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BOE-A-2026-6614 ·21 March 2026 ·Resolution Low impact
Tax

Resolution of 25 November 2025, of the Directorate General for Legal Certainty and Public Faith, regarding the appeal against the classification

The Directorate General for Legal Certainty and Public Faith has overturned a registrar's negative classification which denied the registration of a property allocated via a sole heir's petition. The registrar argued that because a will had appointed the deceased's ex-spouse as a usufructuary, their involvement was required for the allocation. The resolution determines that divorce does not automatically revoke testamentary provisions unless there is an express intention to revoke (Art. 807 of the Civil Code).

In 2 key points

  1. Divorce does not automatically revoke testamentary provisions regarding usufruct or inheritance (art. 807 Código Civil)
  2. The negative classification by the Land Registry must be based on the legality of extrinsic forms and the capacity of the grantors (art. 18 Ley Hipotecaria)

How it affects those involved

For heirs acting via a sole heir's petition, this confirms the possibility of registering assets without the involvement of ex-spouses named in old wills, provided there is no express revocation of the appointment (Art. 807 of the Civil Code). For former spouses with legitimate rights, the resolution emphasises that the loss of legitimate status due to divorce does not automatically nullify previous testamentary provisions; instead, judicial proceedings must be pursued to challenge their effectiveness.

Lifecycle

2026-03-21PublishedPublished 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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