Legal Radar June 2026

Period covered: 18 May – 28 June 2026

1. Legislation

Item 1. DGSJyFP Resolution of 30 April 2026 on Galician succession pacts and the European Succession Regulation (BOE-A-2026-11134, 23 May 2026)

The Directorate-General for Legal Security and Public Faith confirms that the Galician pacto de mejora qualifies as a genuine succession pact under Regulation (EU) 650/2012. The resolution reiterates that “succession” within the ESR encompasses any form of mortis causa transmission, including succession pacts, and excludes a partial choice of law applicable solely to a specific asset (interpretation a contrario of Articles 21 and 22 ESR and Recital 80). By analogy, the resolution also affects Catalan succession pacts (Arts. 431-1 et seq. CCCat).

Relevance: 4/5 — Clear short-term impact.

Practical use: Reinforces the principle that civil residence (vecindad civil) ceases to be decisive in cross-border successions, with habitual residence of the deceased prevailing (Art. 21 ESR). For clients with Catalan civil residence but EU domicile abroad, or vice versa, succession planning must be revisited through professio iuris (Art. 22 ESR), validating heredamientos and particular attributions under CCCat before any change of residence. Useful in international succession advisory and planning reports.

Item 2. Valencia Region: new Inheritance and Gift Tax allowances effective from June 2026

The Valencian regional tax measures activate, with effect from 1 June 2026, a 25% allowance in IGT for second- and third-degree collateral heirs (siblings and nephews/nieces), rising to 50% from 1 June 2027. This adds to the pre-existing 99% allowance for groups I and II. The measure highlights the expansive regional tax pattern and contrasts sharply with Catalan IGT treatment of siblings and nephews/nieces.

Relevance: 3/5 — Recommended monitoring.

Practical use: Relevant for clients with residence or real estate in the Valencia Region, which is common among expatriate families or holders of second residences. Review the territorial connection of IGT (deceased’s habitual residence during the last 5 years, Art. 28.1 Law 22/2009) in succession planning, particularly with assets in multiple Autonomous Communities.

2. Case Law

Item 3. Constitutional Court Judgment 41/2026, of 26 May 2026, on State Housing Law 12/2023

The Plenary of the Constitutional Court dismisses the Catalan Parliament’s challenge to multiple provisions of the State Housing Law. With five dissenting opinions, the judgment confirms the constitutionality of the common objectives of public housing action, the figure of “incentivised affordable housing”, stressed residential market areas, and the transitional regime. This is the fifth TC ruling on this law, following STC 79/2024, 26/2025, 190/2025 and 17/2026.

Relevance: 4/5 — Clear short-term impact.

Practical use: Consolidates the State framework applicable to rental contracts in stressed market areas declared by the Generalitat. In matrimonial proceedings involving the attribution of the family home use and the separation-of-property regime (Art. 233-20 CCCat), classification of the dwelling in a stressed area affects the economic value of the attribution and the feasibility of leasing it after the split. Consider in patrimonial reports and economic compensation for work.

Item 4. Constitutional Court Judgment 37/2026, of 25 May 2026: IGT accrual and post-mortem extramarital filiation

The Second Chamber of the TC dismisses an amparo appeal by an extramarital child whose filiation was judicially declared after the deceased’s death. The appellant sought to anchor the IGT accrual to the date the civil filiation judgment became final, in order to benefit from a subsequent tax allowance. The TC, with a dissenting opinion, holds that this would grant the appellant more favourable treatment than other children of the deceased, breaching the equality principle (Art. 14 CE in connection with Art. 39.2 CE). It confirms that the IGT accrues on the date of death (Art. 24.1 IGT Law).

Relevance: 4/5 — Clear short-term impact.

Practical use: Doctrine applicable to extramarital filiation claims with hereditary and successory effects. In such cases, IGT settlement is governed by the regulation in force on the date of death, not on the date of judicial recognition of filiation. Advise clients that a filiation judgment does not “reopen” the deceased’s tax regime. Useful in combined filiation and petition- of-inheritance claims (Arts. 412-1 et seq. CCCat actions).

Item 5. Supreme Court Judgment 805/2026, of 27 May 2026: nullity of inheritance partition due to bad faith and preterition of extramarital heiress

The First Chamber of the Supreme Court declares null a partition and inheritance allocation deed executed only two days after the answer to a filiation claim, with deliberate undervaluation of the main property (value declared for IGT: €2,135,193.40; value in the partition deed: €604,125, even below cadastral value). The Court holds that the requirements for unintentional preterition (Art. 814 CC) and partition bad faith are met, declaring the partition ineffective vis-à- vis the omitted heir.

Relevance: 5/5 — Immediate direct impact.

Practical use: Strategic ruling for combined extramarital filiation and petition-of-inheritance claims. Two practical takeaways: (i) significant divergence between the value declared for IGT and that in the partition deed constitutes qualified evidence of bad faith; (ii) temporal proximity between procedural acts and partition operations is judicially relevant. In Catalonia, the doctrine extends to actions under Arts. 451-1 to 451-26 CCCat (legitimate share) and especially to the widow’s fourth (quarta vidual) and actions by omitted heirs.

Item 6. Supreme Court Judgment 1898/2026 (Plenary, June 2026): criteria on preparation and lodging of the civil cassation appeal following LO 1/2025

The Plenary of the First Chamber of the Supreme Court harmonises criteria on the preparation and lodging of civil cassation appeals following the LO 1/2025 reform. Cited by specialist commentary in recent days, the judgment addresses the formal requirements of the new cassation regime, time limits, and the admissibility review.

Relevance: 4/5 — Clear short-term impact.

Practical use: Essential for any cassation appeal to be prepared in the coming months. In family proceedings, admission depends crucially on a properly stated cassational interest and a technically impeccable citation of the jurisprudential doctrine alleged to be infringed. Review firm templates and protocols. Verify the full text before preparing any appeal.

3. Tax

Item 7. Constitutional confirmation of the IGT accrual criterion

STC 37/2026 (Item 4) also operates as a milestone in inheritance taxation, confirming that IGT accrues on the date of death, without subsequent civil judgments (filiation, patrimonial annulments, reservations) opening new taxation windows. The AEAT and ATC had been applying this criterion in their assessments, now constitutionally endorsed.

Relevance: 3/5 — Recommended monitoring.

Practical use: Doctrine extendable to tax planning in complex successions with pending litigation (will challenges, petition-of-inheritance actions). Provisional assessments should be filed within deadline to avoid surcharges, without prejudice to subsequent rectifications. In Catalonia, attend to Art. 67 of the Catalan IGT Regulation.

4. Civil Procedure and ADR (MASC)

Item 8. First-year review of LO 1/2025: divergent judicial criteria on MASC evidence

Fourteen months after the MASC procedural requirement entered into force (3 April 2025), guiding criteria adopted by Sectoral Boards (Madrid, Zamora) have consolidated, alongside published reviews. Majority trends: (i) general acceptance of burofax, notarial deed and mediator/conciliator certification; (ii) divergence on email and messaging, conditioned in some judicial districts to a trusted service provider; (iii) rejection of WhatsApp, ordinary SMS and phone calls; (iv) acceptance of the eviction-defence summons (requerimiento de enervación) as MASC in non-payment evictions, but additional MASC required in lease-expiry evictions; (v) settlement rate in professional mediation sessions of around 36% in Q1 2026.

Relevance: 5/5 — Immediate direct impact.

Practical use: Heterogeneous criteria require verifying local practice before filing any claim. In family proceedings with minors (modification of measures, custody, maintenance), professional mediation with a registered mediator provides greater evidentiary security than lawyer-to-lawyer negotiation. Review burofax MASC templates and responsible declarations. In voluntary jurisdiction proceedings (excluded from MASC under Art. 5 LO 1/2025), confirm exclusion with the relevant court.

Item 9. Judicial doctrine: STS 215/2026 and STS 427/2026 on custody and “nest home”

Although issued prior to the reporting period, they continue to generate immediate application: STS 427/2026, of 17 March, reiterates that the “nest home” arrangement in joint custody is only admissible temporarily and in exceptional circumstances, not indefinitely. STS 215/2026, of 12 February, confirms that greater effective availability of one parent during cohabitation and after the split justifies sole custody, against the theoretical intent to share it. Consolidated doctrine reiterated in Supreme Court judgments from May-June 2026.

Relevance: 4/5 — Clear short-term impact.

