La regulación de la ejecución de las garantías reales en el concurso de acreedores (art. 146 a 151 TRLC) supone una modificación importante respecto de la anterior regulación atribuyendo, con carácter general, al Juzgado Mercantil del concurso la competencia para su tramitación, sin que, en esta materia, se haya incorporado la jurisprudencia ni doctrina anterior
The current regulation of the enforcement of security rights, under articles 146 to 151 of the Consolidated Text of the Spanish Insolvency Law, implies a huge change regarding the prior situation regulated under the Spanish Insolvency Law 22/2003, of July 9, as the new text attributes as a general basis the enforcement of security rights jurisdiction to the Mercantil Court that is following the insolvency proceeding, distancing itself from the previous case law and legal doctrine