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BOE-A-2026-4605 ·27 February 2026 ·Resolution Low impact
Tax

Spousal representatives may liquidate community property without mathematically exact distribution if authorised by power of attorney

The Directorate General for Legal Certainty and Public Faith establishes that voluntary representation allows for the liquidation of the community property regime even if the distribution of assets and debts is not mathematically exact (Legal Grounds). The ruling determines that the power to 'waive balances' in a notarial power of attorney covers the distribution of assets based on the parties' autonomy of will, without requiring additional ratification from the principal.

In 2 key points

  1. Autonomy of will allows for the distribution of assets and debts to be not mathematically exact (Fundamentos de Derecho)
  2. The power to 'waive balances' supports the possibility of a non-exact distribution from an economic perspective (Fundamentos de Derecho)

How it affects those involved

For individuals acting through proxies, the validity of representation for carrying out community property liquidations is confirmed, ensuring that a lack of exact economic compensation between spouses is not grounds for registry refusal (Legal Grounds). This avoids the need for travel or personal ratification when the principal is outside Spain, provided the power of attorney contains sufficient faculties for transfer or liquidation (Facts I).

Lifecycle

2026-02-27PublishedPublished 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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