Real Estate BOE Importance: 3/10

The property registry must accept the extension of a levy without requiring prior notification to the debtor

05 Jun 2026 71 views
Who is affected:
Tax administrations, collection boards, debtors with registered levies and property registrars

Summary

The General Directorate resolves that extending a levy annotation does not require proving notification to the debtor. The Estepona registrar could not refuse the extension for that reason.

Detailed analysis PRO

The DGSJYFP upholds the appeal filed by the Provincial Collection Board of Málaga against the Estepona registrar's refusal to extend a levy annotation due to lack of debtor notification. The resolution clarifies that extending a preventive levy annotation is a registration act whose sole purpose is to prevent the annot…

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Full official title

Resolución de 10 de febrero 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 Estepona n.º 1 a prorrogar una anotación de embargo.

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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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