¿Puede un extranjero acogerse al pacto de definición mallorquín?
Ley Unión Europea, núm. 74, de 31 de octubre de 2019
Año: 2019
Autor/a:
Santiago Álvarez González.
This paper comments a very recent Spanish resolution dealing with the application of the 650/2012 EU Regulation, on successions. The resolution of the administrative body Dirección General de Registros y del Notariado denies to a French with habitual residence in Mallorca (Spain) the possibility of making an agreement as to succession (agreement called “definición”) set out by Balearic law, regarding exclusively one single succession (that of this French
person).
The author disagrees with the resolution, criticizes the reasons given by the Dirección General de Registros y del Notariado and offers an alternative interpretation of the relations between the Regulation 650/2012 and the Spanish regional laws.
The issue is important, considering the number of foreign people with habitual residence in the Balearic Islands and the wide range of possibilities that offers the Balearic succession law, both from a substantive and a tax law point of view.
person).
The author disagrees with the resolution, criticizes the reasons given by the Dirección General de Registros y del Notariado and offers an alternative interpretation of the relations between the Regulation 650/2012 and the Spanish regional laws.
The issue is important, considering the number of foreign people with habitual residence in the Balearic Islands and the wide range of possibilities that offers the Balearic succession law, both from a substantive and a tax law point of view.