The Property Registry cannot block an adjudication due to a subsequent disposal prohibition by the Tax Authority
08 Aug 202623 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
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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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