Notarial blog and other practical content

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of October 29, 2024 (BOE of November 22, 2024), in which the General Directorate resolves a case related to a deed of incorporation of an SL with a single shareholding of one euro of nominal value.

The Registrar refuses the registration, considering that the fact that the SL constituted has only one participation contravenes the principles of the SL and its normal development (considering that the LSC presumes a broader division of the capital stock).

After the corresponding appeal was filed, the DG aligned itself with the appellant Notary, revoking the qualification note, considering that, under the protection of the autonomy of the will of the founding partner, the incorporation of this SL of a single share with a nominal value of 1 euro is admissible, since there is no provision that prohibits it.

Attached (HERE) link to an interesting practical training session given by the Notary of Madrid Mr. Fernando Gomá, regarding notarial acts related to the digital world (WhatsApp acts, web pages, content in social networks, deposit of digital documents, etc.).

Practical session, in video format, very interesting, with notes to take into account when formalizing this kind of documents, where we can even find models of public document to use in these cases.

Attached (HERE) the Instruction for the verification of real estate values in the tax on capital transfers and documented legal acts and in the tax on inheritance and donations, which must be applied to the taxable events of the year 2025.

It is reminded that in transfers of real estate that have not been assigned a reference value or this cannot be certified by the General Directorate of Cadastre, the taxable base and, therefore, the value that must be included in the self-assessment, without prejudice to administrative verification, will be the greater of the following: the value declared by the interested parties, the price or agreed consideration or the market value.

In these transfers, the Administration has the power to verify that the value of the assets and rights declared in the self-assessment is not lower than the market value, for which purpose, the values stated in said Instruction will be taken as a reference.

Attached (HERE) press summary of the STS 1917/2024, of December 5, in which the Chamber III of our High Court resolves that the 'mobile-home' require an urban planning license because they can be assimilated to a prefabricated house and not to a trailer.

Thus, for the Supreme Court, it is the urban planning regulations applicable in each case that legitimize the installation of mobile homes on a plot of land, as this is justified by an overriding reason of general interest such as the protection of the environment and the urban environment.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of October 9, 2024 (BOE of November 15, 2024), in which the General Directorate resolves a case related to a deed of sale of a property on which there is a prohibition of disposition that appears in a preventive annotation ordered by the Public Treasury, which is practiced after the deed of sale has been granted.

Specifically, it is a deed of sale granted on December 21, 2023, which was presented at the Registry on May 8, 2024. However, prior to this date, on April 12, 2024, a preventive annotation of prohibition of disposition ordered by the Treasury was made on the property subject to sale.

The DG, resolving the appeal filed, reiterates its doctrine denying the possibility of registering the sale, understanding that the preferential effectiveness of transfers prior to the prohibitions to dispose is not applicable in criminal or administrative proceedings, where the public order component of the precautionary measures adopted must prevail.

In view of the many queries generated by this matter, that is, possible fees to be paid by bank customers when they want to amortize, in whole or in part, in advance, their mortgage loans, please find attached (HERE) the Resolution of December 2, 2024, of the Bank of Spain, which publishes the indexes and reference rates applicable for the calculation of the market value in the compensation for interest rate risk of mortgage loans, as well as for the calculation of the differential to be applied to obtain the market value of loans or credits that are cancelled early.

In this regard, it should be remembered that mortgages signed after December 9, 2007, in the event of early cancellation (total or partial), the financial institution, in addition to the compensation or cancellation fee, may charge an amount for interest rate risk compensation. In order to calculate the maximum limit to be charged, the mathematical formula regulated by the applicable legislation must be taken into account, for which the values published in this Resolution, which is updated monthly, must be taken into account.

In any case, if you wish to obtain more information about this calculation, HERE you can also access an article in our blog, which has been widely distributed, where you can find practical information on how to perform these calculations and check whether the bank is correctly applying the fees that may or may not be charged.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of September 25, 2024 (BOE of November 7, 2024), in which the General Directorate solves a case related to a deed of formalization of transfer of mortgage guarantees, in which, the most interesting, is everything related to the outline of the power of attorney that empowers the representative of a foreign company not registered.

The case deals specifically with a deed of assignment of mortgage guarantees, where the assignee company (Irish and not registered in Spain), is represented in the act by an attorney-in-fact. The authorizing Notary, when reviewing the special power of attorney, simply identifies it (with date and name of the authorizing Notary) and states that he considers it sufficient for the granting of the power of attorney.

Once presented for registration, the Registrar to whom the deed is presented considers that the summary of the power of attorney is insufficient, a criterion that is confirmed by the Directorate General, which, in its Resolution, determines that the powers of attorney of foreign companies, since they are not registered, are subject to the doctrine of the STS of June 1, 2021 for the unregistered powers of attorney of registered Spanish companies, Therefore, the authorizing notary must, under his responsibility, rigorously check the validity and validity of the power of attorney granted by said company and record that he has carried out such action, in such a way that the authentic document from which the representation is derived expresses the circumstances which, in the notary's opinion, justify the validity and validity of the power of attorney in the exercise of which the attorney-in-fact is acting.

Thus, in particular, in the judgment of sufficiency of the power of attorney, the identity of the grantor of the power of attorney, his personal circumstances, and whether or not he holds an organic position in the company must be stated.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of November 6, 2024 (BOE of November 22, 2024), in which the General Directorate resolves a case related to a deed of sale, in which the selling party is a company. In the deed of sale there is no statement of the selling company about the non-essential nature of the transferred asset and there is no agreement of the General Meeting of Shareholders.

The Property Registrar denied the registration, considering that a resolution of the General Shareholders' Meeting (which was not provided) is required for the acquisition or disposal of a corporate asset that may be considered essential.

After the corresponding appeal was filed, the DG resolved the same by revoking the qualification note, thus reiterating its doctrine according to which there is no obligation to provide a certificate or to make an express statement by the administrator that the asset object of the documented business is not essential, although the statement contained in the deed on the non-essential nature of such asset improves the position of the counterparty as regards its duty of diligence and assessment of the serious fault. However, the omission of this express manifestation is not in itself a defect that prevents registration.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of November 4, 2024 (BOE of November 22, 2024), in which the General Directorate resolves a case related to the registration of a judicial sentence where a purchase-sale is declared resolved.

