Real Estate BOE Importance: 4/10

The property registry cannot unilaterally cancel a prohibition on disposal imposed by the Tax Authority on real estate of a company

17 Jun 2026 20 views
Who is affected:
Companies with registered real estate affected by AEAT prohibitions on disposal and their advisors

Summary

The DGSJFP confirms that to cancel a note of prohibition on disposal ordered by the AEAT, an express mandate from the Tax Agency itself is required; the request of the interested party is not sufficient.

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The General Directorate of Legal Security and Public Faith resolves an appeal against the registry qualification that suspended the cancellation of a preventive note of prohibition on disposal imposed by the AEAT on real estate of Peserlim 2017 S.L. The measure was adopted under art. 170.6 LGT, which allows prohibiting…

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Full official title

Resolución de 11 de marzo de 2026, de la Dirección General de Seguridad Jurídica y Fe Pública, en el recurso interpuesto contra la nota de calificación de la registradora de la propiedad de Úbeda n.º 1, por la que se suspende la cancelación de 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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