BOE-A-2026-6613 ·21 March 2026 ·Resolution Low impact
Tax

Suspension of inheritance registration: declaration of intestate heirs required to register property

The Directorate General for Legal Certainty and Public Faith has resolved to suspend the registration of a sole heir's application for a registered property (art. II). The Land Registrar of A Coruña No. 1 requires the opening of intestate succession proceedings for the deceased, Ms C. M. S., as no heirs were designated in her will, pursuant to Article 912.2 of the Civil Code (art. II). The resolution maintains the necessity of determining the successors to proceed with the deed of acceptance and adjudication of the inheritance involving horizontal division.

In 2 key points

  1. A Declaration of Intestate Heirs Act for Ms C. M. S. is required to determine the successors (art. II). (art. II)
  2. The succession of Ms C. M. S. is governed by intestate succession due to the lack of designated heirs (art. 912.2 Civil Code). (art. 912.2 del Código Civil)

How it affects those involved

For the appellant (the heir), the resolution prevents the direct registration of the property without first processing a Declaration of Intestate Heirs Act for the deceased, Ms C. M. S. (art. II). This imposes an additional administrative and financial burden to determine those entitled to the adjudication of the inheritance. The conflict lies in the interpretation of a will that distributes assets through legacies but fails to designate heirs (art. II).

Lifecycle

2026-03-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact