Corporate & Business BOE Importance: 5/10

The DGSJ Allows Dissolution of an SL Despite Pending Inheritance of a Deceased Partner Without Heirs

11 Aug 2026 42 views
Who is affected:
Limited liability companies with deceased partners without heirs, liquidators, notaries and commercial registrars

Summary

The General Directorate resolves that an SL may be dissolved and liquidated even when a partner has died and their heirs have renounced, with the pending inheritance represented by a notary.

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The DGSJ upholds the appeal against the qualification by the Registro Mercantil XVIII of Madrid, which required proof of the non-existence of possible heirs of the deceased partner before registering the dissolution. The resolution clarifies that art. 62 of the Ley del Notariado allows appointing a representative of th…

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Full official title

Resolución de 19 de mayo de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación extendida por el registrador mercantil XVIII de Madrid, por la que se suspende la inscripción de una escritura de disolución y liquidación de sociedad de responsabilidad limitada.

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