The assumption is based on a purchase and sale (where the buyer, in order to finance the purchase, requests a mortgage loan, which is registered at the time of formalizing the purchase and sale). Once the purchase-sale is formalized, disagreements arise between the parties, which end up with a judicial conflict. This judicial procedure concludes by declaring the purchase-sale resolved, that is to say, leaving it without effect, and the parties must return to each other the reciprocal benefits (that is to say, the property to the seller and the price paid to the buyer).

Once this judgment has been presented for registration in the Land Registry, the interesting position of the mortgagee arises, who has legitimately registered his right before this whole dispute arises and is resolved.

At this point, the DG, aligning itself with the criterion of the Registrar, resolves that, in these cases, in order to be able to register the resolution of the sale and purchase (that is, that the house ceases to be in the name of the "buyer" and returns to be registered in the name of the "seller"), it will be necessary, first of all, to prove the deposit of the amounts owed and, above all, to prove the consent of the creditor bank (i.e., the bank holding the mortgage right in rem will have to give its consent ), the bank holder of the real right of mortgage will have to consent to it), since not having the claim noted at the time of the appearance of the mortgage holder, by imperative mandate of the Mortgage Law (articles 20, 37, 40 and 82) the cancellation or modification of the entries of subsequent holders is prevented without their express or tacit, voluntary or forced consent.

Therefore, be very careful in these litigious situations, because beyond the judicial victory, it will be necessary to negotiate with the creditor bank in order to get the debt cancelled and to get the bank to agree to the registration of the resolution of the purchase-sale, otherwise, it will not be possible, and the judicial victory will be blurred.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of November 18, 2024 (BOE of December 18, 2024), in which the General Directorate resolves a case related to a deed of sale, in which the purchasing party is a civil society, initially formalized in a private document, and subsequently elevated to public (but without registration in the Commercial Registry), whose object is the exploitation of agricultural/livestock activity.

When presented for registration, the Property Registrar denied the registration, alleging that when the civil society has a mercantile purpose, it is essential that, in order to be able to register title to real estate in its favor in the property registry, it must be previously registered in the mercantile registry, considering the Registrar that, in the present case, the purpose of the society is the agricultural/livestock exploitation, that is to say, a clear mercantile activity.

Upon appeal, the DG revoked the qualification note, considering that the purchasing company is a civil company formalized in a public deed, duly constituted, with a non-commercial purpose (art. 326 of the Commercial Code), so that the requested registration should be made in the name of the purchasing civil company.

Attached (HERE) link to an article of the blog of the notary's office, where reference is made to the new moratoriumfor loans owned by those affected by the DANA.

Measure approved by Royal Decree-Law 6/2024 (HERE you can consult it) which provides for the establishment of a moratorium, applicable to mortgage loans and without mortgage guarantee, which are owned by persons affected by the DANA, of 3months of principal and interest, and 9 additional months of suspension of the repayment of the principal. For details of the measure, potential beneficiaries, requirements, application procedure, etc., please refer to the indicated blog article.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of October 16, 2024 (BOE of November 21, 2024), in which the General Directorate resolves a case related to a deed of elevation of corporate resolutions, in which, among other issues, the unipersonality of an SL is declared. Once presented for registration, the same is negatively qualified by the Registrar, alleging that for the qualification and registration it is necessary to accredit the presentation of the document for the purpose of the liquidation of the ITPAJD (corporate operations modality).

After the corresponding appeal was filed by the authorizing Notary Public, the DG aligned itself with the latter, ruling that in the specific case of this casethe requirement of prior presentation at the ITP settlement office could be understood as notapplicable, since it does notappear from the document presentedthat there is any act subject to any of the three types of taxation regulated by the ITPAJD Law.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of October 17, 2024 (BOE of November 21, 2024), in which the General Directorate resolves a case related to anotarial actof general meeting, in which the shareholder owner of 25% of a SL requests the assistance of a notary at the next general meeting of the company. For this purpose, the request was made to a Notary Public in Vigo, who requested the assistance of another Notary Public, located in the town where the registered office of the SL in question is located, to carry out the corresponding request. However, when the deed is presented to the Mercantile Registry, there is no record of having received the reply from the notary's office requested to carry out the notification, whether or not the deed has been delivered.

The Commercial Registrar denies the requested registration, a criterion that is ultimately confirmed by the DG, since the minutes do not contain the reliable delivery of the notarized request to the company's administrators (to ensure that they have had knowledge of it), so that, in these cases, it is necessary to prove that the administrative body has received the notarized request where the shareholder requests the presence of a Notary Public at the company's general meeting.

It is recalled that in a few days, that is,at the end of December of this year, the term granted by Royal Decree-Law 19/2022, which established a Code of Good Practices to alleviate the rise in interest rates (which allows debtors with problems to pay their loans to obtain an extension of the repayment term of their loan, or a novation from variable to fixed rate, among other issues), will end.

For more details on the measures, their potential beneficiaries, and the necessary requirements, (HERE) we link an article from our blog that was published at the time, where all these issues are explained.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of October 21, 2024 (BOE of November 21, 2024), in which the General Directorate resolves a case related to a deed of elevation to public deed of corporate resolutions, among which is the statutory clause of remuneration of the administrators. This clause provides for the possibility of receiving "a variable remuneration, according to indicators or general reference parameters", without specifying what these are.

The Mercantile Registrar denied the registration for this reason (under art. 217 LSC), a criterion that was confirmed by the DG, ruling that when the possibility of receiving variable remuneration is established, it is necessary toexpressly detailthe indicators or parameters that will make it possible to specify it, although they must be interpreted in a flexible manner.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of September 2, 2024 (BOE of November 6, 2024), in which the General Directorate reminds us that, in the framework of a horizontal property, to achieve the modification of the constitutive title, the consent of the owners who were owners on the date of adoption of the agreement and, likewise, of those who are registered owners on the date on which said document must access the Land Registry is required.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of October 21, 2024 (BOE of November 21, 2024), in which the General Directorate resolves a case related to a deed of amendment of the bylaws of a corporation, in which the article of its bylaws related to the remuneration of the board of directors is modified. In the new wording, it is determined that, in the case of the members of theboard of directors with executive functions, their remuneration will be determined by the General Meeting on the basis of oneor more of the concepts detailed in the statutory provision (a fixed allowance, per diems, variable remuneration, etc.).

The Mercantile Registrar refused the registration on the grounds that the provision infringes art. 217 LSC, since it does not determine the system of remuneration, but leaves the choice of one or more of those provided for in the bylaws to the discretion of the general meeting.