Practical use: In Catalan joint custody proceedings (Art. 233-10 CCCat), the “nest home” must be defended or challenged on a concrete economic and temporal basis. Useful for designing the evidence strategy on effective availability, working hours, and prior dedication of each parent during cohabitation.

5. European and International Law

Item 10. Doctrinal consolidation of the European Succession Regulation in autonomous succession pacts

The DGSJyFP Resolution (Item 1) reinforces an interpretative line directly affecting CCCat: Catalan succession pacts (heredamientos, particular attribution pacts, renunciation pacts) constitute succession for ESR purposes. Consequently, their validity and effects are governed by the law of the deceased’s habitual residence at the time of the pact, unless professio iuris applies. This criterion often clashes with traditional notarial practice anchored in civil residence (vecindad civil).

Relevance: 4/5 — Clear short-term impact.

Practical use: For Catalan clients residing outside Spain (EU), or foreigners residing in Catalonia, reconsider succession pacts executed without professio iuris. In mixed European marriages with shared residence in Catalonia, joint execution of a will with professio iuris in favour of Catalan law is typically the most robust solution.

6. Policy, Economy and Society

Item 11. Parental leave extended to 19 weeks: effective application in 2026

Effective implementation of Royal Decree-Law 9/2025 continues throughout 2026: parental leave for birth and care of a minor is raised to 19 weeks paid per parent in two-parent families and 32 weeks in single-parent families, transposing Directive (EU) 2019/1158. Structure: 6 mandatory uninterrupted weeks following birth, 11 additional weeks until the minor reaches 12 months, and 2 additional weeks (4 in single-parent cases) to be taken flexibly until the minor reaches age 8. The independent 8-week parental leave (2 weeks paid in 2026) remains separate.

Relevance: 3/5 — Recommended monitoring.

Practical use: Relevant in determining the economic capacity of parents in recent divorce or parental-measures proceedings, and in assessing reconciliation effort for joint or sole custody purposes. Verify whether the parent has used available leave as evidence of parental involvement.

7. Doctrine and Publications

Item 12. Critical analysis of MASC in family proceedings with minors

Specialist commentary continues to challenge the imposition of MASC as a procedural requirement in family matters involving minors, raising potential conflict with Art. 24 CE and the best interests of the child principle (especially in urgent claims such as maintenance non- payment). Publications by SEPIN, Legal Pigeon, ICAM and other professional forums debate the appropriateness of expressly excluding certain family proceedings. Ongoing scholarship also addresses STS 783/2025, of 19 May, on family home attribution in joint custody.

Relevance: 3/5 — Recommended monitoring.

Practical use: Reinforces arguments to challenge inadmissions for lack of MASC in urgent claims involving minors (Art. 158 CC, Art. 236-3 CCCat). Useful for written submissions opposing counterparts invoking lack of MASC as a procedural obstacle.

Strategic Alerts

1. Civil cassation following LO 1/2025: STS 1898/2026 establishes admission criteria. Any appeal to be prepared in the next six months must adapt to the new regime. High risk of inadmission due to technical defects in appeals prepared under previous templates.
2. Catalan succession pacts and ESR: the consolidated DGSJyFP line demands revisiting succession planning for clients with international residence. Risk of subsequent invalidity of heredamientos executed without professio iuris in cross-border situations.
3. MASC in family proceedings: divergence of criteria across judicial districts requires anticipating the risk of inadmission. Prioritise professional mediation registered with CMDPC (Catalan Centre for Private Law Mediation) over lawyer-to-lawyer negotiation, especially in claims involving minors.

Monitoring

• Possible unconstitutionality questions on the imposition of MASC in family proceedings involving minors.
• Ongoing reform of Book Two of CCCat on capacity and support for persons with disabilities. • Potential State harmonisation of Inheritance and Gift Tax (Government proposal under discussion).
• Implementation of Regulation (EU) 2019/1111 (Brussels II ter) in practice by Catalan provincial courts.
• Proposed EU Regulation on cross-border filiation (in process).
• STS 783/2025, of 19 May: further rulings pending on family home in joint custody.

______

Period covered: 18 May – 28 June 2026
Documentalist Azuara&Baviera Abogados
Coordinating Author: Eduard Baviera Bea (Copyright)
Issue date: 28 June 2026