Real Estate BOE Importance: 4/10

The expiration period for a prohibition annotation in the Registry is 4 years, not 1 year even if it is a tax precautionary measure

09 Jul 2026 0 views
Who is affected:
Companies and individuals with prohibition annotations to dispose by tax precautionary measures

Summary

The DGSJFP confirms that registry annotations of prohibition to dispose by tax precautionary measures expire after 4 years (Mortgage Law), not the one year set by the General Tax Law for the precautionary measure itself.

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The General Directorate of Legal Security and Public Faith resolves that the expiration period applicable to the preventive annotation of prohibition to dispose registered in the Property Registry is the general 4-year period of article 86 of the Mortgage Law, regardless of whether the underlying tax precautionary meas…

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Full official title

Resolución de 8 de enero de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la negativa del registrador de la propiedad de Palamós a cancelar una anotación preventiva de prohibición de disponer.

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Affected sectors

Self-employed SMEs

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

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