Upon filing the corresponding Appeal, the Directorate General revoked the qualification note, ruling that the clause in question does not leave the choice of one or more of those provided for in the bylaws for the directors to the discretion of the general meeting,Rather, it is limited to establishing only with respect to the remuneration foreseen for members of the board of directors to whom executive functions have been attributed, that the remuneration items to be received annually by these directors will be determined by the general meeting and will consist of one or several of those specified, which is accepted by the Board of Directors in accordance with the provisions of articles 217 and 249 of the Spanish Corporations Act (LSC).

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of October 22, 2024 (BOE of November 21, 2024), in which the General Directorate resolves a case related to a deed of cancellation ofa purchase option. The case is based on a registered purchase option deed, in which the purchaser has a period oftwo months to exercise the option, to be counted from the moment the grantor performs a series of actions (specifically, to pay some taxes and cancel some fiscal affections that encumbered the property).

The grantor complies with the conditions, and proceeds to notify the applicant by notary (by means of an official notice), but upon notification, the Notary, who goes to the registered office of the applicant company, finds an employee who "acknowledges that she is an employee of the requested company" and who also states that "she is not authorized to collect any request". In view of this refusal, the Notary Public considers the request to have been made, at which point the grantor considers that the 2-month period granted has begun to run.

Once this term has finally elapsed, the granting party grants this deed of cancellation of the purchase option that is now sought to be registered, which is rejected by the Registrar, since she considers that in order for this to be possible, the consent of the option holder is required and because, likewise, the notification of the act of summons has been made incorrectly, since in view of the refusal of the employee to collect the document, it would have been appropriate to send it byregistered mailwith acknowledgement of receipt, as established in art. 202 of the Commercial Registry.

The DG confirms the criterion of the Registrar, so that, in these cases, it will be necessary to take extreme precautions and, in the event of a refusal to collect the writ, to ensure the notification by sending it by registered mail with acknowledgment of receipt.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of October 22, 2024 (BOE of November 21, 2024), in which the General Directorate resolves a case related to a deed of liquidation of a corporation. In this case, a minority shareholder had requested the appointment of an auditorto supervise the liquidation operations, which was duly registered in the Mercantile Registry.

Once the deed has been presented for registration, the Mercantile Registrar considers that it is necessary to include in said deed the intervention and consent of the comptroller to the liquidation operations, which is rejected by the General Directorate in the resolution of the appeal filed, since it considers that its function is limited to controlling that the actions of the liquidators are carried out within the legal and statutory rules relating to the liquidation process, making the shareholders aware of any actions of the liquidators that are contrary to the Law or the Articles of Association, so that in addition to the liabilities that the liquidators may have incurred, their removal may be requested under the terms of Article 380 of the Capital Companies Act. Thus, the liquidators can act without obtaining the approval of the auditors, since their function is to supervise, but notto approve the actions of the liquidators.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of October 22, 2024 (BOE of November 21, 2024), in which the General Directorate resolves a case related to a deedof pledge of a photovoltaic installation, which is initially rejected by the Registrar, considering that, in this case, it could only be registered as a chattel mortgage.

Upon appeal, the DG revoked the qualification note, considering that this photovoltaic installation is nothing more than apledgeable movable property, so that it is possible to register this pledge on a photovoltaic energy production installation duly registered in the corresponding Administrative Registry, in the form of anon-possessory pledge provided for in art. 682 LEC.

Interesting resolution applicable to financing operations of this type of assets or infrastructure.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of September 25, 2024 (BOE of November 7, 2024), in which the General Directorate resolves a case regarding the dismissal of a managing director of a municipal company, which seeks access to the Commercial Registry on the basis of a certification of board agreements issued by the Secretary of the City Council, with the approval of the Mayor.

The Mercantile Registrar denied the registration on considering that this act requires a public deed for its registration (arts. 94 and 95 RRM), this criterion being confirmed by the General Directorate in the appeal that is being resolved.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of September 18, 2024 (BOE of November 6, 2024), in which the General Directorate resolves a case related to a deed of sale, in which the selling company, when formalizing the deed of sale, has the NIF in force, but when it presents the document for registration in the Registry, this has been revoked.

The DG resolves that, indeed, in order to be able to register the transfer in the Land Registry, it is necessary that the NIF of the company is in force not only when the deed is formalized, but also when the access of the document to the registry is formalized.

Attached (HERE) Resolution of the Direcció General de Dret, Entitats Jurídiques i Mediació of September 27, 2024 (BOGC of October 7, 2024), in which the DG resolves a case concerning the attempt of the owner of a parking space inserted in a community garage (i.e., subject to a horizontal property regime), to unilaterally modify the description of his parking space, in order to attribute to himself the exclusive use of a certain annex or space of the community parking lot, basing his claim on an alleged transcription error in the deeds of incorporation of the horizontal property regime and sale and purchase.

The Registrar, as it could not be otherwise (as it finally happens with the resolution of the DG), determines that this is not possible, since in order to rectify the registry entry and recognize the right of a specific square to the private occupation of a common space, this implies in essence an act of disposition (to attribute the exclusive use) within a community, for which the unanimous consent of the rest of the co-owners of said community will be required, in accordance with what is expressly established in article 552-7.6 of the CCC.

Attached (HERE) Resolution of the Direcció General de Dret, Entitats Jurídiques i Mediació of October 2, 2024 (BOGC of October 11, 2024), in which the DG resolves a case related to the attempt to register a court order ordering the registration of the use of the family home (owned 50% by the two ex-spouses), attributed in a divorce sentence, to the common minor children of the marriage, and to the ex-spouse to whom their guardianship corresponds.

In the resolution in question, the registration of this right is ordered, but without specifying the temporary duration of the same, which is initially rejected by the Land Registrar, and confirmed by the DG, in the sense that, in accordance with art. 233-20 CCCat, the attribution of the use of the dwelling must be made on a temporary basis, so that, in the resolution that is agreed, the temporary duration of said attribution must be clearly specified, so that the same can be correctly registered in the Land Registry.

On October 9, 2009, it has been published (HERE) the Report of the Complaints Service of the Bank of Spain, corresponding to the fiscal year 2023, where the banking supervisor compiles all the complaints filed by bank customers against their institutions, as well as the resolution criteria applied by the supervisor in the most conflictive matters.very interesting document to resolve doubts of customers about the origin of commissions, interest rates, penalties, etc. in their relations with their bank.

