The bequeath of (the) money and of banking products

This paper analyses article 427-27 of the Civil Code of Catalonia, in accordance with its precedents, and the three bequeaths regulated therein: the bequeath of the testator’s money, the bequeath of the testator’s money in a certain financial entity and the bequeath of financial assets. On the other hand, despite the title of the article, the bequeath of money is not regulated. Special attention is paid to the distinction between immediately realizable and non-realizable assets, a key distinction in the application of the article. Finally, the interpretative rules established by this provision are studied.