What is the cuaderno particional?
The cuaderno particional, or partition deed, is the document that records the partition of the estate: who gets what. It sets out the distribution and specific allocation of the deceased’s assets, rights and debts among the heirs.
In practice, it is the document that puts an end to the co-ownership of the estate: until then the assets belong to all the heirs jointly, and with the deed each heir becomes the owner of specific assets.
Contents
- What sections does it contain?
- Who can draft it?
- Is a notary required?
- What effects does it produce?
- Related links
- Legal sources
What sections does it contain?
The law does not impose a fixed format, but notarial practice follows a well-established structure:
- Heading: details of the deceased, date of death, succession title (will or declaration of heirs) and identification of the heirs.
- Inventory: a detailed list of the assets and rights, and of the debts and charges of the estate.
- Valuation: the economic value of each asset.
- Liquidation: the calculation of the net estate, deducting debts and expenses and, where applicable, first liquidating the marital community property.
- Allocations: the final distribution — which specific assets each heir receives according to their share.
Who can draft it?
- The heirs themselves, by mutual agreement.
- The estate partitioner (contador-partidor) appointed by the testator or, where applicable, appointed by the notary or court clerk at the request of heirs representing at least half of the estate (Article 1057 of the Spanish Civil Code).
- The court, where there is no agreement and a judicial partition is pursued.
Is a notary required?
The deed can be drawn up as a private document. However, if the estate includes real estate to be registered with the Land Registry, it must be executed as a public deed before a notary.
What effects does it produce?
Once signed by all the heirs — or approved by the court — the partition deed allocates ownership of the assets: each heir can dispose of theirs, register them and settle the inheritance taxes. Under Article 1068 of the Spanish Civil Code, a lawfully made partition confers on each heir exclusive ownership of the assets allocated to them.