Interesting novelties such as in the matter of zero balance certificates when cancelling the mortgage (where it is not required to provide a simple note), in the matter of maintenance fees when the inheritance is lying (where an unjustified increase of fees is not acceptable) or on the necessary transparency in relation to the amortization system of mortgage loans.

Attached (HERE) the text approved by the Catalan Government to process the modification of the autonomous Civil Code in matters of support for the exercise of the legal capacity of persons.

The text, based on the New York Convention, is firmly committed to the autonomy of persons with disabilities, moving from the old model of substitution of will (incapacitation), to one based on accompaniment, through informal or formal institutions, such as assistance or preventive supports (powers of attorney in anticipation), that is, areas where Notaries can participate very actively in the protection of persons with disabilities.

In any case, it will be necessary to wait for the corresponding parliamentary procedure for the entry into force of the text.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of July 22, 2024 (BOE of October 9, 2024), in which the owners of a property formalize a mortgage loan on their property, for an amount of more than 500,000 euros (with a maturity of 6 months) and, at the same time, grant the creditor a power of attorney to sell the property, collect the price (and with the same to amortize the debt in case of non-payment) and cancel the guarantees. After some time, finally the attorney-in-fact makes use of the power of attorney and sells the property before a Notary, in order to collect the unpaid outstanding debt.

Once this deed of sale was presented for registration, it was negatively qualified by the Registrar, alleging in essence that this procedure violates the general prohibition of the commissory agreement (arts. 1,859 and 1,884 Cc), a criterion that is confirmed by the General Directorate in its resolution.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of July 23, 2024 (BOE of October 9, 2024), in which an interesting case is analyzed, in which the owner (different from the developer, since the latter had already sold it) of a premises subject to the horizontal property regime, unilaterally segregates a part of it to form an independent property, unilaterally segregates a part of the same to form an independent property, relying for this purpose on a clause of the bylaws of the parent property where it is stated that "the promoter of the horizontal division reserves the right to divide the business premises on the first floor in the manner it deems appropriate".

Once this deed was presented for registration, the Registrar refused to register it, since she understood that the clause in the bylaws only enables the developer to carry out this unilateral segregation (i.e., without the agreement of the corresponding meeting), and not subsequent owners of the property, this criterion being confirmed by the General Directorate, in the sense that, since it is an exception to the general rule provided for in the legislation regulating horizontal property, as such, it must be interpreted restrictively.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of July 23, 2024 (BOE of October 9, 2024), which analyzes a case of a mortgage loan (with guarantor) that is presented for registration, where the Notary, when referring to the previous LCI act and its content and result, no express mention is made of the fact that the borrower and guarantor parties have received the advice provided for in Article 15 of Law 5/2019 of March 15 and that, likewise, the guarantor party has received the documentation established in the LCCI sufficiently in advance.

The Registrar denies the registration for this reason and the General Directorate confirms the defect, so that, as a conclusion, we must be extremely careful when indicating the LCI act in all mortgage loans, with all the requirements demanded by the LCI, especially in those cases in which third parties intervene in the operation beyond the mortgagors (as in this case, guarantors).

Attached (HERE) Judgment of the Court of Justice of the European Union of October 24, 2024, in which the Court, in response to a preliminary question, determines that, under the Union legislation applicable to the case (which is reflected in each Member State), the natural person who acquires a residential property, with bank financing (mortgage loan), for the purpose of leasing the same, for valuable consideration, must have the status of consumer, provided that it is not a professional activity of that person.

As a result of such consumer status, it is understood that the consumer protection rules in the field of mortgage loan contracts (i.e., LCI in the Spanish case) will be applicable. To be taken into account when considering a transaction of this nature.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of July 29, 2024 (BOE of October 10, 2024), in which the General Directorate analyzes an interesting case in which the Property Registrar refuses the issuance of a registry certification detailing the purchase price paid by the current registrant.

In the present case, a person requests the issuance of said certification, detailing the purchase price stated in the registry inscription, alleging that he has signed a deposit contract with the current owner and that he intends to file legal actions related to the same (injury in half of the fair price, of art. 621-45 CCCat and unfair advantage of art. 621-46 CCCat), for which, he requires to know said purchase price. The applicant provides as proof of her legitimate interest a copy of said earnest money contract and a power of attorney for lawsuits for the purpose of filing said legal action.

The General Directorate, revoking the Registrar's refusal, considers that the legitimate interest in the case is sufficiently accredited in order to obtain details of the sale price that is required to be known, since this is a key element to determine the viability of the legal action that is sought to be filed.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of July 29, 2024 (BOE of October 10, 2024), in which the General Directorate reminds us that, when a property is purchased by foreign married persons, the important thing is not to determine the specific matrimonial property regime, but its legal or conventional character, without the Registrar being able to demand more specificity in this respect (that is, the simple classic expression of "married according to the legal matrimonial property regime of their nationality" is valid).

However, of course, it will be at the time of the sale (voluntary or forced) when the specific applicable foreign law will have to be taken into account in order to assess the conditions of such disposal.

As part of the collaboration between the General Council of Notaries and the General Directorate of Cadastre, the cadastral certificate of reference value determined by the General Directorate of Cadastre has been made available on the SIGNO platform. When requesting the certificates of a property through the Real Estate Processing Service in SIGNO, it will be possible to access both the new cadastral certificate of reference value and the descriptive and graphic cadastral certification, which was previously available.

Pursuant to Article 202 of the Notarial Regulations (regarding notification certificates), "If the notary is unable to deliver the certificate, he/she must send the same by certified mail with acknowledgement of receiptas established in Royal Decree 1829/1999of December 3, 1999, or by any other procedure that allows a reliable record of the delivery". In said Royal Decree, until now it was established that registered mail services had to be provided through the universal postal service (that is, only through the public company "Correos", and not to other private operators).

Recently, Royal Decree 437/2024 has come into force, which repeals Royal Decree 1829/1999, creating a legal gap that needs to be filled, since the new regulation does not expressly establish anything in this regard.

In view of this, and by application of art. 22.4 of Law 43/2010, it is considered that in this type of notification acts, the remission of the same should continue to be made by registered mail with acknowledgement of receipt through the public company of Correos, since it is the only one that reliably proves the fact of its realization, delivery or refusal.

