A proof procedure, in the spirit of the sequent calculus, is proposed to check the validity of entailments between Separation Logic formulas combining inductively defined predicates denoted structures of bounded tree width and theory reasoning. The calculus is sound and complete, in the sense that a sequent is valid iff it admits a (possibly infinite) proof tree. We show that the procedure terminates in the two following cases: (i) When the inductive rules that define the predicates occurring on the left-hand side of the entailment terminate, in which case the proof tree is always finite. (ii) When the theory is empty, in which case every valid sequent admits a rational proof tree, where the total number of pairwise distinct sequents occurring in the proof tree is doubly exponential w.r.t. the size of the end-sequent. We also show that the validity problem is undecidable for a wide class of theories, even with a very low expressive power.) admits no R-model. Indeed, it is clear that all the structures validating ils(x 1 , x 2 ) or ils(x 1 , x 3 ) must allocate x 1 , and the same location cannot be allocated in disjoint parts of the heap.Note that the progress condition entails the following property:Proposition 10. If (s, h) |= R p(x 1 , . . . , x #(p) ), then s(x 1 ) ∈ dom(h).Proposition 11. Let φ be a disjunction-free formula containing at least one spatial atom. If (s, h) |= R φ then h is nonempty.Proof. The proof is by induction on the set of formulas.• If φ is a points-to atom then it is clear that card (dom(h)) = 1 > 0.• If φ is a predicate atom, then there exists ψ such that φ ⇐ R ψ and (s, h) |= R ψ. By the progress condition, ψ is of the form ∃w. (u → (v 1 , . . . , v κ ) * ψ ′ ), hence there exists a subheap h ′ of h and a store s ′ such that (sthen necessarily there exists i = 1, 2 such that φ i contains at least one spatial atom. Furthermore, there exist disjoint heaps h 1 , h 2 such that (s, h i ) |= R φ i and h = h 1 ⊎ h 2 . By the induction hypothesis, h i is non empty, hence h is also non empty.