The Estepona registrar must extend a tax levy annotation even without proof of notification to the debtor
05 Jun 202653 views
Who is affected:
Local administrations, collection bodies and debtors with levies registered in the Property Registry
Summary
The General Directorate resolves that the extension of a levy annotation does not require proving notification to the debtor in the registration order. The Estepona registrar improperly denied the extension requested by the Provincial Council of Málaga.
Detailed analysis
PRO
The DGSJYFP upholds the appeal filed by the Provincial Collection Board of Málaga against the refusal of the Estepona registrar nº1 to extend levy annotations. The registrar required that the notification to the debtor of the extension procedure be recorded in the order, based on art. 85 of the General Collection Regul…
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