Attached (HERE) Judgment of the Superior Court of Justice of Catalonia 5861/2024, of April 17, where a case is resolved regarding the signing of a deposit contract for the sale of a house of 582,000 euros, where the future buyer delivers to the seller the amount of 40,000 euros, as a penitential deposit, agreeing however the possibility of withdrawal of the buyer under art. 621-49 CCCat.

In this regard, it should be remembered that art. 621-49 CCCat (provision for financing by a third party), determines that "if the purchase contract provides for the financing of all or part of the price by a credit institution, the buyer, unless otherwise agreed, may withdraw from the contract if he justifies in writing, within the agreed period, the refusal of the designated institution to grant the financing or to accept the subrogation of the buyer in the mortgage encumbering the property, unless the refusal is due to the negligence of the buyer".

In the analyzed case, the buyer does not obtain financing from two different banks, and in view of this, requests the withdrawal agreed in the earnest money contract, which is not accepted by the seller, alleging that the refusal of such financing is due to the negligence of the buyer in having requested the financing of the property that is the object of this litigation lacking the necessary repayment capacity.

The Supreme Court, in view of the circumstances of the case, upholds the buyer who has withdrawn from the contract, resolving two interesting issues:

1. That for the application of art. 621-49 CCCat it is not necessary to specifically designate a financial entity that has to grant the financing (one or several of the buyer's choice can be used, without the need to designate it previously so that the cause of withdrawal can be applied in the face of the refusal of the financing).
2. That the withdrawal will not be applicable to the buyer who has a negligent attitude (that is, no possibility, from the beginning, of obtaining the mortgage financing), but it will be applicable to the buyer who, initially, being able to afford the financing, during the process of studying the same suffers an unforeseen decrease in income that leads to the refusal to grant said financing.

Attached (HERE) Judgment of the Superior Court of Justice of Catalonia 2821/2024, of January 30, where a case is resolved regarding a real right of lifetime use, which the plaintiff seeks to have recognized in his favor.

The case is based on the assumption that some parents propose to their daughter (who is married and has two daughters) to go to live with them, to a house owned by those parents, after carrying out the relevant works (by means of which, in the same registered property, two different houses are actually built). The daughter accepts the proposal and they move to live in that house, but after a few years and a marital separation, the parents decide that they do not want to maintain this situation any longer, and sue the daughter to leave the house, considering that she is occupying it in precarious conditions. In view of this situation, the daughter sues the parents, considering that at the time, when her parents made this proposal, they actually granted her a right of use in her favor over her parents' home, of a real and lifelong nature, which she claims to be recognized by the courts, and which was indeed recognized in the first and second instance.

However, finally, the SCJ, in the Judgment analyzed, determines that the right of use of a house by the parents to their daughter, free of charge and for life, according to the legal provision, was in legal terms a donation of real estate that needed to be recorded in a public deed, an essential formal requirement for the effectiveness of the legal business (ats. 531-7, 531-12 and 562-1). Therefore, since this real right of use has not been constituted in a public deed, it is not appropriate to recognize it, making it clear once again how important it is to go to the Notary and to formalize correctly the legal acts and businesses that are intended, in order to achieve their validity.

Attached (HERE) link to a new article of the blog of the Notary's Office, where the new Compendium of Good Banking Practices criteria is analyzed, that is, a document prepared by the banking supervisor, where the Bank of Spain sets the interpretative criteria, methodologies or procedures that have been consolidated as standards in the sector or are reasonably required for responsible, diligent and respectful management with the banking clientele.

This document determines the way in which common disputes between banks and their customers should be resolved, in a multitude of matters, such as commissions, loans, wills, etc. It also replaces and unifies the criteria previously contained in the Annual Report of the Complaints Service of the Bank of Spain. This document is very useful for customers to find criteria with which to resolve possible conflicts or discrepancies with their bank.

Attached (HERE) interesting Judgment of the Provincial Court of Girona 688/2024, of April 24, where a case is resolved regarding the validity of a disinheritance clause contained in a will, under the protection of art. 451-17, letter e, CCCat, where a man disinherits his two daughters, for an alleged manifest and continuous absence of family relationship between him and the legitimacies, for a cause solely attributable to the legitimacies.

In the litigation, however, it is accredited that the absence of family relationship is due to the conduct of the father (Mr. who separates from the mother when the daughters are very young, abandons the family home and practically does not maintain relations with the minor daughters), so that the cause of disinheritance of the daughters of art. 451-17 CCCat is not applicable, since it requires that the cause is only attributable to the legitimated daughters.

Thus, it is recalled that in order for this cause of disinheritance to apply, the origin of the absence of relationship must be attributable exclusively to the legitimacies, and not to the deceased in question.

Attached (HERE) interesting Sentence of the High Court of Justice of the Valencian Community, where an interesting case is solved that can be applicable to other cases, in relation to the reference value.

The starting point is the sale of a property for €65,000 (a transaction subject to ITP), in which the regional tax authorities, after initiating a limited verification, set the reference value of the property at €130,884.53, and proceeded to issue a settlement proposal with this amount as the taxable base. The taxpayer, after an initial rejection in administrative proceedings, appealed the liquidation in economic-administrative proceedings, requesting the suspension of the execution of the contested liquidation act, reserving the right to request the contradictory expert appraisal (TPC).

The TEARCV upheld the suspension request, understanding that it was a right of the claimant after a verification of the declared value by means of art. 57 LGT, a criterion that is confirmed by the TSJ, expressly determining that in these cases, after the verification of the declared value, the taxpayer is entitled to the TPC, which implies by legal mandate the suspension of the execution of the liquidation, either by requesting the TPC or by reserving the right to promote it.

Attached(HERE) is the Resolution of June 20, 2024, of the Directorate General of Labor, which registers and publishes the III State Collective Bargaining Agreement for Notaries and their employees, which will regulate the labor relationship between Notaries and their employees for the years 2024, 2025 and 2026. To take as a reference standard to regulate the labor relations between Notaries and their employees.

Attached (HERE) Resolution of the Direcció General de Dret, Entitats Jurídiques i Mediació of July 15, 2024 (BOGC of July 23, 2024), in which the DG resolves a case related to the Catalan civil law institution of the heir of trust, by virtue of which the testator, in his will, can institute heirs or legatees of trust to specific natural persons to give the assets the destination that he has confidentially entrusted to them, by word of mouth or in writing (art. 424-11 CCCat).

