The Property Registry cannot block an adjudication due to a subsequent disposal prohibition by the Tax Authority
08 Aug 202681 views
Who is affected:
Companies and individuals adjudicated in administrative auctions with subsequent tax liabilities
Summary
A company appealed the Property Registry's refusal to register a property adjudicated by Social Security due to a subsequent disposal prohibition by the AEAT. The resolution analyzes whether this prohibition can close the registry against prior rights.
Detailed analysis
PRO
The General Directorate of Legal Security and Public Faith resolves a challenge filed by the commercial entity Gasparito S.L. against the negative qualification of the Property Registry of Cádiz no. 3. The registrar suspended the registration of an adjudication obtained in a Social Security enforcement procedure becaus…
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Resolución de 30 de abril de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación del registrador de la propiedad de Cádiz n.º 3, por la que se suspende la inscripción de una certificación de adjudicación por existir anotada, con posterioridad al gravamen que motiva la ejecución, una anotación preventiva de prohibición de disponer ordenada por la Dependencia Regional de Recaudación de Cádiz de la Agencia Estatal de Administración Tributaria.
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