply to all descendants in a generic manner without specific identification (Hechos II)
  2. It cannot refer to persons who are not manifestly existing at the time the will is executed (Hechos II)

How it affects those involved

For heirs and testators, the resolution emphasises that disinheritance cannot be carried out generically against a category of descendants without concrete identification or against persons who did not exist at the time of the will. For legal and notary professionals, it reinforces the need to precisely individualise the affected forced heirs to avoid the suspension of registration due to assessment defects (Art. 18 of the Mortgage Law).

Lifecycle

2026-02-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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