In this figure, however, the law (art. 424-15 CCCat) determines the ineffectiveness of the dispositions of trust in case the heirs or legatees named reveal it or fulfill it in their favor, that is, they award for themselves the assets of the inheritance, which is precisely what happens in this case, where two nieces intend to award themselves a property of their deceased aunt through this way, something not allowed by law, and thus confirmed by the Direcció General.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of July 9, 2024 (BOE of July 23, 2024), which resolves a case related to the sale of a property where there is a new construction, with an age of less than 10 years, where the obligation to prove the existence of the ten-year insurance is discussed.

As is well known, in accordance with the legislation in force (Law 38/1999, on Building Regulation), it is compulsory to take out a ten-year insurance policy for new construction. However, the 2nd DA of Law 38/1999 determines that this guarantee will not be required in the case of individual self-builders of a single single-family dwelling for their own use.

In the event that the property is sold before these 10 years, this 2nd DA determines that the self-promoter, unless otherwise agreed, will be obliged to contract this guarantee for the time remaining to complete the ten years. Likewise, for this exemption to be valid, the law determines that the self-promoter must prove that he has used the property for his own use.

In the present case, the sale is made before 10 years have elapsed, and an attempt is made to prove that the property has been used by the self-promoter for his own use, but providing utility bills in the name of a company other than the registered owner (which happens to be a company of the same group, instrumental, for the tourist exploitation of the property), which, in the opinion of the Registrar, and also of the General Directorate, proves that the requirement demanded by the law (exclusive use by the self-promoter) is not met, so that it is necessary to prove the constitution of the corresponding insurance.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of July 9, 2024 (BOE of July 23, 2024), where the DG accepts a statutory clause that allows to save the omission of the place of celebration of the general meeting in the call.

Specifically, a deed of incorporation of a commercial company is authorized, whose bylaws (art. 9) state that "if the notice of meeting does not indicate the place where the meeting is to be held, it shall be understood that the meeting has been called to be held at the Company's registered office". Likewise, art. 23 of the Bylaws determines that "in all matters not provided for in these Bylaws, the provisions of the Capital Companies Act, or the rule that replaces it, and complementary legislation and regulations, shall apply".

The Registrar refuses the registration of this clause, considering that the provision that the meeting may be held anywhere in the national territory is not admissible, because it cannot be left to the discretion of the administrative body to decide where to hold each meeting it convenes (even if it complies with the requirements of form and advance notice), since the determination of the municipal district where the meetings are to be held constitutes a guarantee for the shareholders.

After the corresponding appeal was filed, the DG aligned itself with the criteria of the Notary, ruling that in this specific case, what is done in the Bylaws is simply a partial reproduction of Article 175 of the Capital Companies Law, only of its second paragraph, but this does not imply a defect that prevents its registration.

Attached (HERE) Resolution of the Directorate General of Legal Security and Public Faith of July 8, 2024 (BOE of July 23, 2024), where the DG resolves a case related to a deed of change of registered office of a company, whose bylaws contain the following provision "by agreement or decision of the administrative body, the registered office may be changed within the same municipal district". In the deed in question, the sole administrator changes the registered office from a property located in Madrid city, to another located in the town of Getafe.

The Commercial Registrar denied the registration, since in accordance with Article 3 of the Articles of Association, the administrative body is not empowered to change the registered office to a different municipal district; this criterion being confirmed by the General Directorate when resolving the corresponding appeal, considering that in effect, this provision of the Articles of Association is a provision contrary to the competence of said body to change it within the whole of the national territory.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of June 11, 2024 (BOE of July 12, 2024), where the DG resolves a case in which a purchase option with the following characteristics is presented for registration:

1. The option price amounts to the sum of 5,500 euros, which is acknowledged to have been received by the grantors.
2. The price of the future sale is fixed at 110,000 euros, of which 105,600 euros (representing 96% of the purchase price) is received when the option deed is executed "on account" of the agreed price.
3. It is also agreed that the option cannot be exercised before 12 months.

Once this purchase option was presented for registration, the Registrar denied the registration stating that, in reality, we are not dealing with a purchase option, but with a loan with a letter of grace or a commission option (prohibited by law), this criterion being confirmed by the General Directorate. Thus, it is necessary to bear in mind that each legal business is for what it is, and different figures cannot be used to cover up in reality another class of legal business.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of June 28, 2024 (BOE of July 17, 2024), where the DG resolves a case in which a bankrupt company sells a property of its property (a parking space) that was encumbered with a mortgage in favor of a bank, which is economically cancelled (a certificate of zero balance is provided), but not registered.

The Registrar refuses the registration, determining that it is essential that the cancellation (225 TRLC) be present in order to register the transfer, this criterion being confirmed by the General Directorate.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of June 20, 2024 (BOE of July 15, 2024), where the DG resolves a case related to a deed of sale, in which several selling parties formalize the transfer represented by proxy. The authorizing Notary, when reviewing said powers of attorney and making the sufficiency judgment, simply expresses that in his opinion the representative powers conferred on them in the power of attorney for the execution of the deed of sale are sufficient, without the identity and condition of the grantors of the power of attorney being recorded.

The Registrar denies the registration for this reason, and this criterion is confirmed by the General Directorate, determining that in the judgment of notarial sufficiency of the power of attorney, the expression of who were the persons who granted the powers of attorney, that their positions were valid and in force, and that they had sufficient powers to grant the representation on behalf of the principal, must be included.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of June 26, 2024 (BOE of July 17, 2024), where the DG resolves a case related to a power of attorney deed that is intended to be registered in the Mercantile Registry, in which, among other powers, the granting company grants the attorney-in-fact the capacity to "grant powers or powers of attorney, totally or partially and within the limits that have been conferred, to the person or persons that it freely deems convenient to freely revoke the powers of attorney that may have been conferred".

The Mercantile Registrar denied the registration, alleging that in order for the attorney-in-fact to be able to grant new powers of attorney, the express consent of the administrative body is required (arts. 261 and 296 CCom).

The DG, aligning itself with the Registrar, determines that in the field of commercial powers of attorney, the very raison d'être of the power of attorney means that the power to substitute cannot be considered as susceptible in turn to substitution, since the initial grantor has granted it exclusively to the attorney in whom he has placed his trust, so that in order to be able to practice it successively (whether or not with limits) it must be made explicit with absolute and meridian clarity.

