Inventory Formation Procedure

Inventory Formation Procedure (Articles 806 and following of the Spanish Civil Code)

In Spain, the Inventory Formation Procedure applies when a community property regime is dissolved without mutual agreement. It falls under the jurisdiction of the Court of First Instance that handled or is handling the annulment, separation, divorce, or dissolution of the matrimonial property regime. This procedure can be initiated once the main claim has been admitted. Both spouses or their heirs have standing to initiate the process, and legal representation by a lawyer and court attorney is required.

Preliminary Steps & Filing the Inventory Request

The claimant may prepare the inventory in advance by requesting Preliminary Proceedings (Article 256 of the Spanish Civil Procedure Law, LEC). This allows access to relevant information regarding specific assets or liabilities to be included. For example, the claimant may request:

• The opposing party to present an item in their possession.

• A business partner or co-owner to provide financial records or accounts.

The initial inventory request is typically submitted as a formal lawsuit, including a detailed proposal outlining assets and liabilities, as required by Articles 1397 and 1398 of the Civil Code.

Court Hearing & Settlement Attempt

After notifying the other spouse, both parties will be summoned to a hearing before the Court Clerk (LAJ). The main goal is to reach an agreement on the listed assets and liabilities. If an agreement is reached, it will be recorded, and a Decree approving the settlement will be issued with executive force.

If no full agreement is reached, the hearing will define the disputed and undisputed items, allowing both parties to present arguments and propose evidence. If the opposing party presents a complex counter-inventory, the claimant may request a suspension for review, under Articles 19.4 and 179.2 LEC.

Trial & Judicial Resolution

If disagreements persist, a trial will be held under the rules of verbal proceedings (Articles 440 and following of LEC). The trial will focus only on disputed items listed in the hearing record. If the record lacks sufficient detail, it may be annulled and repeated.

Evidence may be presented at trial or beforehand to avoid delays (Articles 437, 438, and 443 LEC). The process concludes with a court ruling, which does not create res judicata ("thing judged"). A later declarative process may determine whether certain assets are private or joint assets (STS 185/2007, February 21).

Omissions & Corrections

If minor omissions occur in the asset or liability inventory, an addition or correction action can be filed under Article 1079 of the Civil Code, without needing to rescind the inventory. This action has no statute of limitations as it is considered a new liquidation rather than a modification of the previous one (STS 9.4.90 & 16.6.2015). It can be pursued under Articles 806 and following of the LEC or through a declarative process, depending on the financial impact.