The DGSJ Allows Dissolution of an SL Despite Pending Inheritance of a Deceased Partner Without Heirs
11 Aug 2026102 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.
Detailed analysis
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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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