Attached (HERE) Resolution of the Direcció General de Dret, Entitats Jurídiques i Mediació of June 4, 2024 (BOGC of June 12, 2024), in which the DG resolves a case related to a deed of donation, previously coming from an inheritance where administration rules had been established. In the case in question, a gentleman, in his will, appoints his daughter as heir, but also appoints a sister of said heiress as administrator of all the assets of the inheritance, also establishing that in relation to the real estate, the administrator may rent, alienate or encumber them without judicial authorization.

Once the deed of donation of that property (granted by the heiress and her sister administrator) was presented to the Registry, the Land Registrar refused to register it, alleging that the heiress is absolutely forbidden to dispose of the property and that, likewise, the inheritance rules established by the deceased (her father) do not authorize the administrator to complete the donor's consent to perform acts for free (i.e. a donation).

Upon appeal, the Directorate General revoked the qualification note, considering that if the testator has foreseen that the administrator may dispose of the assets and, likewise, has not established an express prohibition in relation to gratuitous acts, nothing can prevent the administrator, with the consent of the heir, from donating the property in question.

Attached (HERE) Resolution of the Direcció General de Dret, Entitats Jurídiques i Mediació of June 7, 2024 (BOGC of June 17, 2024), in which the DG resolves a case related to an inheritance coming from a gentleman who, being married, granted a will, in which he designated his wife as heir, with vulgar substitution in favor of his descendants, and in the absence of spouse and descendants, he instituted heirs of half of the inheritance to his parents, in equal parts, and with the right to increase among themselves, and the other half of the inheritance to his parents-in-law (that is, the parents of his wife at the time) , also in equal parts and with the right to increase among themselves. And in her absence, he replaces them vulgarly by their respective descendants. This gentleman, years later, divorces and subsequently dies.

After his death, his blood nephews and nieces (from "his family branch"), accept the inheritance, and present the same to the Land Registry for registration, and the Registrar refuses the registration, understanding that in the specific case, there is a problem of interpretation of the will, in such a way that, as the designation of those "parents in law" (that is, the parents of his ex-wife) is made in a nominative way (by their name and surnames), it could be interpreted that, in the context of the will, the divorce is not a cause of ineffectiveness of that substitution.

After the corresponding appeal, the General Directorate aligned itself with the appellant Notary, determining that, in accordance with art. 422-13.4 of the CCCat, once the divorce has taken place, the appeal to the "in-laws" (in-laws and their substitutes) becomes totally ineffective.

Attached (HERE) Resolution of the Direcció General de Dret, Entitats Jurídiques i Mediació of June 11, 2024 (BOGC of June 19, 2024), in which the DG resolves a case related to an inheritance that is being settled by virtue of a succession agreement, in which, a Mrs., In this case, the DG resolves a case related to an inheritance that is being settled by virtue of a succession agreement, in which a lady pre-allotted half of the bare ownership of an estate to one of her two daughters, together with a residuary trust substitution in favor of the 4 grandchildren of the testatrix (that is, the children of the daughter to whom the estate was pre-allocated), in equal parts, and these in turn substituted by their descendants by lineage.

Once the inheritance has been accepted by the daughter, and her right has been registered in the Land Registry, the 4 grandchildren (i.e., the trustees), grant a deed of renunciation of the residuary trust, in which they effectively renounce the same. Presented to inscription in the Registry, the Registrar of the Property denies the inscription, alleging that in the presented document, the participants renounce to the residuary trust, but this does not cancel the trust, since the vulgar substitution exists for their descendants.

The General Management on this occasion aligns itself with the Registrar, confirming the qualification note, by determining that, in accordance with art. 426-7 CCCat, "the testator may provide for a vulgar substitution in trust for the case that the called trustee does not become a trustee so that he cannot or does not want to", so that, if the called trustee renounces the trust, the vulgar substitute is also a trustee.

As a result of a case recently occurred in the office, it is recalled that, in accordance with the provisions of art. 431-17.2 CCCat, the inheritances or the particular attributions made in favor of the spouse or of the cohabitant in stable partnership, or of the relatives of these, unless the contrary has been expressly agreed or it results from the agreement, become ineffective if, after having been granted, the spouses separate in fact or legally, or get divorced, or the marriage is declared null, as well as if at the moment of the death there is pending a lawsuit of separation, divorce or matrimonial nullity, except for reconciliation.

In the case of a stable couple, they become ineffective if, after having been granted, the partners separate in fact, unless they resume their cohabitation, or the union is extinguished for a cause other than the death of one of the partners or marriage between them.

This also applies to relatives who are only related to the spouse or cohabitant, in direct line or in collateral line within the fourth degree, either by consanguinity or affinity.

It is recalled that recently, through a parliamentary group, and with the support of the Government, the processing has been initiated for the elimination of the so-called "Golden Visa" currently provided for in art. 63.2.b) of Law 14/2013, which recognizes the possibility that a non-resident foreigner can obtain a visa for stay / residence in Spain if he/she acquires a property in Spain with an investment of value equal to or greater than 500,000 euros per applicant.

Although the measure is still in force (i.e., current buyers can continue to benefit from it), it is expected to be repealed in the coming months, which may have a negative impact on the high-end real estate market. To take into account and, where appropriate, inform clients about it (real estate agencies, potential buyers, etc.).

It is recalled that, in accordance with the Resolution of the General Directorate of Legal Security and Public Faith of July 7, 2023 (HERE you can consult the same), once the so-called Electronic Registry has entered into force, by Law 11/2023, on a temporary basis, and until July 31, 2024, the term for the qualification and dispatch of documents in the Land, Mercantile and Movable Property Registries has been extended by 30 working days.

That is, 45 working days, of which 15 days correspond to the ordinary term + 30 days to the term provided for in the Resolution.

Furthermore, in accordance with the Resolution of the aforementioned Directorate General of June 19, 2024 (HERE you can consult it), the deadline for the qualification and dispatch of the documents is extended by 15 working days :

• Filed and pending clearance as of July 31, 2024, provided that their ordinary qualification and clearance period had not expired on that date (extension cumulative to the extension of the deadline of the Resolution of July 7, 2023).

For example, a document filed on July 29, 2024 will have a clearance period of 60 working days (15 of the regular deadline + 30 of the deadline of the Resolution of July 7, 2023 + 15 of the Resolution of June 19, 2024).

• To be filed from August 1 through August 31, 2024.

For example, a document filed on August 1, 2024 will have a clearance period of 30 working days (15 of the regular deadline + 15 of the Resolution of June 19, 2024).

These extensions, combined with the 10 working day period for notification of the act provided for in the common administrative law legislation, will lead in the coming weeks and months to a very significant extension of the registration period for documents filed in the Property, Mercantile and Movable Property Registries.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of April 9, 2024 (BOE of April 26, 2024), which has been analyzed in the recent WebiNots of the Association of Notaries of Catalonia dated June 26, 2024. It analyzes a case of private international law, in which a German deceased dies having granted a will in Germany (and German law being applicable to his succession), in which he appoints his children as heirs, and also appoints an executor.

In a first act, the heirs accept the inheritance of their father, which is registered in the Spanish Land Registry (i.e., the heirs are registered as owners of the estate in Mallorca). And, in a second act, the executor sells this estate to a third party (this being so because, according to German law, the executor is entitled to represent the community of heirs and to carry out acts of disposition).

However, the Land Registry refuses the registration applying the lex rei sitae, that is, based on the basic principles of Spanish registry law (principle of protection of the registered owner and of successive tract), by virtue of which the executor is not the registered owner of the estate with the power to sell the property, since its registered owners are the heirs, regardless of what German law may say.

After the corresponding Appeal, the General Directorate aligns itself with the Registrar, confirming that, once the heir's right is registered in Spain, the foreign law exhausts its effects and applies the lex rei sitae, so that as the property is already registered in the name of the heirs, they are its owners, and the executor no longer has the power to sell it.

In any case, this position is questioned or qualified by the specialists who analyze the Resolution in the seminar.

Attached (HERE) Resolution of the General Directorate of Legal Security and Public Faith of November 23, 2023 (BOE of December 14, 2024), which has been analyzed in the recent WebiNots of the Association of Notaries of Catalonia dated June 26, 2024.

It analyzes a private international law case, in which the controversy is mainly about the need or not for public documents in matters of inheritance coming from a foreign country belonging to the European Union to bear the apostille required by the Hague Convention No. XII, of October 5, 1961, nor legalization.

The Directorate General, in its Resolution, determines that, on the basis of Article 74 of the European Inheritance Regulation, regarding "legalization and other similar formalities", no legalization or similar formality shall be required for documents issued in a Member State within the framework of this Regulation".

Thus, in these cases (e.g., a declaration of heirs issued by a German authority), it will not be necessary to request the apostilled documentation.

Attached (HERE) Judgment 2437/2024, of Chamber III of the Supreme Court, which deals with taxation in inheritances in which the right of transfer comes into play.

In summary, the judgment resolves that, in those cases in which the heir dies without having accepted or repudiated the inheritance of the deceased, transmitting this right to accept or repudiate to his heirs, the period for the prescription of the right of the Tax Administration to liquidate the Inheritance Tax, is counted from the moment of the death of the second causer or transmitter, and not from the death of the first deceased.

In addition, it is necessary to take this ruling into account, because the expiration or not of the statute of limitations period determines the type of acceptance of the inheritance that can be carried out. If it is considered that the statute of limitations period has elapsed, the inheritance can only be accepted purely and simply and not for the benefit of inventory, with the consequences that, from the point of view of liability, this entails.

Recently, a controversy has arisen among certain financial entities in relation to the notarial minutes of public instruments, in particular, with regard to the charge of the diligences to be included in the matrix, derived from the additional actions imposed by the implementation of the new electronic protocol. This controversy is centered on the fact that, according to the interpretation of said entities, the new fee items related to the electronic protocol are services that have not been expressly requested by the entity, so that it is not appropriate to include them in the fees paid by the bank.

In contrast to this interpretation, it is necessary to specify that the new legislation introduced by Law 11/2023, of May 8, on the digitalization of notarial and registry proceedings (HERE you can consult it), obliges Notaries to carry out a series of additional actions when authorizing all kinds of public instruments, i.e., their incorporation into the electronic protocol, their comparison with the original matrix (in order to ensure the concordance between both documents) and, finally, their deposit in the database established for this purpose by the General Council of Notaries, which must be recorded in the public instrument by means of a diligence (art. 17.2 of the Law of Notaries).

Taking into account thethree obligations described above that the new legislation imposes on the Notary Public, all public instruments that are authorized must include these "incorporation ", "collation" and "deposit" diligences to show that these obligations that the law imposes on the Notary Public have been duly fulfilled, generating the corresponding fees provided for in Royal Decree 1426/1989, of November 17, which approves the Notaries' Tariffs (HERE you can consult the same), that is, 3.01 Euros each one of them, being in total 9.03 Euros.

Attached (HERE) a detailed description of the controversy and the legal analysis of the matter by the Notarial Office.

Attached (HERE) Resolution of the Direcció General de Dret, Entitats Jurídiques i Mediació of April 30, 2024 (BOGC of May 10, 2024), in which the DG resolves a case in which the owner of a pharmacy located in Palamós grants a purchase option on the same, in favor of a commercial company.

The Mercantile Registrar denied the registration of the real right of purchase option on the grounds that the ownership of a pharmacy can only be held by an individual pharmacist (and not by a legal entity, as constituted in this case), based, among others, on art. 586-1 CCCat and other sectorial regulations.

The DG revokes the negative qualification, and admits the registration, based on the fact that in the deed of incorporation of the purchase option right itself it is agreed that the right of the optionor can be assigned to a third party (who can comply with the legal requirement) and that, likewise, it is specified that, when the right is to be exercised, all the requirements established in the deed of incorporation and the other legal and administrative requirements must be complied with.

Attached (HERE) Resolution of the Direcció General de Dret, Entitats Jurídiques i Mediació of May 8, 2024 (BOGC of May 15, 2024), in which the DG resolves a case in which a gentleman, in his will, institutes as sole heir to his wife, with a series of substitutions. Years later, the marriage is legally separated (with the corresponding judicial sentence) and, finally, the husband dies.

The wife intends to award herself the inheritance (among the assets, a real estate) on the basis of that will, which is rejected by the Registrar before whom the private request for acceptance of inheritance is presented, basically, on the basis of art. 422-13 CCCat, where it is determined that "the institution of heir, the legacies and the other dispositions that have been ordered in favor of the spouse of the deceased become ineffective if, after having been granted, the spouses separate in fact or legally, or divorce, or the marriage is declared null, as well as if at the moment of the death there is pending a lawsuit of separation, divorce or matrimonial nullity, except for reconciliation".

The DG confirms the qualification note, under the aforementioned precept.